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HB-5538, As Passed House, March 22, 2006

SUBSTITUTE FOR

HOUSE BILL NO. 5538

A bill to amend 1893 PA 206, entitled

"The general property tax act,"

by amending section 53b (MCL 211.53b), as amended by 2006 PA 13.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

Sec. 53b. (1) If there has been a qualified error, the

qualified error shall be verified by the local assessing officer

and approved by the board of review. ~~at a meeting held~~ Except as

otherwise provided in subsection (7), the board of review shall

meet for the purposes of this section on Tuesday following the

second Monday in December and, for summer property taxes, on

Tuesday following the third Monday in July. If Except as

otherwise provided in subsection (7), if there is not a levy of

summer property taxes, the board of review may meet for the

purposes of this section on Tuesday following the third Monday in

July. If approved, the board of review shall file an affidavit

within 30 days relative to the qualified error with the proper

officials and all affected official records shall be corrected. If

the qualified error results in an overpayment or underpayment, the

rebate, including any interest paid, shall be made to the taxpayer

or the taxpayer shall be notified and payment made within 30 days

of the notice. A rebate shall be without interest. The treasurer in

possession of the appropriate tax roll may deduct the rebate from

the appropriate tax collecting unit's subsequent distribution of

taxes. The treasurer in possession of the appropriate tax roll

shall bill to the appropriate tax collecting unit the tax

collecting unit's share of taxes rebated. Except as otherwise

provided in subsection (6) and section 27a(4), a correction under

this subsection may be made in the year in which the qualified

error was made or in the following year only.

(2) Action pursuant to this section may be initiated by the

taxpayer or the assessing officer.

(3) The board of review meeting in July and December shall

meet only for the purpose described in subsection (1) and to hear

appeals provided for in sections 7u, 7cc, and 7ee. If an exemption

under section 7u is approved, the board of review shall file an

affidavit with the proper officials involved in the assessment and

collection of taxes and all affected official records shall be

corrected. If an appeal under section 7cc or 7ee results in a

determination that an overpayment has been made, the board of

review shall file an affidavit and a rebate shall be made at the

times and in the manner provided in subsection (1). Except as

otherwise provided in sections 7cc and 7ee, a correction under this

subsection shall be made for the year in which the appeal is made

only. If the board of review grants an exemption or provides a

rebate for property under section 7cc or 7ee as provided in this

subsection, the board of review shall require the owner to execute

the affidavit provided for in section 7cc or 7ee and shall forward

a copy of any section 7cc affidavits to the department of treasury.

(4) If an exemption under section 7cc is granted by the board

of review under this section, the provisions of section 7cc apply.

If an exemption under section 7cc is not granted by the board of

review under this section, the owner may appeal that decision in

writing to the department of treasury within 35 days of the board

of review's denial and the appeal shall be conducted as provided in

section 7cc(8).

(5) An owner or assessor may appeal a decision of the board of

review under this section regarding an exemption under section 7ee

to the residential and small claims division of the Michigan tax

tribunal. An owner is not required to pay the amount of tax in

dispute in order to receive a final determination of the

residential and small claims division of the Michigan tax tribunal.

However, interest and penalties, if any, shall accrue and be

computed based on interest and penalties that would have accrued

from the date the taxes were originally levied as if there had not

been an exemption.

(6) A correction under this section that grants a principal

residence exemption pursuant to section 7cc may be made for the

year in which the appeal was filed and the 3 immediately preceding

tax years.

(7) The governing body of the city or township may authorize,

by adoption of an ordinance or resolution, 1 or more of the

following alternative meeting dates for the purposes of this

section:

(a) An alternative meeting date during the week of the second

Monday in December.

(b) An alternative meeting date during the week of the third

Monday in July.

(8) ~~(7)~~ As used in this section, "qualified error" means 1

or more of the following:

(a) A clerical error relative to the correct assessment

figures, the rate of taxation, or the mathematical computation

relating to the assessing of taxes.

(b) A mutual mistake of fact.

section 7hh(3)(b).

(d) For board of review determinations in 2006 through 2009, 1

or more of the following:

(i) An error of measurement or calculation of the physical

dimensions or components of the real property being assessed.

(ii) An error of omission or inclusion of a part of the real

property being assessed.

(iii) An error regarding the correct taxable status of the real

property being assessed.