SB-0348, As Passed Senate, September 6, 2005

 

 

 

 

 

 

 

 

 

 

 

HOUSE SUBSTITUTE FOR

 

SENATE BILL NO. 348

 

 

 

 

 

 

 

 

 

 

 

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending section 51 (MCL 211.51), as amended by 2005 PA 24.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 51. (1) If a township treasurer does not file his or her

 

bond with the county treasurer as prescribed by law and the

 

township board fails to appoint a treasurer to give the bond and

 

deliver a receipt for the bond to the supervisor by December 10,

 

the supervisor shall deliver the tax roll with the necessary

 

warrant directed to the county treasurer, who shall make the

 

collection and return of taxes. The county treasurer, pursuant to

 

the adoption of a resolution by the county board of commissioners,

 

has the same powers and duties to add a property tax administration

 


fee, a late penalty charge, and interest to all taxes collected as

 

conferred upon a township treasurer under section 44. The excess of

 

the amount of property tax administration fees over the expense to

 

the county in collecting the taxes shall be returned to the

 

township, and the remainder of the property tax administration fees

 

and any late penalty charges imposed shall be credited to the

 

county general fund. For the purpose of collecting the taxes, the

 

county treasurer is vested with all the powers conferred upon the

 

township treasurer and an action may be brought on the county

 

treasurer's bond under the same circumstances as on those of a

 

township treasurer.

 

     (2) A local tax collecting unit that collects a summer

 

property tax shall defer the collection of summer property taxes

 

against the following property for which a deferment is claimed

 

until the following February 15:

 

     (a) The principal residence of a taxpayer who meets both of

 

the following conditions:

 

     (i) Meets 1 or more of the following conditions:

 

     (A) Is a totally and permanently disabled person, blind

 

person, paraplegic, quadriplegic, eligible serviceperson, eligible

 

veteran, or eligible widow or widower, as these persons are defined

 

in chapter 9 of the income tax act of 1967, 1967 PA 281, MCL

 

206.501 to 206.532.

 

     (B) Is 62 years of age or older, including the unremarried

 

surviving spouse of a person who was 62 years of age or older at

 

the time of death.

 

     (ii) For the prior taxable year had a total household income of

 


the following:

 

     (A)  Before  For taxes levied before January 1, 2005,

 

$25,000.00, or less.

 

     (B)  After  For taxes levied after December 31, 2004 and

 

before January 1, 2006, $35,000.00, or less.

 

     (C) For taxes levied after December 31, 2005 and before

 

January 1, 2007, $37,500.00, or less.

 

     (D) For taxes levied after December 31, 2006, $40,000.00, or

 

less.

 

     (b) Property classified or used as agricultural real property

 

if the gross receipts of the agricultural or horticultural

 

operations in the previous year or the average gross receipts of

 

the operations in the previous 3 years are not less than the

 

household income of the owner in the previous year.

 

     (3) A taxpayer may claim a deferment provided by subsection

 

(2) by filing with the treasurer of the local property tax

 

collecting unit an intent to defer the summer property taxes that

 

are due and payable in that year without penalty or interest. Taxes

 

deferred under subsection (2) that are not paid by the following

 

February 15 are not subject to penalties or interest for the period

 

of deferment.

 

     (4) The intent statement required by subsection (3) shall be

 

on a form prescribed and provided by the department of treasury to

 

the treasurer of the local property tax collecting unit.

 

     (5) The treasurer of the local property tax collecting unit

 

that collects a summer property tax shall do the following:

 

     (a) Cause a notice of the availability of the deferment to be

 


published in a newspaper of general circulation within the local

 

property tax collecting unit or to be included as an insertion with

 

the tax bill.

 

     (b) Assist persons in completing the deferment form.

 

     (6) If a local property tax collecting unit that collects a

 

summer property tax also collects a winter property tax in the same

 

year, a statement of the amount of taxes deferred pursuant to

 

subsection (2) shall be in the December tax statement mailed by the

 

local property tax collecting unit for each summer property tax

 

payment that was deferred from collection. If a local property tax

 

collecting unit that collects a summer property tax does not

 

collect a winter property tax in the same year, it shall mail a

 

statement of the amount of taxes deferred under subsection (2) at

 

the same time December tax statements are required to be mailed

 

under section 44.

 

     (7) Persons eligible for deferment of summer property taxes

 

under subsection (2) may file their intent to defer until September

 

15 or the time the tax would otherwise become subject to interest

 

or a late penalty charge for late payment, whichever is later.

 

     (8) To the extent permitted by the revised school code of

 

1976, 1976 PA 451, MCL 380.1 to 380.1852, or the charter of a local

 

property tax collecting unit, a local property tax collecting unit

 

may provide for the levy and collection of summer property taxes.

 

The terms and conditions of collection established by or under an

 

agreement executed pursuant to the revised school code of 1976,

 

1976 PA 451, MCL 380.1 to 380.1852, or the charter of a local tax

 

collecting unit govern a summer property tax levy.

 


     (9) As used in this section:

 

     (a) "Principal residence" means property exempt under section

 

7cc.

 

     (b) "Summer property tax" means a levy of ad valorem property

 

taxes that first becomes a lien before December 1 of any calendar

 

year.