HB 1057 Summary

• Removes the exemption for transfers pursuant to a judgment from deed filing requirements under the full consideration statement law.

• Changes township and city equalization meeting notice publication timeline from no earlier than March 1 and no later than March 20 to no more than 45 days before and no less than 14 days before the equalization proceedings.

• Defines "snuff" as any finely cut, ground, or powdered tobacco intended to be placed in the mouth or nose.

• Modifies sales and use tax notice service requirements to allow mailing by first-class mail with proof of mailing instead of requiring registered or certified mail.

• Changes gas base rate adjustment and gas tax rate notice delivery from written notice mailed by June 1 to posting the notice on the tax department's website, effective for notices issued after June 30, 2023.