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).
Impact
The proposed amendments are expected to have significant implications for how property tax disputes are resolved in Michigan. With clearer definitions and potentially more structured mediation processes, property owners may find it easier to navigate the complexities of tax assessments. Additionally, with an emphasis on mediation, the bill may alleviate some of the burdens on the tax tribunal, allowing for quicker resolutions in disputes. Since the bill is tied to the enactment of other legislative measures, its successful implementation may depend on the broader legislative context surrounding property taxes in Michigan.
Summary
House Bill 5868 aims to amend the 1973 Tax Tribunal Act, specifically by modifying the definitions and processes related to property tax disputes. The bill seeks to clarify the roles of various entities involved in these disputes, including agencies, mediators, and the tribunal itself. One of the primary objectives of this amendment is to ensure that the determination and review of property assessments are efficient and consistent with legal standards. By elaborating on terms such as 'agency' and 'mediator,' the bill intends to streamline processes by which property owners and tax agencies can mediate disputes before escalating to tribunal hearings.
Contention
While specific points of contention surrounding HB 5868 were not detailed in the available documents, concerns may arise regarding the effectiveness of mediation in resolving disputes. Opponents of the bill may argue that mediation could potentially disadvantage property owners unfamiliar with the intricacies of tax law or bargaining processes, leading to inequitable settlements. Supporters, however, may contend that mediation provides a less adversarial and more accessible means for taxpayers to contest assessments, ultimately enhancing taxpayer rights and engagement with the tax system. The linkage of this bill to other proposed laws highlights the interconnected nature of tax reforms and the ongoing debates surrounding property valuation and local government authority.
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.
Same As
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; 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; 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; 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; 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; 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).
Property tax: appeals; process for appealing certain assessment-related disputes as to certain property; amend. Amends sec. 34 of 1893 PA 206 (MCL 211.34) & adds secs. 34f & 34g.
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; 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; 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; electronic hearings of the tax tribunal; provide for. Amends sec. 3a of 1976 PA 267 (MCL 15.263a). TIE BAR WITH: HB 4564'23