Michigan Senate Bill SB0094

Michigan 2023-2024 Regular Session

• Introduced: 3/1/23
• Refer: 3/1/23

Caption

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).

Impact

This legislation is significant as it aims to overturn the precedent set by the Michigan Court of Appeals in the case of Morningside Community Organization v Wayne County Treasurer. This case denied the circuit court jurisdiction for claims alleging that foreclosure actions had a disproportionate impact on African-American homeowners due to unpaid property taxes. By amending the tax tribunal's jurisdiction, the bill may restrict the avenues available for addressing civil rights violations related to property taxation and foreclosure processes.

Summary

Senate Bill 94, also known as the amendment to the Tax Tribunal Act, seeks to modify section 31 of the 1973 PA 186, which governs the jurisdiction of the tax tribunal in Michigan. The bill outlines the tribunal's exclusive and original jurisdiction over various matters related to property tax, including the review of agency decisions, refunds, and mediations concerning these matters. A notable aspect of this amendment is an attempt to clarify the tribunal's jurisdiction concerning federal statutory or constitutional civil rights claims.

Contention

Proponents of SB 94 argue that the bill simplifies the jurisdictional framework for the tax tribunal and clarifies the processes for taxpayers seeking resolution over property tax disputes. However, critics express concern that the amendment limits opportunities for addressing potential discrimination in tax-related decisions and may undermine protections afforded to minorities. The implications of this bill could affect the balance between effective tax collection and the protection of civil rights, raising questions about fairness and equality in taxation practices.