2023 Senate Bill 364 / Public Act 152

Property tax: board of review; definition of qualified error; modify.

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 section 53b (MCL 211.53b), as amended by 2022 PA 141.

House Fiscal Agency Analysis

Senate Bill 176 would amend the General Property Tax Act to provide that a disabled veteran or their surviving spouse only needs to file an application for the Disabled Veterans Property Tax Exemption once, rather than refiling every year. Senate Bill 330 would establish procedures for recission of a disabled veterans’ property tax exemption and for local assessors to audit and deny claims for an exemption. Senate Bill 364 would include the denial of a disabled veterans property tax exemption for the surviving spouse of a disabled veteran by a board of review during the 2023 tax year among the qualified errors1 that can be corrected upon appeal to a board of review.

Introduced in the Senate

May 25, 2023

Introduced by Sens. John Damoose (R-37) and Mary Cavanagh (D-6)

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

June 20, 2023

Reported with substitute S-1

June 21, 2023

Referred to the Committee of the Whole

June 28, 2023

Reported with substitute S-1

Substitute S-1 concurred in by voice vote

Passed in the Senate 37 to 0 (details)

Received in the House

June 28, 2023

Referred to the Committee on Insurance and Financial Services

July 18, 2023

Referred to the Committee on Military, Veterans and Homeland Security

Sept. 19, 2023

Reported without amendment

Sept. 28, 2023

Passed in the House 103 to 5 (details)

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

The motion prevailed by voice vote

Received in the Senate

Oct. 3, 2023

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

The motion prevailed by voice vote

Signed by Gov. Gretchen Whitmer

Oct. 19, 2023