Bill Text: MI HB4423 | 2011-2012 | 96th Legislature | Introduced
Bill Title: Property tax; other; assessment change notice; revise. Amends sec. 24c of 1893 PA 206 (MCL 211.24c).
Spectrum: Partisan Bill (Democrat 22-0)
Status: (Introduced - Dead) 2011-03-16 - Printed Bill Filed 03/16/2011 [HB4423 Detail]
Download: Michigan-2011-HB4423-Introduced.html
HOUSE BILL No. 4423
March 15, 2011, Introduced by Reps. Dillon, Santana, Hobbs, Brunner, Segal, Smiley, Rutledge, Haugh, Lipton, Darany, Kandrevas, McCann, Ananich, Switalski, Barnett, Geiss, Slavens, Liss, Bauer, Jackson, Howze and Meadows and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 24c (MCL 211.24c), as amended by 2010 PA 332.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 24c. (1) The assessor shall give to each owner or person
or persons listed on the assessment roll of the property a notice
by first-class mail of an increase in the tentative state equalized
valuation or the tentative taxable value for the year. The notice
shall specify each parcel of property, the tentative taxable value
for the current year, and the taxable value for the immediately
preceding year. The notice shall also specify the time and place of
the meeting of the board of review. The notice shall also specify
the difference between the property's tentative taxable value in
the current year and the property's taxable value in the
immediately preceding year.
(2) The notice shall include, in addition to the information
required by subsection (1), all of the following:
(a) The state equalized valuation for the immediately
preceding year.
(b) The tentative state equalized valuation for the current
year.
(c) The net change between the tentative state equalized
valuation for the current year and the state equalized valuation
for the immediately preceding year.
(d) The classification of the property as defined by section
34c.
(e) The inflation rate for the immediately preceding year as
defined in section 34d.
(f) A statement provided by the state tax commission
explaining the relationship between state equalized valuation and
taxable value. If the assessor believes that a transfer of
ownership has occurred in the immediately preceding year, the
statement shall state that the ownership was transferred and that
the taxable value of that property is the same as the state
equalized valuation of that property.
(3) When required by the income tax act of 1967, 1967 PA 281,
MCL 206.1 to 206.532, the assessment notice shall include or be
accompanied by information or forms prescribed by the income tax
act of 1967, 1967 PA 281, MCL 206.1 to 206.532.
(4) The assessment notice shall be addressed to the owner
according to the records of the assessor and mailed not less than
14 days before the meeting of the board of review. The failure to
send or receive an assessment notice does not invalidate an
assessment roll or an assessment on that property.
(5) The tentative state equalized valuation shall be
calculated by multiplying the assessment by the tentative equalized
valuation multiplier. If the assessor has made assessment
adjustments that would have changed the tentative multiplier, the
assessor may recalculate the multiplier for use in the notice.
(6) The state tax commission shall prepare a model assessment
notice form that shall be made available to local units of
government.
(7) The assessment notice under subsection (1) shall include
the following statement:
"If you purchased your principal residence after May 1 last
year, to claim the principal residence exemption, if you have not
already done so, you are required to file an affidavit before May
1.".
(8) For taxes levied after December 31, 2003, the assessment
notice under subsection (1) shall separately state the state
equalized valuation and taxable value for any leasehold
improvements.
(9) For taxes levied after December 31, 2011, if a separate
notice is not provided under subsection (10), the mailing,
including the assessment notice under subsection (1), shall include
the following statement:
"Under Michigan law, if you are unable to pay the taxes due on
your home for reasons of poverty, you may be eligible for a full or
partial exemption. Please contact your local assessor's office for
more details.".
(10) An assessor may provide notification of the exemption
available under section 7u in a separate mailing made not less than
10 days prior to the meeting of the board of review. The separate
mailing shall include, but is not limited to, the following
statement:
"Under Michigan law, if you are unable to pay the taxes due on
your home for reasons of poverty, you may be eligible for a full or
partial exemption. Please contact your local assessor's office for
more details.".
