May 19, 2015, Introduced by Rep. Pagel and referred to the Committee on Tax Policy.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
by amending section 35a (MCL 205.735a), as amended by 2008 PA 125.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
35a. (1) The provisions of this This
section apply
applies to a proceeding before the tribunal that is commenced after
December 31, 2006.
(2) A proceeding before the tribunal is original and
independent and is considered de novo.
(3) Except as otherwise provided in this section or by law,
for an assessment dispute as to the valuation or exemption of
property, the assessment must be protested before the board of
review before the tribunal acquires jurisdiction of the dispute
under subsection (6).
(4) In the 2007 tax year and each tax year after 2007, all of
the following apply:
(a) For an assessment dispute as to the valuation or exemption
of property classified under section 34c of the general property
tax act, 1893 PA 206, MCL 211.34c, as commercial real property,
industrial real property, or developmental real property, the
assessment may be protested before the board of review or appealed
directly to the tribunal without protest before the board of review
as provided in subsection (6).
(b) For an assessment dispute as to the valuation or exemption
of property classified under section 34c of the general property
tax act, 1893 PA 206, MCL 211.34c, as commercial personal property,
industrial personal property, or utility personal property, the
assessment may be protested before the board of review or appealed
directly to the tribunal without protest before the board of review
as provided in subsection (6), if a statement of assessable
property is filed under section 19 of the general property tax act,
1893
PA 206, MCL 211.19, prior to before
the commencement of the
board of review for the tax year involved.
(c) For an assessment dispute as to the valuation of property
that is subject to taxation under 1974 PA 198, MCL 207.551 to
207.572, the commercial redevelopment act, 1978 PA 255, MCL 207.651
to 207.668, the enterprise zone act, 1985 PA 224, MCL 125.2101 to
125.2123, the technology park development act, 1984 PA 385, MCL
207.701 to 207.718, the obsolete property rehabilitation act, 2000
PA 146, MCL 125.2781 to 125.2797, the commercial rehabilitation
act, 2005 PA 210, MCL 207.841 to 207.856, or 1953 PA 189, MCL
211.181 to 211.182, the assessment may be protested before the
board of review or appealed directly to the tribunal without
protest before the board of review as provided in subsection (6).
This subdivision does not apply to property that is subject to the
neighborhood enterprise zone act, 1992 PA 147, MCL 207.771 to
207.786.
(5)
For Except as otherwise
provided in section 7cc of the
general property tax act, 1893 PA 206, MCL 211.7cc, for a dispute
regarding a determination of a claim of exemption of a principal
residence or qualified agricultural property for a year in which
the July or December board of review has authority to determine a
claim of exemption for a principal residence or qualified
agricultural property, the claim of exemption shall be presented to
either the July or December board of review before the tribunal
acquires jurisdiction of the dispute. For a special assessment
dispute, the special assessment shall be protested at the hearing
held for the purpose of confirming the special assessment roll
before the tribunal acquires jurisdiction of the dispute.
(6) The jurisdiction of the tribunal in an assessment dispute
as to property classified under section 34c of the general property
tax act, 1893 PA 206, MCL 211.34c, as commercial real property,
industrial real property, developmental real property, commercial
personal property, industrial personal property, or utility
personal property is invoked by a party in interest, as petitioner,
filing a written petition on or before May 31 of the tax year
involved. The jurisdiction of the tribunal in an assessment dispute
as to property classified under section 34c of the general property
tax act, 1893 PA 206, MCL 211.34c, as agricultural real property,
residential real property, timber-cutover real property, or
agricultural personal property is invoked by a party in interest,
as petitioner, filing a written petition on or before July 31 of
the tax year involved. In all other matters, the jurisdiction of
the tribunal is invoked by a party in interest, as petitioner,
filing a written petition within 35 days after the final decision,
ruling, or determination. An appeal of a contested tax bill shall
be made within 60 days after mailing by the assessment district
treasurer and the appeal is limited solely to correcting arithmetic
errors or mistakes and is not a basis of appeal as to disputes of
valuation of the property, the property's exempt status, or the
property's equalized value resulting from equalization of its
assessment by the county board of commissioners or the state tax
commission. Service of the petition on the respondent shall be by
certified mail. For an assessment dispute, service of the petition
shall be mailed to the assessor of that local tax collecting unit
if the respondent is the local tax collecting unit. Except for
petitions filed under chapter 6, a copy of the petition shall also
be sent to the secretary of the school board in the local school
district in which the property is located and to the clerk of any
county that may be affected.
(7) A petition is considered filed on or before the expiration
of the time period provided in this section or by law if 1 or more
of the following occur:
(a) The petition is postmarked by the United States postal
service on or before the expiration of that time period.
(b) The petition is delivered in person on or before the
expiration of that time period.
(c) The petition is given to a designated delivery service for
delivery on or before the expiration of that time period and the
petition is delivered by that designated delivery service or, if
the petition is not delivered by that designated delivery service,
the petitioner establishes that the petition was given to that
designated delivery service for delivery on or before the
expiration of that time period.
(8) A petition required to be filed by a day during which the
offices of the tribunal are not open for business shall be filed by
the next business day.
(9) A petition or answer may be amended at any time by leave
of the tribunal and in compliance with its rules. If a tax was paid
while the determination of the right to the tax is pending before
the tribunal, the taxpayer may amend his or her petition to seek a
refund of that tax.
(10) A person or legal entity may appear before the tribunal
in his or her own behalf or may be represented by an attorney or by
any other person.
(11) As used in this section, "designated delivery service"
means a delivery service provided by a trade or business that is
designated by the tribunal for purposes of this subsection. The
tribunal shall issue a tribunal notice not later than December 31
in each calendar year designating not less than 1 delivery service
for the immediately succeeding calendar year. The tribunal may
designate a delivery service only if the tribunal determines that
the delivery service meets all of the following requirements:
(a) Is available to the general public.
(b) Is at least as timely and reliable on a regular basis as
the United States postal service.
(c) Records electronically to a database kept in the regular
course of business or marks on the petition the date on which the
petition was given to the delivery service for delivery.
(d) Any other requirement the tribunal prescribes.
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.
Enacting section 2. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No. 4621 (request no.
00289'15) of the 98th Legislature is enacted into law.