TAX BILL: NOTICE OF UNPAID TAXES                                                       S.B. 972 (S-1):

                                                                                                      FLOOR SUMMARY

Senate Bill 972 (Substitute S-1 as reported)

Sponsor:  Senator Dave Hildenbrand

Committee:  Finance

CONTENT

The bill would amend the General Property Tax Act to require a tax statement, for the year in which property was returned to the county treasurer for delinquent taxes, to include notice that as of March 1 there were delinquent taxes on the property, and that those taxes were returned to the county treasurer for collection.  The statement also would have to include contact information for the county treasurer. 

MCL 211.44                                                               Legislative Analyst:  Suzanne Lowe

FISCAL IMPACT

The bill would likely have a negligible impact on State and local unit revenue, but could increase local unit expenses by an unknown amount.  The bill would not change the liability a taxpayer would face, but would provide an additional notice about delinquent liabilities. 

Date Completed:  5-15-12                                                         Fiscal Analyst:  David Zin

This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.