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Mackinac Center for Public Policy
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2013 Senate Bill 396: Restrict replacement-construction property tax hikes

Public Act 18 of 2014

  1. Introduced by Sen. Tom Casperson (R) on May 29, 2013, to revise a provision restricting property tax assessment increases on construction that replaces parts of a structure damaged by accident or an Act of God. The bill would prohibit an assessment hike as long as the construction is of substantially the same materials and square footage. This restriction would also apply to improvements that do increase property value but are undertake to meet current health, sanitary, zoning, safety, fire, or buiding code requirements.
    • Referred to the Senate Finance Committee on May 29, 2013.
      • Reported in the Senate on October 1, 2013, with the recommendation that the bill pass.
  2. Passed 38 to 0 in the Senate on November 14, 2013, to revise a provision restricting property tax assessment increases on construction that replaces parts of a structure damaged by accident or an act of God, so that no assessment increase would be imposed as long as the construction is of substantially the same materials and square footage. This cap would also apply to value-increasing improvements required to meet current health, sanitary, zoning, safety, fire, or construction codes and ordinances.
    Who Voted "Yes" and Who Voted "No"

  3. Received in the House on November 14, 2013.
    • Referred to the House Tax Policy Committee on November 14, 2013.
      • Reported in the House on January 29, 2014, with the recommendation that the substitute (H-1) be adopted and that the bill then pass.
    • Substitute offered in the House on February 6, 2014. The substitute passed by voice vote in the House on February 6, 2014.
  4. Passed 82 to 27 in the House on February 11, 2014, to revise a provision restricting property tax assessment increases on construction that replaces parts of a structure damaged by accident or an act of God, so that no assessment increase would be imposed as long as the construction is of substantially the same materials and square footage. This cap would also apply to value-increasing improvements required to meet current health, sanitary, zoning, safety, fire, or construction codes and ordinances.
    Who Voted "Yes" and Who Voted "No"

  5. Received in the Senate on February 12, 2014.
  6. Passed 38 to 0 in the Senate on February 13, 2014.
    Who Voted "Yes" and Who Voted "No"

  7. Signed by Gov. Rick Snyder on February 25, 2014.

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