An act to amend 2014 PA 92, entitled “An act to levy a specific tax on certain personal property; to provide for the administration, collection, and distribution of the specific tax; to provide for an exemption from that specific tax; to impose certain duties on persons and certain state departments; to impose penalties; and to repeal acts and parts of acts,” (MCL 211.1051 to 211.1061) by adding section 7a.
House Bill 4084 would amend the State Essential Services Assessment Act to provide a process, for the 2021 tax year only, through which an owner of personal property that would have qualified for an exemption from property taxes and an assessment under the act, but did not qualify because the applicable paperwork was not properly filed due to the COVID-19 pandemic, could obtain an exemption and assessment retroactively. Note that the bill would apply only to personal property that would otherwise have been eligible for the exemption for the first time in the 2021 tax year (the relevant paperwork is filed in the year the property becomes eligible).
Introduced
by
Referred to the Committee on Tax Policy
Reported without amendment
Passed in the House 94 to 14 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Referred to the Committee on Finance, Insurance, and Consumer Protection
Reported without amendment
Referred to the Committee of the Whole
Reported without amendment
Passed in the Senate 37 to 0 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Returned to the Senate
Motion to reconsider immediate effect
by
The motion prevailed by voice vote
Motion to give immediate effect
The motion did not prevail by voice vote
