Michigan 2023-2024 Regular Session

Michigan House Bill HB4970 Latest Draft

Bill / Introduced Version Filed 09/12/2023

                            HOUSE BILL NO. 4970  A bill to amend 1967 PA 281, entitled "Income tax act of 1967," by amending section 512a (MCL 206.512a), as added by 2003 PA 28. the people of the state of michigan enact: Sec. 512a. "Property taxes" means , for the 2003 tax year and tax years after the 2003 tax year, general ad valorem taxes due and payable, or a specific tax due and payable under the land tax equity act, levied on a homestead within this state including property tax administration fees, but does not include penalties, interest, or special assessments unless the special assessment is levied using a uniform millage rate on all real property not exempt by state law from the levy of the special assessment and complies with 1 of the following: (a) The special assessment is levied in the entire city, village, or township and is levied and based on state equalized valuation or taxable value. (b) The special assessment is for police, fire, or advanced life support, is levied in the entire township excluding all or a portion of a village within the township, and is levied and based on state equalized valuation or taxable value. Enacting section 1. This amendatory act does not take effect unless Senate Bill No.____ or House Bill No. 4966 (request no. 03630'23) of the 102nd Legislature is enacted into law. 

 

 

 

 

 

 

 

 

 

 

HOUSE BILL NO. 4970



A bill to amend 1967 PA 281, entitled

"Income tax act of 1967,"

by amending section 512a (MCL 206.512a), as added by 2003 PA 28.

the people of the state of michigan enact:

Sec. 512a. "Property taxes" means , for the 2003 tax year and tax years after the 2003 tax year, general ad valorem taxes due and payable, or a specific tax due and payable under the land tax equity act, levied on a homestead within this state including property tax administration fees, but does not include penalties, interest, or special assessments unless the special assessment is levied using a uniform millage rate on all real property not exempt by state law from the levy of the special assessment and complies with 1 of the following:

(a) The special assessment is levied in the entire city, village, or township and is levied and based on state equalized valuation or taxable value.

(b) The special assessment is for police, fire, or advanced life support, is levied in the entire township excluding all or a portion of a village within the township, and is levied and based on state equalized valuation or taxable value.

Enacting section 1. This amendatory act does not take effect unless Senate Bill No.____ or House Bill No. 4966 (request no. 03630'23) of the 102nd Legislature is enacted into law.