HB-4436, As Passed House, May 17, 2007
March 8, 2007, Introduced by Reps. Melton, Bieda and Condino and referred to the Committee on Tax Policy.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
by amending section 62 (MCL 205.762), as amended by 1995 PA 232.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 62. (1) The residential property and small claims
division created in section 61 has jurisdiction over a proceeding,
otherwise cognizable by the tribunal, in which residential property
is exclusively involved. Property other than residential property
may be included in a proceeding before the residential property and
small
claims division , if the amount of that property's taxable
value or state equalized valuation in dispute is not more than
$100,000.00. The residential property and small claims division
also has jurisdiction over a proceeding involving an appeal of any
other tax over which the tribunal has jurisdiction if the amount of
the
tax in dispute is $6,000.00 $20,000.00
or less. Notwithstanding
the jurisdictional limit of the residential property and small
claims division, by leave of the tribunal and with the consent of
the parties, a proceeding before the entire tribunal may be heard
in the residential property and small claims division.
(2)
For purposes of this chapter, "residential property" means
a
homestead or other residential or agricultural real property
including
less than 4 rental units.
(2) (3)
A person or legal entity entitled to proceed under
section 31, and whose proceeding meets the jurisdictional
requirements of subsection (1), may elect to proceed before either
the residential property and small claims division or the entire
tribunal. A formal record of residential property and small claims
division proceedings is not required. Within 20 days after a
hearing
officer or referee issues an a proposed order, by leave of
the
tribunal and for good cause, a party may request a rehearing by
a
tribunal member a party may
file exceptions to the proposed
order. The tribunal shall review the exceptions to determine if the
proposed order shall be adopted as a final order. Upon a showing of
good cause or at the tribunal's discretion, the tribunal may modify
the proposed order and issue a final order or hold a rehearing by a
tribunal member. A rehearing is not limited to the evidence
presented before the hearing officer or referee.
(3) (4)
The Except as otherwise
provided in this subsection,
the residential property and small claims division shall meet in
the county in which the property in question is located or in a
county contiguous to the county in which the property in question
is located. A petitioner-appellant shall not be required to travel
more than 100 miles from the location of the property in question
to the hearing site, except that a rehearing by a tribunal member
shall be at a site determined by the tribunal. By leave of the
tribunal and with the mutual consent of all parties, a residential
property and small claims division proceeding may take place at a
location mutually agreed upon by all parties or may take place by
the use of amplified telephonic or video conferencing equipment.
(4) (5)
The tribunal shall make a short form for the
simplified filing of residential property and small claims appeals.
(5) (6)
In a proceeding before the residential property and
small
claims division for property other than homestead residential
property, if the amount of taxable value or state equalized
valuation in dispute is greater than $20,000.00, or in nonproperty
matters if the amount in dispute is greater than $1,000.00, the
filing fee is the amount that would have been paid if the
proceeding was brought before the entire tribunal and not the
residential property and small claims division.
(6) As used in this chapter, "residential property" means any
of the following:
(a) Real property exempt under section 7cc of the general
property tax act, 1893 PA 206, MCL 211.7cc.
(b) Real property classified as residential real property
under section 34c of the general property tax act, 1893 PA 206, MCL
211.34c.
(c) Real property with less than 4 rental units.
(d) Real property classified as agricultural real property
under section 34c of the general property tax act, 1893 PA 206, MCL
211.34c.