SB-0348, As Passed Senate, May 4, 2005
SENATE BILL NO. 348
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 51 (MCL 211.51), as amended by 1992 PA 97.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
51. (1) If
the a township treasurer neglects or refuses
to does not file his or her
bond with the county treasurer ,
in the manner and within the time as
prescribed by law , and
township board fails to appoint a treasurer
who shall to
the bond and deliver a receipt for the bond to the supervisor by
December 10, the supervisor shall deliver the tax roll with the
warrant directed to the county treasurer,
of the county,
who shall make the collection and return of taxes. The county
treasurer, pursuant to the adoption of a resolution by the county
board of commissioners, has the same powers and duties to add a
property tax administration fee, a late penalty charge, and
interest to all taxes collected as conferred upon a township
treasurer under section 44. The excess of the amount of property
tax administration fees over the expense to the county in
collecting the taxes shall be returned to the township, and the
remainder of the property tax administration fees and any late
penalty charges imposed shall be credited to the county general
fund. For the purpose of collecting the taxes, the county treasurer
vested with all the powers conferred upon the township treasurer
and an action may be brought on
the county treasurer's bond
under the same circumstances as on those of a township treasurer.
unit of government tax
collecting unit that
collects a summer property tax shall defer the collection of summer
property taxes against the following property for which a deferment
is claimed until the following February 15:
property The principal
residence of a taxpayer
of the following conditions:
(i) <<Meets 1 or more of the following conditions:
(A)>> Is a totally and permanently disabled person, blind person,
paraplegic, quadriplegic, eligible serviceperson, eligible veteran,
or eligible widow or widower, as these persons are defined in
9 of the income tax act of 1967,
Act No. 281 of the Public Acts
of 1967, being sections 206.501 to 206.532 of the Michigan Compiled
Laws, or who is 1967 PA 281,
MCL 206.501 to 206.532.
<<(b)>> Is 62 years of age or older, including the unremarried
surviving spouse of a person who was 62 years of age or older at
time of death<<.
(ii) For>> the prior taxable year had a total
household income of the following:
Before January 1, 2006, $25,000.00, or less.
(B) After December 31, 2005 and before January 1, 2007,
$37,500.00, or less.
(C) After December 31, 2006, $40,000.00, or less.
(b) Property classified or used as agricultural real property
if the gross receipts of the agricultural or horticultural
operations in the previous year or the average gross receipts of
the operations in the previous 3 years are not less than the
household income of the owner in the previous year.
(3) A taxpayer may claim a deferment provided by subsection
(2) by filing with the treasurer of the local property tax
collecting unit an intent to defer the summer property taxes that
are due and payable in that year without penalty or interest. Taxes
deferred under subsection (2) that are not paid by the following
February 15 are not subject to penalties or interest for the period
(4) The intent statement required by subsection (3) shall be
on a form prescribed and provided by the department of treasury to
the treasurer of the local property tax collecting unit.
The treasurer of the local property tax collecting unit
that collects a summer
property tax shall do the
(a) Cause a notice of the availability of the deferment to be
published in a newspaper of general circulation within the local
tax collecting unit
summer property tax or
to be included as an insertion with the tax bill.
Assist persons in
completion of completing the deferment
the a local property tax collecting unit for that
collects a summer property tax
levy also collects a
levy in the same year, a statement of the amount of
taxes deferred pursuant to subsection (2) shall be in the December
tax statement mailed by the local property tax collecting unit for
summer property tax payment that was deferred from collection.
that local property tax collecting unit. If the a local
tax collecting unit
collects a summer property
levy does not collect a winter property tax levy in the
same year, it shall mail a statement of the amount of taxes
pursuant to under subsection (2) from the collection made
by that local property tax collecting unit shall be mailed pursuant
to section 44 by the local property tax collecting unit of the
summer property tax levy at the
same time December tax
statements are required to be mailed under section 44.
(7) Persons eligible for deferment of summer property taxes
under subsection (2) may file their intent to defer until September
15 or the time the tax would otherwise become subject to interest
or a late penalty charge for late payment, whichever is later.
(8) To the extent permitted by the revised school code of
Act No. 451 of the Public Acts of 1976, as amended, being sections
380.1 to 380.1852 of the Michigan Compiled Laws 1976
MCL 380.1 to 380.1852, or the charter
of a local
tax collecting unit, a local
collecting unit may provide for the levy and collection of summer
property taxes. The terms and conditions of collection established
, or under an agreement executed pursuant to , the revised
school code of 1976, 1976 PA 451, MCL 380.1 to 380.1852, or the
of a local
collecting unit govern a summer
property tax levy.
purposes of this section, "summer property tax" As
used in this section:
(a) "Principal residence" means property exempt under section
(b) "Summer property tax" means a levy of ad valorem property
taxes that first becomes a lien before December 1 of any calendar