August 20, 2015, Introduced by Reps. Hughes, Glenn, Inman, Lyons, Rendon, Goike, Outman, Hooker, Rutledge, Talabi and Faris 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 2013 PA 153.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 53b. (1) If there has been a qualified error, the
qualified error shall be verified by the local assessing officer
and approved by the board of review. Except as otherwise provided
in subsection (9), the board of review shall meet for the purposes
of this section on Tuesday following the second Monday in December
and on Tuesday following the third Monday in July. If approved, the
board of review shall file an affidavit within 30 days relative to
the qualified error with the proper officials and all affected
official records shall be corrected. If the qualified error results
in an overpayment or underpayment, the rebate, including any
interest paid, shall be made to the taxpayer or the taxpayer shall
be notified and payment made within 30 days of the notice. A rebate
shall be without interest. The treasurer in possession of the
appropriate tax roll may deduct the rebate from the appropriate tax
collecting unit's subsequent distribution of taxes. The treasurer
in possession of the appropriate tax roll shall bill to the
appropriate tax collecting unit the tax collecting unit's share of
taxes
rebated. Except as otherwise provided in subsections (6), and
(8), and (10) and section 27a(4), a correction under this
subsection may be made for the current year and the immediately
preceding year only.
(2)
Action pursuant to under subsection (1) may be initiated
by the taxpayer or the assessing officer.
(3) The board of review meeting in July and December shall
meet only for the purpose described in subsection (1) and to hear
appeals provided for in sections 7u, 7cc, 7ee, 7jj, 9m, 9n, and 9o.
If an exemption under section 7u is approved, the board of review
shall file an affidavit with the proper officials involved in the
assessment and collection of taxes and all affected official
records shall be corrected. If an appeal under section 7cc, 7ee,
7jj, 9m, 9n, or 9o results in a determination that an overpayment
has been made, the board of review shall file an affidavit and a
rebate shall be made at the times and in the manner provided in
subsection (1). Except as otherwise provided in sections 7cc, 7ee,
7jj, and 9o, a correction under this subsection shall be made for
the year in which the appeal is made only. If the board of review
approves an exemption or provides a rebate for property under
section 7cc, 7ee, or 7jj as provided in this subsection, the board
of review shall require the owner to execute the affidavit provided
for in section 7cc, 7ee, or 7jj and shall forward a copy of any
section 7cc affidavits to the department of treasury.
(4) If an exemption under section 7cc is approved by the board
of review under this section, the provisions of section 7cc apply.
If an exemption under section 7cc is not approved by the board of
review under this section, the owner may appeal that decision in
writing to the department of treasury within 35 days of the board
of review's denial and the appeal shall be conducted as provided in
section 7cc(8).
(5) An owner or assessor may appeal a decision of the board of
review under this section regarding an exemption under section 7ee
or 7jj to the residential and small claims division of the Michigan
tax tribunal. An owner is not required to pay the amount of tax in
dispute in order to receive a final determination of the
residential and small claims division of the Michigan tax tribunal.
However, interest and penalties, if any, shall accrue and be
computed based on interest and penalties that would have accrued
from the date the taxes were originally levied as if there had not
been an exemption.
(6) A correction under this section that approves a principal
residence
exemption pursuant to under
section 7cc may be made for
the year in which the appeal was filed and the 3 immediately
preceding tax years.
(7) For the appeal of a denial of a claim of exemption for
personal property under section 9m, 9n, or 9o, if an exemption is
approved, the board of review shall remove the personal property
from the assessment roll.
(8) If an exemption for personal property under section 9m,
9n, or 9o is approved, the board of review shall file an affidavit
with the proper officials involved in the assessment and collection
of taxes and all affected official records shall be corrected. If
the board of review does not approve an exemption under section 9m,
9n, or 9o, the person claiming the exemption for that personal
property may appeal that decision in writing to the Michigan tax
tribunal. A correction under this subsection that approves an
exemption under section 9o may be made for the year in which the
appeal was filed and the immediately preceding 3 tax years. A
correction under this subsection that approves an exemption under
section 9m or 9n may be made only for the year in which the appeal
was filed.
(9) The governing body of the city or township may authorize,
by adoption of an ordinance or resolution, 1 or more of the
following alternative meeting dates for the purposes of this
section:
(a) An alternative meeting date during the week of the second
Monday in December.
(b) An alternative meeting date during the week of the third
Monday in July.
(10) Before January 1, 2016, a correction of the qualified
error described in subsection (11)(i) that approves an exemption
under section 7b may be made by the December 2015 board of review
for the 2013 and 2014 tax years only. After December 31, 2015, a
correction of the qualified error described in subsection (11)(i)
that approves an exemption under section 7b may be made by the July
or December board of review for the immediately preceding tax year
only.
(11) (10)
As used in this section,
"qualified error" means 1
or more of the following:
(a) A clerical error relative to the correct assessment
figures, the rate of taxation, or the mathematical computation
relating to the assessing of taxes.
(b) A mutual mistake of fact.
(c) An adjustment under section 27a(4) or an exemption under
section 7hh(3)(b).
(d) An error of measurement or calculation of the physical
dimensions or components of the real property being assessed.
(e) An error of omission or inclusion of a part of the real
property being assessed.
(f) An error regarding the correct taxable status of the real
property being assessed.
(g) An error made by the taxpayer in preparing the statement
of assessable personal property under section 19.
(h) An error made in the denial of a claim of exemption for
personal property under section 9m, 9n, or 9o.
(i) A denial of an exemption under section 7b not attributable
to the conduct or qualifications of the exemption claimant or his
or her legal designee. For purposes of this subdivision, a
qualified error includes, but is not limited to, a denial of an
exemption under section 7b attributable to an error by a local
official or unit in the processing of a timely filed exemption
affidavit that complies with the requirements of section 7b or a
delay by a federal official or unit in making a disability
determination described in section 7b(3).