MI SB0571

Requires the department to make assessment statements available electronically to eligible claimants by May 1 each year, developed from information submitted on combined documents.

Establishes August 15 deadline for eligible claimants to electronically certify and pay the state essential services assessment, with department discretion to waive electronic certification requirements.

Imposes 1% weekly penalties (maximum 5%) on unpaid assessments after August 15, with waiver of penalties for first-time filers who pay by September 15.

Authorizes the department to rescind property exemptions by the first Monday in December for claimants who fail to pay in full by October 15 or whose property is determined ineligible.

Grants eligible claimants audit rights and allows appeals to the Michigan Tax Tribunal by December 31 for regular assessments or within 35 days for audit-based assessments; effective December 31, 2017, contingent upon enactment of Senate Bill 570.