2005 Senate Bill 348 / Public Act 114

Revise low income property tax delay eligibility

Introduced in the Senate

March 24, 2005

Introduced by Sen. Nancy Cassis (R-15)

To require local governments to defer the collection of summer property taxes on the homesteads of senior citizens who have incomes of less than $45,000 until the following February 15, beginning in 2006. Under current law the income threshold is $25,000.

Referred to the Committee on Finance

April 28, 2005

Reported without amendment

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

May 3, 2005

Substitute offered

To replace the previous version of the bill with one that coordinates the bill with House Bill 4188, which raises the income threshhold in the current year.

The substitute passed by voice vote

May 4, 2005

Amendment offered by Sen. Nancy Cassis (R-15)

To clarify that the tax break applies to permanently disabled people, as well as those age 62 and older who fall under the income threshold.

The amendment passed by voice vote

Passed in the Senate 38 to 0 (details)

To allow local governments to defer until the following February 15 the collection of summer property taxes on the homesteads of permanently disabled people, or those age 62 and up who have incomes of less than $37,500 in 2006, and less than $40,000 after 2006. Under current law the income threshold is $25,000. House Bill 4188 raises the threshhold to $35,000 in 2005.

Received in the House

May 4, 2005

Referred to the Committee on Tax Policy

June 29, 2005

Reported without amendment

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

June 30, 2005

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute failed by voice vote

Substitute offered by Rep. Fulton Sheen (R-88)

The substitute passed by voice vote

Passed in the House 108 to 0 (details)

To allow local governments to defer until the following February 15 the collection of summer property taxes on the homesteads of permanently disabled people, or those age 62 and up who have incomes of less than $35,000 in 2005, $37,500 in 2006, and less than $40,000 after 2006. Under current law the income threshold is $25,000.

Received in the Senate

Aug. 31, 2005

Sept. 6, 2005

Passed in the Senate 38 to 0 (details)

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

Signed by Gov. Jennifer Granholm

Sept. 21, 2005