May 10, 2006, Introduced by Reps. Caswell, Gosselin and Sheen and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 30 (MCL 211.30), as amended by 2003 PA 194.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 30. (1) Except as otherwise provided in subsection (2),
the board of review shall meet on the second Monday in March.
(2) The governing body of the city or township may authorize,
by adoption of an ordinance or resolution, alternative starting
dates in March when the board of review shall initially meet, which
alternative starting dates shall be the Tuesday or Wednesday
following the second Monday of March.
(3) The first meeting of the board of review shall start not
earlier than 9 a.m. and not later than 3 p.m. and last for not less
than 6 hours. The board of review shall also meet for not less than
6 hours during the remainder of that week. Persons or their agents
who have appeared to file a protest before the board of review at a
scheduled meeting or at a scheduled appointment shall be afforded
an opportunity to be heard by the board of review. The board of
review shall schedule a final meeting after the board of review
makes a change in the assessed value or tentative taxable value of
property or adds property to the assessment roll. The board of
review shall hold at least 3 hours of its required sessions for
review of assessment rolls during the week of the second Monday in
March after 6 p.m.
(4) A board of review shall meet a total of at least 12 hours
during the week beginning the second Monday in March to hear
protests. At the request of a person whose property is assessed on
the assessment roll or of his or her agent, and if sufficient cause
is shown, the board of review shall correct the assessed value or
tentative taxable value of the property in a manner that will make
the valuation of the property relatively just and proper under this
act. The board of review may examine under oath the person making
the application, or any other person concerning the matter. A
member of the board of review may administer the oath. A
nonresident taxpayer may file his or her appearance, protest, and
papers in support of the protest by letter, and his or her personal
appearance is not required. The board of review, on its own motion,
may change assessed values or tentative taxable values or add to
the roll property omitted from the roll that is liable to
assessment if the person who is assessed for the altered valuation
or for the omitted property is promptly notified and granted an
opportunity to file objections to the change at the meeting or at a
subsequent meeting. An objection to a change in assessed value or
tentative taxable value or to the addition of property to the tax
roll shall be promptly heard and determined. Each person who makes
a request, protest, or application to the board of review for the
correction of the assessed value or tentative taxable value of the
person's property shall be notified in writing, not later than the
first Monday in June, of the board of review's action on the
request, protest, or application, of the state equalized valuation
or tentative taxable value of the property, and of information
regarding the right of further appeal to the tax tribunal.
Information regarding the right of further appeal to the tax
tribunal shall include, but is not limited to, a statement of the
right to appeal to the tax tribunal, the address of the tax
tribunal, and the final date for filing an appeal with the tax
tribunal.
(5) After the board of review completes the review of the
assessment roll, a majority of the board of review shall indorse
the roll and sign a statement to the effect that the roll is the
assessment roll for the year in which it has been prepared and
approved by the board of review.
(6) The completed assessment roll shall be delivered by the
appropriate assessing officer to the county equalization director
not later than the tenth day after the adjournment of the board of
review, or the Wednesday following the first Monday in April,
whichever date occurs first.
(7) The
governing body of the township or city may authorize,
by
adoption of an ordinance or resolution, a A resident taxpayer
to
may file his or her protest before the board of review
by
letter without a personal appearance by the taxpayer or his or her
agent. If
that ordinance or resolution is adopted, the The
township or city shall include a statement notifying taxpayers of
this option in each assessment notice under section 24c and on each
notice or publication of the meeting of the board of review.