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2013 Senate Bill 25: Revise principal residence property tax exemption appeal detail

Public Act 140 of 2013

  1. Introduced by Sen. Dave Hildenbrand (R) on January 16, 2013, 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 Senate Finance Committee on January 16, 2013.
      • Reported in the Senate on April 9, 2013, with the recommendation that the bill pass.
    • Substitute offered in the Senate on May 1, 2013. The substitute passed by voice vote in the Senate on May 1, 2013.
  2. Passed 35 to 0 in the Senate on May 2, 2013, 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.
    Who Voted "Yes" and Who Voted "No"

  3. Received in the House on May 2, 2013.
    • Referred to the House Tax Policy Committee on May 2, 2013.
    • Reported in the House on September 25, 2013, without amendment and with the recommendation that the bill pass.
  4. Passed 102 to 6 in the House on October 3, 2013, 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.
    Who Voted "Yes" and Who Voted "No"

  5. Signed by Gov. Rick Snyder on October 22, 2013.

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