January 11, 2006, Introduced by Rep. Caswell and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 53b (MCL 211.53b), as amended by 2003 PA 105.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 53b. (1) If there has been a clerical error or a mutual
mistake of fact relative to the correct assessment figures, the
rate of taxation, or the mathematical computation relating to the
assessing of taxes, the clerical error or mutual mistake of fact
shall be verified by the local assessing officer and approved by
the board of review at a meeting held for the purposes of this
section. Except as otherwise provided in this subsection, the board
of review shall meet on Tuesday following the second Monday in
December and, for summer property taxes, on Tuesday following the
third Monday in July. 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. The
governing body of the city or township may authorize, by adoption
of an ordinance or resolution, alternative starting dates during
the week of the second Monday in December or, for summer property
taxes, during the week of the third Monday in July when the board
of review shall meet for purposes of this section. If approved, the
board of review shall file an affidavit within 30 days relative to
the clerical error or mutual mistake of fact with the proper
officials who are involved with the assessment figures, rate of
taxation, or mathematical computation and all affected official
records shall be corrected. If the clerical error or mutual mistake
of fact 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 county treasurer
may deduct the rebate from the appropriate tax collecting unit's
subsequent distribution of taxes. The county treasurer shall bill
to the appropriate tax collecting unit the tax collecting unit's
share of taxes rebated. Except as otherwise provided in subsection
(6), a correction under this subsection may be made in the year in
which the 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(6)
through
(11) 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(7) 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 homestead
exemption
pursuant to section 7cc(21) 7cc(19) may be made for the
year in which the appeal was filed and the 3 immediately preceding
tax years.