SB-0348, As Passed Senate, May 4, 2005

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 1992 PA 97.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 51. (1) If  the a township treasurer  neglects or

refuses to does not file his or her bond with the county treasurer

, in the manner and within the time as prescribed by law  ,  and

the township board fails to appoint a treasurer  who shall 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,  of the county,

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  unit of government 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)  Homestead property  The principal residence of a taxpayer

who  is  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,  Act No. 281 of the Public

Acts of 1967, being sections 206.501 to 206.532 of the Michigan

Compiled Laws, or who is  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<<. , and who for

(ii) For>> the prior taxable year had a total

household income of the following:

     (A) Before January 1, 2006, $25,000.00, or less.

     (B) After December 31, 2005 and before January 1, 2007,

$37,500.00, or less.

     (C) 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

collecting 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  levying the summer property tax  or

to be included as an insertion with the tax bill.

     (b) Assist persons in  completion of completing the deferment

form.

     (6) If  the a local property tax collecting unit  for that

collects a summer property tax  levy  also collects a winter

property tax  levy  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.

by that local property tax collecting unit.  If  the a local

property tax collecting unit  of that collects a summer property

tax  levy  does not collect a winter property tax  levy  in the

same year, it shall mail a statement of the amount of taxes

deferred  pursuant to under subsection (2)  from the collection

made by that local property tax collecting unit shall be mailed

pursuant to section 44 by the local property tax collecting unit of

the summer property tax levy  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,  Act No. 451 of the Public Acts of 1976, as amended, being

sections 380.1 to 380.1852 of the Michigan Compiled Laws 1976 PA

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

property tax collecting unit, a local  taxing 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  taxing tax collecting unit govern a summer

property tax levy.

     (9)  For purposes of this section, "summer property tax"  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.