HB-5364, As Passed Senate, January 19, 2006
SENATE SUBSTITUTE FOR
HOUSE BILL NO. 5364
(As amended, January 19, 2006)
<<A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 53b (MCL 211.53b), as amended by 2003 PA
105.>>
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
<<
House Bill No. 5364 as amended January 19, 2006
>>
Sec. 53b. (1) If there has been a clerical error or a mutual
mistake
of fact, relative to the correct assessment figures, the
rate
of taxation, or the mathematical computation relating to the
assessing
of taxes, the clerical error or mutual mistake of fact
shall be verified by the local assessing officer and approved by
the board of review at a meeting held for the purposes of this
section on Tuesday following the second Monday in December and, for
summer property taxes, on Tuesday following the third Monday in
July. If there is not a levy of summer property taxes, the board of
review may meet for the purposes of this section on Tuesday
following the third Monday in July. If approved, the board of
review shall file an affidavit within 30 days relative to the
clerical
error or mutual mistake of fact with the proper officials
who
are involved with the assessment figures, rate of taxation, or
mathematical
computation and all affected official records shall
be corrected. If the clerical error or mutual mistake of fact
results in an overpayment or underpayment, the rebate, including
any interest paid, shall be made to the taxpayer or the taxpayer
shall be notified and payment made within 30 days of the notice. A
rebate
shall be without interest. The county treasurer in
possession of the appropriate tax roll may deduct the rebate from
the appropriate tax collecting unit's subsequent distribution of
taxes.
The county treasurer in
possession of the appropriate tax
roll shall bill to the appropriate tax collecting unit the tax
collecting unit's share of taxes rebated. Except as otherwise
provided in subsection (6), a correction under this subsection may
be made in the year in which the error was made or in the following
year only.
(2) Action pursuant to this section may be initiated by the
taxpayer or the assessing officer.
(3) The board of review meeting in July and December shall
meet only for the purpose described in subsection (1) and to hear
appeals
provided for in sections 7u, 7cc,
and 7ee, 7hh, and 27a.
If an exemption under section 7u is approved, the board of review
shall file an affidavit with the proper officials involved in the
assessment and collection of taxes and all affected official
records
shall be corrected. If an appeal under section 7cc, or
7ee, 7hh, or 27a results in a determination that an overpayment has
been made, the board of review shall file an affidavit and a rebate
shall be made at the times and in the manner provided in subsection
(1).
Except as otherwise provided in sections 7cc, and 7ee, and
27a, a correction under this subsection shall be made for the year
in which the appeal is made only. If the board of review grants an
exemption or provides a rebate for property under section 7cc or
7ee as provided in this subsection, the board of review shall
require the owner to execute the affidavit provided for in section
7cc or 7ee and shall forward a copy of any section 7cc affidavits
to the department of treasury.
(4) If an exemption under section 7cc is granted by the board
of
review under this section, the provisions of section 7cc(6)
through
(11) 7cc apply. If an exemption under section 7cc is not
granted by the board of review under this section, the owner may
appeal that decision in writing to the department of treasury
House Bill No. 5364 as amended January 19, 2006
within 35 days of the board of review's denial and the appeal shall
be
conducted as provided in section 7cc(7) 7cc(8).
(5) An owner or assessor may appeal a decision of the board of
review under this section regarding an exemption under section 7ee
to the residential and small claims division of the Michigan tax
tribunal. An owner is not required to pay the amount of tax in
dispute in order to receive a final determination of the
residential and small claims division of the Michigan tax tribunal.
However, interest and penalties, if any, shall accrue and be
computed based on interest and penalties that would have accrued
from the date the taxes were originally levied as if there had not
been an exemption.
(6)
A correction under this section that grants a homestead
principal
residence exemption pursuant to section 7cc(21)
7cc may
be made for the year in which the appeal was filed and the 3
immediately preceding tax years.
(7) As used in this section <<and section 53a>>, "clerical error"
and "mutual
mistake of fact" means 1 or more of the following:
(a) An error relative to the correct assessment figures, the
rate of taxation, or the mathematical computation relating to the
assessing of taxes.
(b) An error of measurement or calculation of the physical
dimensions or components of the real property being assessed.
(c) An error of omission or inclusion of a physical component
of the real property being assessed.
(d) An error regarding the correct taxable status of the real
property being assessed.
(e) As determined under section 7hh or 27a or any other
provision of law.
(f) An error made by the taxpayer in preparing the statement
of assessable personal property under section 19.
(g) A statement of personal property submitted under section
19 after February 20 if the local assessing officer had previously
estimated the statement of personal property.
Enacting section 1. It is the intent of the legislature that
the amendatory act that added subsection (7) to section 53b of the
general property tax act, 1893 PA 206, MCL 211.53b, is curative and
represents the original intent of the legislature.