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).
Impact
The enactment of SB0150 will directly impact how property tax disputes are resolved in Michigan by expanding the jurisdiction of the tax tribunal's small claims division. It will accommodate cases that solely involve residential properties while also allowing cases outside of this sphere, as long as they fall within defined monetary limits. This adjustment is intended to alleviate the burden on taxpayers, providing them with a more accessible forum for relief concerning property tax issues and appeals.
Summary
Senate Bill 150 (SB0150) aims to amend the existing Michigan Tax Tribunal structure by addressing the jurisdiction of the residential property and small claims division. This bill clarifies the types of property cases that can be handled within this division, specifically allowing residential property cases that do not exceed $100,000 in taxable value and tax dispute cases involving amounts of $20,000 or less, adjusted annually for inflation. The goal of this legislation is to streamline the appeal process for property tax disputes, making it more efficient and accessible for taxpayers.
Sentiment
The sentiment surrounding SB0150 appears generally positive among legislative supporters who believe that it enhances the system's responsiveness to the needs of property owners in Michigan. Proponents argue that by enabling telephonic and video hearings, the bill makes it easier for stakeholders to engage in the tribunal process without the significant burden of travel. However, there remain concerns that the bill may not sufficiently address all issues related to tax appeals, particularly for more significant disputes that require a full tribunal.
Contention
Notable points of contention include the balance between efficiency and thoroughness in handling property tax appeals. While proponents emphasize the need for a streamlined process, critics advocate that certain cases involving substantial tax disputes may require comprehensive consideration, which might be compromised within a limited small claims framework. The outcomes of these debates could influence adjustments or revisions to the bill as it moves through the legislative process.
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).
Property tax: tax tribunal; methods for tax tribunal to hold hearings; expand to include electronically. Amends secs. 26 & 34 of 1973 PA 186 (MCL 205.726 & 205.734). TIE BAR WITH: HB 4099'25
Property tax: tax tribunal; methods for tax tribunal to hold hearings; expand to include electronically. Amends secs. 26 & 34 of 1973 PA 186 (MCL 205.726 & 205.734). TIE BAR WITH: HB 4563'23
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; tax tribunal jurisdiction; exclude federal statutory or constitutional civil rights claims. Amends sec. 31 of 1973 PA 186 (MCL 205.731).
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; 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: 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: tax tribunal; electronic hearings of the tax tribunal; provide for. Amends sec. 3a of 1976 PA 267 (MCL 15.263a). TIE BAR WITH: HB 4564'23