2023 Senate Bill 331 / Public Act 176

Property tax: exemptions; small business property tax exemption; modify application process.

An act to amend 1893 PA 206, entitled “An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts,” by amending sections 9o, 19, and 30 (MCL 211.9o, 211.19, and 211.30), section 9o as amended by 2021 PA 150, section 19 as amended by 2017 PA 261, and section 30 as amended by 2013 PA 153.

House Fiscal Agency Analysis

Senate Bill 331 would amend the General Property Tax Act to revise the process for claiming the small business taxpayer personal property tax exemption and the reimbursement of local governments for the exemption. The bill cannot take effect unless House Bills 4553 and 4554 are also enacted.

Introduced in the Senate

May 11, 2023

Introduced by Sen. Kevin Hertel (D-12)

Referred to the Committee on Finance, Insurance, and Consumer Protection

Sept. 20, 2023

Reported without amendment

Sept. 21, 2023

Referred to the Committee of the Whole

Sept. 26, 2023

Reported without amendment

Sept. 27, 2023

Passed in the Senate 38 to 0 (details)

Received in the House

Sept. 27, 2023

Referred to the Committee on Appropriations

Oct. 11, 2023

Reported without amendment

Oct. 12, 2023

Passed in the House 78 to 32 (details)

Motion to give immediate effect by Rep. Abraham Aiyash (D-9)

The motion prevailed by voice vote

Received in the Senate

Oct. 18, 2023

Motion to give immediate effect by Sen. Sam Singh (D-28)

The motion prevailed by voice vote

Signed by Gov. Gretchen Whitmer

Oct. 24, 2023