Michigan House Bill HB5867

Michigan 2023-2024 Regular Session

• Introduced: 6/26/24
• Refer: 6/26/24

Caption

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).

Impact

By stipulating the process by which property taxes and valuations are determined and appealed, HB 5867 is expected to streamline disputes within the tax tribunal system. It allows taxpayers who feel they have been unfairly assessed to present their cases more systematically. The bill also establishes a framework for appealing unlawful assessments and clarifies that appeals for additional years can be added automatically, which should ease some administrative burdens for taxpayers.

Summary

House Bill 5867 seeks to amend the Tax Tribunal Act in Michigan by defining specific procedures for property tax assessments and appeals. It is focused particularly on establishing a clear process for property owners who wish to dispute their property's taxable value or state equalized valuation. The bill assigns burden of proof responsibilities to both petitioners and assessing agencies, thereby clarifying what is needed from each party in the event of a dispute.

Contention

While the bill aims to clarify processes, it may face scrutiny regarding the implications for taxpayers. Critics may argue that the specification of burdens of proof might disproportionately favor the assessing agencies, potentially making it harder for property owners to successfully contest assessments. Additionally, by requiring detailed explanations and estimates of true cash value, there may be concerns about the accessibility for average taxpayers unfamiliar with such processes, possibly creating inequities in how effectively disputes can be pursued.