MI SB0507

Allows employers not doing business in a city to voluntarily register and withhold city income taxes for resident employees of that city, with employees unable to opt out of such withholding.

Establishes procedures for cities with state treasury administration agreements, including 60-day protest periods, informal conferences, and notice of intent to assess letters before deficiency assessments.

Grants cities with state treasury agreements authority to recover unpaid taxes through liens (lasting 7 years, extendable to 14 years) and wage garnishment warrants without court judgment.

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

Creates new appeal process allowing taxpayers to appeal final assessments to the Tax Tribunal within 35 days for cities with state administration agreements, contingent on prior participation in informal conference.