MI HB4799

Expands the postmark rule to include communications and notifications from taxpayers, not just tax payments, when determining the date of receipt under the General Property Tax Act

Requires (changed from "may") that the postmark date be considered the date of receipt for tax payments and taxpayer communications

Extends acceptable postmarks to include private common carriers in addition to the United States Postal Service

Applies the postmark rule to nondelinquent property taxes, assessments, other amounts on tax statements, and related penalties, interest, or fees

Removes the previous restriction that limited postmark consideration to no more than 7 calendar days before actual receipt