MI HB4620

Amends the Tax Tribunal Act to revise jurisdictional requirements for assessment disputes involving various property classifications, effective for proceedings commenced after December 31, 2006.

Allows disputes over commercial, industrial, and developmental real property to be appealed directly to the tribunal without prior protest to the board of review, with petitions filed by May 31 of the tax year involved.

Permits appeals of commercial, industrial, and utility personal property disputes to go directly to the tribunal if a statement of assessable property is filed before the board of review commences, with petitions filed by May 31 of the tax year.

Establishes different filing deadlines for disputes: May 31 for commercial and industrial property, July 31 for agricultural and residential property, and 35 days after final decision for all other matters.

Ties the bill's effectiveness to the enactment of Senate Bill or House Bill 4621, and sets an effective date of 90 days after enactment into law.