May 20, 2003, Introduced by Reps. Rocca, Brandenburg, Sheen, Ehardt, Bieda, Accavitti, Wojno, LaJoy, Tabor, Drolet, Caswell, Nofs, Gaffney, Shaffer, Robertson, Ruth Johnson, Woronchak and Ward and referred to the Committee on Senior Health, Security and Retirement.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 51 (MCL 211.51), as amended by 1992 PA 97.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 51. (1) If the
a township treasurer neglects or
2 refuses to does not file his or her bond with the county
3 treasurer , in the
manner and within the time as prescribed by
4 law , and the
township board fails to appoint a treasurer who
5 shall to give the bond and deliver a receipt for the
bond to the
6 supervisor by December 10, the supervisor shall deliver the tax
7 roll with the necessary warrant directed to the county treasurer,
8 of the county, who shall make the collection and return of
9 taxes. The county treasurer, pursuant to the adoption of a
10 resolution by the county board of commissioners, has the same
11 powers and duties to add a property tax administration fee, a
1 late penalty charge, and interest to all taxes collected as
2 conferred upon a township treasurer under section 44. The excess
3 of the amount of property tax administration fees over the
4 expense to the county in collecting the taxes shall be returned
5 to the township, and the remainder of the property tax
6 administration fees and any late penalty charges imposed shall be
7 credited to the county general fund. For the purpose of
8 collecting the taxes, the county treasurer is vested with all the
9 powers conferred upon the
township treasurer , and an action
10 may be brought on the county treasurer's bond under the same
11 circumstances as on those of a township treasurer.
12 (2) A local unit
of government tax collecting unit that
13 collects a summer property tax shall defer the collection of
14 summer property taxes against the following property for which a
15 deferment is claimed until the following February 15:
16 (a) Homestead property of a taxpayer who is a totally and
17 permanently disabled person, blind person, paraplegic,
18 quadriplegic, eligible serviceperson, eligible veteran, or
19 eligible widow or widower, as these persons are defined in
20 chapter 9 of the income
tax act of 1967, Act No. 281 of the
21 Public Acts of 1967,
being sections 206.501 to 206.532 of the
22 Michigan Compiled Laws
1967 PA 281, MCL 206.501 to
206.532, or
23 who is 62 years of age or older, including the unremarried
24 surviving spouse of a person who was 62 years of age or older at
25 the time of death, and who for the prior taxable year had a total
26 household income of $25,000.00
$35,000.00 or less. As used in
27 this subdivision, "homestead" means property exempt under section
1 7cc.
2 (b) Property classified or used as agricultural real property
3 if the gross receipts of the agricultural or horticultural
4 operations in the previous year or the average gross receipts of
5 the operations in the previous 3 years are not less than the
6 household income of the owner in the previous year.
7 (3) A taxpayer may claim a deferment provided by
8 subsection (2) by filing with the treasurer of the local property
9 tax collecting unit an intent to defer the summer property taxes
10 that are due and payable in that year without penalty or
11 interest. Taxes deferred under subsection (2) that are not paid
12 by the following February 15 are not subject to penalties or
13 interest for the period of deferment.
14 (4) The intent statement required by subsection (3) shall be
15 on a form prescribed and provided by the department of treasury
16 to the treasurer of the local property tax collecting unit.
17 (5) The treasurer of the local property tax collecting unit
18 collecting that collects a summer property tax shall do
the
19 following:
20 (a) Cause a notice of the availability of the deferment to be
21 published in a newspaper of general circulation within the local
22 tax collecting unit levying
the summer property tax or to be
23 included as an insertion with the tax bill.
24 (b) Assist persons in
completion of completing the
25 deferment form.
26 (6) If the a
local property tax collecting unit for that
27 collects a summer
property tax levy also collects a winter
1 property tax levy in
the same year, a statement of the amount
2 of taxes deferred pursuant to subsection (2) shall be in the
3 December tax statement mailed by the local property tax
4 collecting unit for each summer property tax payment that was
5 deferred from collection.
by that local property tax collecting
6 unit. If the a local property tax
collecting unit of that
7 collects a summer
property tax levy does not collect a winter
8 property tax levy in
the same year, it shall mail a statement
9 of the amount of taxes
deferred pursuant to under
10 subsection (2) from
the collection made by that local property
11 tax collecting unit
shall be mailed pursuant to section 44 by the
12 local property tax
collecting unit of the summer property tax
13 levy at the same time December tax statements are required
to be
14 mailed under section 44.
15 (7) Persons eligible for deferment of summer property taxes
16 under subsection (2) may file their intent to defer until
17 September 15 or the time the tax would otherwise become subject
18 to interest or a late penalty charge for late payment, whichever
19 is later.
20 (8) To the extent permitted by the revised school code of
21 1976, Act No. 451 of
the Public Acts of 1976, as amended, being
22 sections 380.1 to
380.1852 of the Michigan Compiled Laws 1976
PA
23 451, MCL 380.1 to 380.1852,
or the charter of a local taxing
24 property tax collecting
unit, a local taxing property tax
25 collecting unit may provide for the levy and collection of summer
26 property taxes. The terms and conditions of collection
27 established by , or
under an agreement executed pursuant to ,
1 the revised school code of 1976, 1976 PA 451, MCL 380.1 to
2 380.1852, or the charter
of a local taxing tax collecting unit
3 govern a summer property tax levy.
4 (9) For purposes of this section, "summer property tax" means
5 a levy of ad valorem property taxes that first becomes a lien
6 before December 1 of any calendar year.