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 7u and 53b (MCL 211.7u and 211.53b), section 7u as amended by 2020 PA 253 and section 53b as amended by 2022 PA 141.
Senate Bill 55 would amend the General Property Tax Act to provide that properties that qualified for a poverty exemption from property taxes during the 2019, 2020, and 2021 tax years could remain exempt through the 2023 tax year, along with other complementary changes. The bill would also allow boards of review to grant a 75% poverty exemption, in addition to the values already permitted in the act.
Co-sponsored by Sens.
Referred to the Committee on Housing and Human Services
Reported with substitute S-1
Referred to the Committee of the Whole
Reported with substitute S-2
Substitute S-2 concurred in by voice vote
1. Amend page 1, line 2, after “the” by inserting “supervisor and”.
2. Amend page 2, line 27, after “the” by inserting “supervisor or”.
3. Amend page 3, line 1, after “the” by inserting “supervisor or”.
The amendment was withdrawn
1. Amend page 1, line 2, after “the” by inserting “supervisor”.
2. Amend page 1, line 2, after “and” by inserting “or”.
3. Amend page 2, line 27, after “the” by inserting “supervisor or”.
3. Amend page 3, line 1, after “the” by inserting “supervisor or”.
The amendment was withdrawn
1. Amend page 1, line 2, after “the” by inserting “supervisor”.
2. Amend page 1, line 2, after “and” by inserting “or”.
3. Amend page 2, line 27, after “the” by inserting “supervisor or”.
4. Amend page 3, line 1, after “the” by inserting “supervisor or”.
Consideration postponed
Amendment offered
by
The amendment was withdrawn
1. Amend page 1, line 2, after “the” by inserting “supervisor and”.
2. Amend page 2, line 27, after “the” by inserting “supervisor or”.
3. Amend page 3, line 1, after “the” by inserting “supervisor or”.
The amendment passed by voice vote
Passed in the Senate 37 to 0 (details)
Referred to the Committee on Economic Development and Small Business
Referred to the Committee on Tax Policy
Reported without amendment
Substitute H-1 offered
by
The substitute passed by voice vote
Passed in the House 86 to 24 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Substitute H-1 concurred in 38 to 0 (details)
Motion to give immediate effect
The motion prevailed by voice vote
