Property tax: tax tribunal; tax tribunal jurisdiction over certain disputes related to the assessment of property for purposes of property taxes; amend. Amends secs. 31 & 35a of 1973 PA 186 (MCL 205.731 & 205.735a).
Impact
The proposed amendments will have significant implications for state laws concerning property tax assessments. By granting the tribunal exclusive jurisdiction over certain matters, it is expected that disputes related to property valuations will be handled more consistently and effectively. For instance, taxpayers will be able to appeal decisions regarding property valuations and exemptions directly to the tribunal without needing to first present their case to a local board of review for specific properties, thereby potentially reducing the backlog of cases in administrative review bodies. This change may also empower the tribunal with more authority to mediate tax disputes, creating a formalized process to resolve conflicts proactively.
Summary
Senate Bill No. 19 (SB0019) aims to amend the Tax Tribunal Act of 1973, specifically sections 31 and 35a, in order to clarify and expand the jurisdiction of the state tax tribunal over property tax matters. This amendment will provide the tribunal with exclusive and original jurisdiction over various proceedings related to property assessment, taxation rates, special assessments, and mediation in tax disputes. The intent of this change is to streamline the process for taxpayers seeking to appeal property tax assessments and improve the efficiency of dispute resolutions.
Contention
However, the amendments in SB0019 are not without contention. Various stakeholders, including local government representatives, may argue that the proposal undermines their authority by centralizing decision-making at the state level. Local boards of revision play a crucial role in assessing property and facilitating community input in property tax matters. Critics of the bill may voice concerns that the reorganization of tribunal jurisdiction may lead to a disconnection between property owners and local authorities, which could exacerbate tensions around property assessments. As such, while the intent to streamline tax dispute handling is clear, the sacrifice of local discretion presents a contentious point for ongoing discussions.
Property tax: tax tribunal; certain tribunal determinations in assessment disputes as to the valuation of property; require. Amends sec. 37 of 1973 PA 186 (MCL 205.737).
Property tax: tax tribunal; methods for tax tribunal to hold small claims hearings; expand to include telephonically or by videoconferencing. Amends sec. 62 of 1973 PA 186 (MCL 205.762).
Property tax: tax tribunal; certain tribunal determinations in assessment disputes as to the valuation of property; require. Amends 1973 PA 186 (MCL 205.701 - 205.779) by adding sec. 38.
Property tax: appeals; process for appealing certain assessment-related disputes as to certain property; amend. Amends sec. 34 of 1893 PA 206 (MCL 211.34) & adds secs. 34f & 34g.
Property tax: tax tribunal; certain tribunal determinations in assessment disputes as to the valuation of property; require. Amends sec. 3 of 1973 PA 186 (MCL 205.703).
Property tax: tax tribunal; tax tribunal jurisdiction; exclude federal statutory or constitutional civil rights claims. Amends sec. 31 of 1973 PA 186 (MCL 205.731).
Property tax: assessments; sales of certain deed-restricted properties; prohibit the use of as comparable sales for assessment purposes in certain circumstances. Amends sec. 27 of 1893 PA 206 (MCL 211.27).
Property tax: tax tribunal; provisions of the tax tribunal act relating to the disclosure of certain evidence and the conduct of certain hearings; modify. Amends sec. 46 of 1973 PA 186 (MCL 205.746).
Property tax: exemptions; small business property tax exemption; modify application process. Amends secs. 9o, 19 & 30 of 1893 PA 206 (MCL 211.9o et seq.). TIE BAR WITH: HB 4553'23, HB 4554'23
AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; Title 39; Title 47; Title 48; Title 55; Title 56; Title 62; Title 66 and Title 67, relative to motor vehicles.
AN ACT to amend Tennessee Code Annotated, Title 4; Title 5; Title 6; Title 7; Title 39; Title 47; Title 48; Title 55; Title 56; Title 62; Title 66 and Title 67, relative to motor vehicles.