MI HB4621

Allows county treasurers to reconsider denials of principal residence property tax exemptions for prior years not timely appealed to the Michigan Tax Tribunal, if the tribunal grants an owner's appeal in a current year.

Permits owners to appeal prior year exemption denials to the residential and small claims division of the Michigan Tax Tribunal within 35 days after the county treasurer notifies them of reconsideration, based on reasonable grounds to challenge the denial.

Changes language from "prior to" to "before" in section 19(c) regarding appeal deadlines for exemptions not on the tax roll.

Takes effect 90 days after enactment and is contingent on enactment of House Bill 4620.