2023 Senate Bill 65

Property tax: state essential services assessment; filing process; modify.

A bill to amend 2014 PA 92, entitled “State essential services assessment act,” (MCL 211.1051 to 211.1061) by adding section 7a.

AI Analysis – Experimental

Provides a retroactive personal property tax exemption for property owners who missed filing due to the COVID-19 pandemic for the 2021 tax year. Applicants must submit necessary documentation within 30 days after the act's effective date for the State Tax Commission to potentially grant the exemption, establish assessments, and set payment deadlines.

Introduced in the Senate

Feb. 16, 2023

Introduced by Sen. Paul Wojno (D-10) and 9 co-sponsors

Co-sponsored by Sens. Michael Webber (R-9), Sean McCann (D-19), Sue Shink (D-14), Veronica Klinefelt (D-11), Jon Bumstead (R-32), Roger Hauck (R-34), Rosemary Bayer (D-13), Stephanie Chang (D-3) and Kevin Hertel (D-12)

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