MI SB1075

Establishes that the Tax Tribunal's jurisdiction does not extend to property tax matters within the exclusive jurisdiction of county boards of revision, and requires the Tribunal to transfer such matters to the appropriate county board of revision if discovered during proceedings.

Clarifies that assessment disputes for commercial real property, industrial real property, developmental real property, commercial personal property, industrial personal property, and utility personal property are subject to county boards of revision's exclusive jurisdiction as provided in the General Property Tax Act.

Updates statutory language by replacing "shall" with "must" throughout Section 35a for consistency with modern legislative drafting standards.

Changes "United States postal service" to "United States Postal Service" for proper capitalization in provisions regarding petition filing deadlines and designated delivery services.

Makes the effective date of the amendments contingent upon the enactment of Senate Bill No. ____ or House Bill No. ____ (request no. 05568'22) of the 101st Legislature.