2013 House Bill 4882 / 2014 Public Act 499

Revise delinquent property tax payment

Introduced in the House

June 20, 2013

Introduced by Rep. Phil Cavanagh (D-10)

To allow the government of a “financially distressed community” to create a delinquent property tax installment plan for a “financially distressed person,” and waive the interest charges if the person actually pays-off the delinquent amounts.

Referred to the Committee on Tax Policy

June 11, 2014

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

Sept. 9, 2014

Passed in the House 110 to 0 (details)

To allow a local government to create a delinquent property tax installment plan for a “financially distressed person,” and waive the interest charges if the person actually pays-off the delinquent amounts.

Received in the Senate

Sept. 10, 2014

Referred to the Committee on Finance

Dec. 4, 2014

Reported without amendment

With the recommendation that the bill pass.

Dec. 17, 2014

Amendment offered

To exclude certain Wayne County industrial property from the proposed installment plan option, and instead proceed to tax foreclosure and sale. Also, to revise the inter-government accounting for certain delinquent property tax revenue.

The amendment passed by voice vote

Passed in the Senate 31 to 4 (details)

To allow a local government to create a delinquent property tax installment plan for a “financially distressed person,” and waive the interest charges if the person actually pays-off the delinquent amounts.

Received in the House

Dec. 17, 2014

Dec. 18, 2014

Passed in the House 109 to 0 (details)

To concur with the Senate-passed version of the bill.

Signed by Gov. Rick Snyder

Dec. 31, 2014