2013 Senate Bill 25 / Public Act 140

Revise principal residence property tax exemption appeal detail

Introduced in the Senate

Jan. 16, 2013

Introduced by Sen. Dave Hildenbrand (R-29)

To provide property owners with a process to appeal to the Department of Treasury for any year that a principal residence property tax exemption was erroneously not applied, regardless of when the exemption was claimed. Under current law appeals can only cover the past three years.

Referred to the Committee on Finance

April 9, 2013

Reported without amendment

With the recommendation that the bill pass.

May 1, 2013

Substitute offered

The substitute passed by voice vote

May 2, 2013

Passed in the Senate 35 to 0 (details)

To provide property owners with a process to appeal to the Department of Treasury for any year that a principal residence property tax exemption was erroneously not applied, regardless of when the exemption was claimed. Under current law appeals can only cover the past three years, and this would still apply if an owner erroneously received the credit due to an error by the local government.

Received in the House

May 2, 2013

Referred to the Committee on Tax Policy

Sept. 25, 2013

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Oct. 3, 2013

Passed in the House 102 to 6 (details)

To provide property owners with a process to appeal to the Department of Treasury for any year that a principal residence property tax exemption was erroneously not applied, regardless of when the exemption was claimed. Under current law appeals can only cover the past three years, and this would still apply if an owner erroneously received the credit due to an error by the local government.

Signed by Gov. Rick Snyder

Oct. 22, 2013