SENATE BILL No. 1021

 

 

March 15, 2012, Introduced by Senator CASPERSON and referred to the Committee on Natural Resources, Environment and Great Lakes.

 

 

 

     A bill to amend 1994 PA 451, entitled

 

"Natural resources and environmental protection act,"

 

by amending sections 2150 and 2153 (MCL 324.2150 and 324.2153),

 

section 2150 as amended by 1996 PA 585 and section 2153 as amended

 

by 2004 PA 513.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 2150. (1) On Except as otherwise provided in subsection

 

(2), on December 1 of each year , there shall be paid the

 

department of treasury shall pay into the treasury of each county

 

in which are located tax reverted, recreation, or forest, lands or

 

other lands under the control and supervision of the department ,

 

and any other lands held by the department, except lands purchased

 

after January 1, 1933 for natural resource purposes, a tax of in

 

the following amount:

 


     (a) Before December 1, 1994, $2.50 per acre or major portion

 

of an acre. for years before December 1, 1994 and

 

     (b) After November 30, 1994 and before January 1, 2012, $2.00

 

per acre or major portion of an acre. for years after November 30,

 

1994 on all the lands that belong to this state on December 1 in

 

each year.

 

     (c) After December 31, 2011, $2.00 per acre or major portion

 

of an acre adjusted annually by 5% or the inflation rate, whichever

 

is less. As used in this subdivision, "inflation rate" means that

 

term as defined in section 34d of the general property tax act,

 

1893 PA 206, MCL 211.34d.

 

     (2) The tax levied under subsection (1) does not apply to the

 

following:

 

     (a) Lands purchased after January 1, 1933 for natural resource

 

purposes.

 

     (b) State lands on which payments in lieu of taxes are made

 

pursuant to subpart 14.

 

     (3) The tax imposed levied under this section shall be in lieu

 

of all other taxes now levied against the state land lands under

 

any existing law. State land on which payments in lieu of taxes are

 

made pursuant to subpart 14 are exempt from this subpart.

 

     (4) The department of treasury shall make a detailed statement

 

of account between the this state and each county in which the

 

lands subject to the tax levied under this section are situated. ,

 

including the descriptions The statement shall include a

 

description of the lands. , and render The department of treasury

 

shall submit the detailed statement of account to the county

 


treasurer of the county. The department of treasury shall cause a

 

warrant to be drawn on the state treasurer payable to the county

 

for the amount indicated on the detailed statement of account. to

 

be due to the county.

 

     (5) The county treasurer of each county shall immediately make

 

up a detailed statement of the account between the county and each

 

township and school district in the county, prorating distributing

 

the amount received by the county proportionally according to the

 

number of acres of the lands located in each unit township and

 

school district. For disbursements made before December 1, 1994,

 

the proration distribution shall be 40% to the county general fund,

 

40% to the township general fund, and 20% to the school operating

 

fund. For disbursements made after November 30, 1994, the proration

 

distribution shall be 50% to the county general fund and 50% to the

 

township general fund. The county treasurer shall immediately issue

 

his or her warrant to each of the units according to the detailed

 

statement of account.

 

     (6) (2) The tax on tax reverted, recreation, forest lands, or

 

other lands under the control of the department on which payments

 

are made under this subpart shall be paid from the general fund.

 

This state shall make payment in full for the amount indicated in

 

the statement of account prepared under subsection (4).

 

     Sec. 2153. (1) For purposes of this subpart, the state tax

 

commission shall determine the valuation of real property described

 

in section 2152 before February 1 of each year. The state tax

 

commission shall determine the valuation of real property as

 

provided in subsection (7).

 


     (2) Not later than February 15 of each year, the state tax

 

commission shall make a report to the assessing districts of this

 

state in which the real property is located, giving a description

 

of the real property in the assessing district held by the state

 

and the valuation as fixed by the state tax commission pursuant to

 

subsection (7).

 

     (3) Except as otherwise provided in subsection (7), the state

 

tax commission shall furnish a valuation to the assessing officers

 

that shall be at the same value as other real property is assessed

 

in the assessment district. In fixing the valuation, the state tax

 

commission shall not include improvements made to or placed upon

 

that real property.

 

     (4) Upon receipt of the valuation under subsection (3), the

 

assessing officer shall enter upon the assessment rolls of each

 

municipality or assessing district the respective descriptions of

 

the real property and the fixed valuation and, except as otherwise

 

provided in subsection (5), shall assess that real property for the

 

purposes of this subpart at the same rate as other real property in

 

the assessing district. A local taxing unit may by resolution

 

permanently exempt that real property from any tax levied by that

 

local taxing unit. As used in this subsection, "local taxing unit"

 

means a city, village, township, county, school district,

 

intermediate school district, community college, authority, or any

 

other entity authorized by law to levy a tax on real property.

 

     (5) Except as limited in subsection (6) and as otherwise

 

provided in subsection (7), the assessing officer may adjust the

 

valuation determined by the state tax commission. If an adjustment

 


to the valuation certified by the state tax commission is made, the

 

assessing officer shall certify all of the following to the

 

department, not later than the first Wednesday after the first

 

Monday in March:

 

     (a) The amount and percentage of any general adjustment of

 

assessed valuation of property located in the assessing district

 

other than property described in section 2152.

 

     (b) The amount and percentage of any change in the assessment

 

roll.

 

     (c) The relation of the total valuation to that reported by

 

the state tax commission.

 

     (d) The adjusted total of conservation land.

 

     (6) The following shall not be included in an adjustment under

 

subsection (5):

 

     (a) Any general adjustment of assessed valuation of property

 

located in the assessing district.

 

     (b) Assessments for special improvements.

 

     (c) Any millage in excess of the millage rate levied in 2004.

 

     (d) The tax levied under the state education tax act, 1993 PA

 

331, MCL 211.901 to 211.906.

 

     (7) Property Before 2012, property valuations shall be

 

established as follows:

 

     (a) For property valuations established under this subpart in

 

2004, the 2004 valuation shall be the valuation of the property in

 

2004 through 2008.

 

     (b) In 2009 and each year after 2009, the valuation of

 

property shall not increase each year by more than the increase in

 


the immediately preceding year in the general price level or 5%,

 

whichever is less. As used in this subdivision, "general price

 

level" means that term as defined in section 33 of article IX of

 

the state constitution of 1963.

 

     (c) If property is acquired after 2004, the initial property

 

valuation determined under this section shall be the valuation for

 

each subsequent year until the next adjustment under subdivision

 

(b) occurs.

 

     (8) Beginning in 2012, property valuations shall be the

 

greater of the following:

 

     (a) The value of the property calculated under subsection (7).

 

     (b) The taxable value of the property calculated under section

 

27a of the general property tax act, 1893 PA 206, MCL 211.27a.