March 24, 2005, Introduced by Senators CASSIS, TOY, BARCIA, KUIPERS and GARCIA and referred to the Committee on Finance.
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 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 1967 PA 281, MCL 206.501 to 206.532, or who 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 the prior taxable year had a total household income of
$25,000.00 through 2005 and $45,000.00 in 2006 and each year after
2006 or less. As used in this subdivision, "principal residence"
means property exempt under section 7cc.
(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
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" means
a levy of ad valorem property taxes that first becomes a lien
before December 1 of any calendar year.