March 7, 2006, Introduced by Reps. Tobocman, Stakoe, Hune, Marleau, Huizenga, Leland, Gaffney, Sheltrown and Kolb and referred to the Committee on Local Government and Urban Policy.
A bill to provide for the exemption of certain property from
certain taxes; to levy and collect a specific tax upon the owners
of certain property; to provide for the disposition of the tax; to
prescribe the powers and duties of certain local government
officials; and to provide penalties.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. This act shall be known and may be cited as the
"supportive housing property specific tax act".
Sec. 2. As used in this act:
(a) "Commission" means the state tax commission created by
1927 PA 360, MCL 209.101 to 209.107.
(b) "Supportive housing property" means real property
certified as supportive housing property under chapter 3B of the
state housing development authority act of 1966, 1966 PA 346, MCL
125.1459 to 125.1459b.
(c) "Taxable value" means the taxable value as determined
under section 27a of the general property tax act, 1893 PA 206, MCL
211.27a.
Sec. 3. Supportive housing property is exempt from ad valorem
property taxes collected under the general property tax act, 1893
PA 206, MCL 211.1 to 211.157, as provided under section 7jj of the
general property tax act, 1893 PA 206, MCL 211.7jj.
Sec. 4. The assessor of each local tax collecting unit in
which there is supportive housing property shall determine annually
as of December 31 the true cash value and taxable value of each
parcel of supportive housing property located in that local tax
collecting unit.
Sec. 5. (1) There is levied upon the owner of every supportive
housing property a specific tax to be known as the supportive
housing property specific tax.
(2) The amount of the supportive housing property specific tax
in each year shall be determined by multiplying 50% of the number
of mills that would be assessed in the local tax collecting unit if
the property were subject to the collection of taxes under the
general property tax act, 1893 PA 206, MCL 211.1 to 211.157, by the
supportive housing property's taxable value.
(3) The supportive housing property specific tax is an annual
tax, payable at the same times, in the same installments, and to
the same collecting officer or officers as taxes collected under
the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.
(4) Except as otherwise provided in subsections (5) and (6),
the collecting officer or officers shall disburse the supportive
housing property specific tax to and among this state and cities,
townships, villages, school districts, counties, or other taxing
units, at the same times and in the same proportions as required by
law for the disbursement of taxes collected under the general
property tax act, 1893 PA 206, MCL 211.1 to 211.157.
(5) For intermediate school districts receiving state aid
under sections 56, 62, and 81 of the state school aid act of 1979,
1979 PA 94, MCL 388.1656, 388.1662, and 388.1681, of the amount of
the supportive housing property specific tax that would otherwise
be disbursed to an intermediate school district, all or a portion,
to be determined on the basis of the tax rates being utilized to
compute the amount of state aid, shall be paid to the state
treasury to the credit of the state school aid fund established by
section 11 of article IX of the state constitution of 1963.
(6) The amount of the supportive housing property specific tax
described in subsection (2) that would otherwise be disbursed to a
local school district for school operating purposes shall be paid
instead to the state treasury and credited to the state school aid
fund established by section 11 of article IX of the state
constitution of 1963.
(7) The collecting officer or officers shall notify the
commission of the amount of disbursement made to each taxing unit
under this section on a form provided by the commission.
(8) Supportive housing property located in a renaissance zone
under the Michigan renaissance zone act, 1996 PA 376, MCL 125.2681
to 125.2696, is exempt from the supportive housing property
specific tax levied under this act to the extent and for the
duration provided pursuant to the Michigan renaissance zone act,
1996 PA 376, MCL 125.2681 to 125.2696, except for that portion of
the supportive housing property specific tax attributable to a tax
described in section 7ff(2) of the general property tax act, 1893
PA 206, MCL 211.7ff. The supportive housing property specific tax
calculated under this subsection shall be disbursed proportionately
to the taxing unit or units that levied the tax described in
section 7ff(2) of the general property tax act, 1893 PA 206, MCL
211.7ff.
Sec. 6. Unpaid supportive housing property specific taxes are
subject to forfeiture, foreclosure, and sale in the same manner and
at the same time as taxes returned as delinquent under the general
property tax act, 1893 PA 206, MCL 211.1 to 211.157.
Enacting section 1. This act does not take effect unless all
of the following bills of the 93rd Legislature are enacted into
law:
(a) Senate Bill No.____ or House Bill No. 5833(request no.
00696'05 *).
(b) Senate Bill No.____ or House Bill No. 5835(request no.
00696'05 b).