Michigan 2023-2024 Regular Session

Michigan House Bill HB5867

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.

Latest HB5867 Activity

Companion Bills

MI HB5866

Same As 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.

Similar Bills

MI HB4306

Property tax: assessments; determination of taxable value; modify. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

MI SB0019

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).

KS HB2606

Specifying that certain drug offenses do not give rise to forfeiture under the Kansas standard asset seizure and forfeiture act, requiring courts to make a finding that forfeiture is not excessive, restricting actions prior to commencement of forfeiture proceedings, requiring probable cause affidavit filing and review to commence proceedings, increasing the burden of proof required to forfeit property to clear and convincing evidence and authorizing courts to order payment of attorney fees and costs for certain claimants.

KS HB2396

Requiring a criminal conviction for civil asset forfeiture and proof beyond a reasonable doubt that property is subject to forfeiture, remitting proceeds to the state general fund and requiring law enforcement agencies to make forfeiture reports more frequently.