MI HB4837

Amends the qualified error definition in Section 53b of the General Property Tax Act to include denial of disabled veteran exemptions under Section 7b not attributable to the claimant's conduct or qualifications.

Includes as qualified errors denials of Section 7b exemptions caused by local official errors in processing timely filed affidavits or delays by federal officials in making disability determinations.

Allows corrections of Section 7b exemption errors by the December 2015 board of review for 2013 and 2014 tax years only; after December 31, 2015, corrections may be made for the immediately preceding tax year only.

Permits cities and townships to authorize alternative meeting dates during the weeks of the second Monday in December and third Monday in July for board of review meetings under this section through adoption of ordinance or resolution.

Changes references from "pursuant to" to "under" in subsections (1) and (6) and adds new subsection (10) for disabled veteran exemption error corrections with specified timeframes.