MI HB4618

Allows employers not located in cities with populations over 600,000 to voluntarily register and withhold income taxes on resident employees of those cities, with employees unable to opt out of such withholding.

Grants cities with populations exceeding 600,000 authority to impose liens on real and personal property owned by natural persons to collect unpaid income taxes, with liens attaching from the tax filing date and continuing for 7 years (extendable for another 7 years).

Permits cities with populations exceeding 600,000 to issue warrants and levy on property and wages to collect unpaid taxes without court judgment, following procedures similar to state tax liens and federal executions.

Requires cities to release or withdraw liens and levies within specified timeframes (5-20 business days) once tax liabilities are satisfied or when liens are determined to be erroneous, and mandates reimbursement of any resulting fees.

Effective December 21, 2018, limiting lien and levy authority to income reported on federal W-2 or 1099 forms for natural persons only.