MI HB4285

Limits personal liability for unpaid property taxes on real property to persons who owned the property on the tax day for the year the tax was levied.

Allows persons contesting personal liability to raise the issue in enforcement action in trial court regardless of whether previously raised with local board of review.

Permits cities with population of 600,000 or more to return uncollected delinquent taxes levied on real property after December 31, 2002 to the county treasurer on March 1 following the levy year.

Allows cities to bring in personam actions to enforce personal liability for unpaid taxes levied prior to January 1, 2003 within 15 years after the taxes are levied, subject to ownership requirements.

Act is retroactive and effective November 21, 2017 for unpaid property taxes subject to collection, but does not affect final determinations of personal liability issued before the enactment date.