HOUSE BILL No. 5743


     February 26, 2002, Introduced by Reps. Cassis, Raczkowski, Vander Roest, Hummel, Pappageorge, Stamas, Lipsey, Middaugh and
Drolet and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 53b (MCL 211.53b), as amended by 2000 PA 284,

   and by adding section 7gg.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             SEC. 7GG.  (1) AN OWNER WHO OWNS AND OCCUPIES A HOMESTEAD

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        FOR WHICH AN EXEMPTION UNDER SECTION 7CC IS ON THE TAX ROLL FOR

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        THE CURRENT TAX YEAR AND WHO OWNED AND OCCUPIED THAT HOMESTEAD ON

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        MAY 1 IN ANY OF THE 3 IMMEDIATELY PRECEDING TAX YEARS FOR WHICH

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        AN EXEMPTION UNDER SECTION 7CC WAS NOT ON THE TAX ROLL MAY FILE

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        AN APPEAL FOR ANY OF THE 3 IMMEDIATELY PRECEDING TAX YEARS WITH

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        THE ASSESSOR.

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             (2) IF THE ASSESSOR GRANTS THE APPEAL AND THE EXEMPTION

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        RESULTS IN AN OVERPAYMENT, THE REBATE, INCLUDING ANY INTEREST

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        PAID, SHALL BE MADE TO THE TAXPAYER BY THE LOCAL TAX COLLECTING


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        UNIT IF THE LOCAL TAX COLLECTING UNIT HAS POSSESSION OF THE TAX

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        ROLL OR BY THE COUNTY TREASURER IF THE COUNTY HAS POSSESSION OF

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        THE TAX ROLL.  THE REBATE SHALL BE MADE WITHIN 30 DAYS OF THE

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        DATE THE EXEMPTION IS GRANTED.  A REBATE SHALL BE WITHOUT

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        INTEREST.  THE COUNTY TREASURER MAY DEDUCT THE REBATE FROM THE

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        LOCAL TAXING UNIT'S SUBSEQUENT DISTRIBUTION OF TAXES OR THE

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        COUNTY TREASURER MAY BILL TO THE LOCAL TAXING UNIT THE LOCAL

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        TAXING UNIT'S SHARE OF THE TAXES REBATED.

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             (3) IF THE ASSESSOR GRANTS AN EXEMPTION UNDER THIS SECTION,

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        THE ASSESSOR SHALL REQUIRE THE OWNER TO EXECUTE THE AFFIDAVIT

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        PROVIDED FOR IN SECTION 7CC(2) FOR THE TAX YEARS APPEALED.

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             (4) IF THE ASSESSOR DENIES THE APPEAL, THE OWNER CLAIMING

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        THE EXEMPTION MAY FILE AN APPEAL WITH THE JULY BOARD OF REVIEW IN

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        THE YEAR IN WHICH THE EXEMPTION IS CLAIMED OR THE IMMEDIATELY

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        SUCCEEDING YEAR OR WITH THE DECEMBER BOARD OF REVIEW IN THE YEAR

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        IN WHICH THE EXEMPTION IS CLAIMED OR THE IMMEDIATELY SUCCEEDING

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        YEAR.

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             (5) IF AN APPEAL OF A CLAIM FOR EXEMPTION THAT WAS NOT ON

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        THE TAX ROLL IS RECEIVED NOT LATER THAN 5 DAYS PRIOR TO THE DATE

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        OF THE JULY OR DECEMBER BOARD OF REVIEW, THE LOCAL TAX COLLECTING

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        UNIT SHALL CONVENE A JULY OR DECEMBER BOARD OF REVIEW AND CON-

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        SIDER THE APPEAL PURSUANT TO THIS SECTION AND SECTION 53B.

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             Sec. 53b.  (1) If there has been a clerical error or a

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        mutual mistake of fact relative to the correct assessment fig-

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        ures, the rate of taxation, or the mathematical computation

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        relating to the assessing of taxes, the clerical error or mutual

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        mistake of fact shall be verified by the local assessing officer



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        and approved by the board of review at a meeting held for the

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        purposes of this section on Tuesday following the second Monday

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        in December and, for summer property taxes, on Tuesday following

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        the third Monday in July.  If there is not a levy of summer prop-

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        erty taxes, the board of review may meet for the purposes of this

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        section on Tuesday following the third Monday in July.  If

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        approved, the board of review shall file an affidavit within 30

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        days relative to the clerical error or mutual mistake of fact

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        with the proper officials who are involved with the assessment

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        figures, rate of taxation, or mathematical computation and all

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        affected official records shall be corrected.  If the clerical

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        error or mutual mistake of fact results in an overpayment or

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        underpayment, the rebate, including any interest paid, shall be

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        made to the taxpayer or the taxpayer shall be notified and pay-

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        ment made within 30 days of the notice.  A rebate shall be with-

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        out interest.  The county treasurer may deduct the rebate from

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        the appropriate tax collecting unit's subsequent distribution of

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        taxes.  The county treasurer shall bill to the appropriate tax

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        collecting unit the tax collecting unit's share of taxes

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        rebated.  A correction under this subsection may be made in the

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        year in which the error was made or in the following year only.

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             (2) Action pursuant to this section may be initiated by the

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        taxpayer or the assessing officer.

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             (3) The board of review meeting in July and December shall

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        meet only for the purpose described in subsection (1) and to hear

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        appeals provided for in sections 7u,  7cc, and  7ee, AND 7GG.  If

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        an exemption under section 7u is approved, the board of review



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        shall file an affidavit with the proper officials involved in the

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        assessment and collection of taxes and all affected official

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        records shall be corrected.  If an appeal under section  7cc or

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        7ee OR 7GG results in a determination that an overpayment has

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        been made, the board of review shall file an affidavit and a

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        rebate shall be made at the times and in the manner provided in

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        subsection (1).  Except as otherwise provided in sections  7cc

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        and  7ee AND 7GG, a correction under this subsection shall be

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        made for the year in which the appeal is made only.  If the board

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        of review grants an exemption or provides a rebate for property

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        under section 7cc or 7ee as provided in this subsection, the

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        board of review shall require the owner to execute the affidavit

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        provided for in section 7cc or 7ee and shall forward a copy of

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        any section 7cc affidavits to the department of treasury.

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             (4) If an exemption under section 7cc is granted by the

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        board of review under this section, the provisions of

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        section 7cc(6) through (8) apply.  If an exemption under

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        section 7cc is not granted by the board of review under this sec-

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        tion, the owner may appeal that decision in writing to the

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        department of treasury within 35 days of the board of review's

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        denial and the appeal shall be conducted as provided in

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        section 7cc(7).

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             (5) An owner or assessor may appeal a decision of the board

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        of review under this section regarding an exemption under

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        section 7ee to the residential and small claims division of the

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        Michigan tax tribunal.  An owner is not required to pay the

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        amount of tax in dispute in order to receive a final



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        determination of the residential and small claims division of the

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        Michigan tax tribunal.  However, interest and penalties, if any,

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        shall accrue and be computed based on interest and penalties that

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        would have accrued from the date the taxes were originally levied

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        as if there had not been an exemption.

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             Enacting section 1.  This amendatory act does not take

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        effect unless House Bill No. 4660 of the 91st Legislature is

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        enacted into law.








































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