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MI HB5825
Bill
Status
12/31/2020
Primary Sponsor
Gregory Markkanen
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AI Summary
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Modifies property tax assessment and collection procedures for 2020 taxes from April 6, 2020 through December 31, 2020 in response to COVID-19 emergency.
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Extends deadlines for board of review assessments, county equalization meetings (by May 15, 2020), and county tax director submissions to state tax commission (by May 18, 2020).
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Allows boards of review unable to complete spring duties to reconvene in July following the third Monday to hear property tax protests and classification disputes, with decisions required by September 1, 2020.
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Permits resident taxpayers to file protests by letter without requiring personal appearance and allows assessment classification appeals to state tax commission by September 1, 2020.
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Time extensions are automatic and do not require additional filings or contact with state treasury, tax commission, or tax tribunal; contingent on enactment of House Bill 5824.
Legislative Description
Property tax: board of review; modifications to board of review and county equalization procedures; provide for under certain circumstances related to the declared state of emergency due to the COVID-19 pandemic. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 33a. TIE BAR WITH: HB 5824'20
Property tax: equalization
Last Action
Assigned Pa 297'20 With Immediate Effect
12/31/2020