February 16, 2005, Introduced by Senator SWITALSKI and referred to the Committee on Finance.
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:
Sec.
51. (1) If the township treasurer neglects or refuses to
does
not file his or her bond with the
county treasurer , in the
manner
and within the time prescribed by law
, and the township
board
fails to appoint a treasurer who shall to give the bond and
deliver a receipt for the bond to the supervisor by December 10,
the supervisor shall deliver the tax roll with the necessary
warrant
directed to the treasurer of the county treasurer, who
shall make the collection and return of taxes. The county
treasurer, pursuant to the adoption of a resolution by the county
board of commissioners, has the same powers and duties to add a
property tax administration fee, a late penalty charge, and
interest
to all taxes collected as conferred upon a township
treasurer provided
under section 44. The excess of the amount of
property tax administration fees over the expense to the county in
collecting the taxes shall be returned to the township, and the
remainder of the property tax administration fees and any late
penalty charges imposed shall be credited to the county general
fund. For the purpose of collecting the taxes, the county treasurer
is
vested with all the powers conferred upon of the township
treasurer. ,
and an An action may be brought on the county
treasurer's bond under the same circumstances as on those of a
township
treasurer treasurer's bond.
(2) A local unit of government that collects a summer property
tax shall defer the collection of summer property taxes against the
following property for which a deferment is claimed until the
following February 15:
(a)
Homestead property of a all
of the following:
(i) A taxpayer who is a totally and permanently disabled
person, blind person, paraplegic, quadriplegic, eligible
serviceperson, eligible veteran, or eligible widow or widower, as
these persons are defined in chapter 9 of the income tax act of
1967,
Act No. 281 of the Public Acts of 1967, being sections
206.501
to 206.532 of the Michigan Compiled Laws, or
(ii) A taxpayer who is 62 years of age or older, including the
unremarried surviving spouse of a person who was 62 years of age or
older at the time of death, and who for the prior taxable year had
a
total household income of $25,000.00 $30,000.00 or less.
(iii) A taxpayer who is on active duty in the armed forces of
the United States.
(b) Property classified or used as agricultural real property
if the gross receipts of the agricultural or horticultural
operations in the previous year or the average gross receipts of
the operations in the previous 3 years are not less than the
household income of the owner in the previous year.
(3) A taxpayer may claim a deferment provided by subsection
(2) by filing with the treasurer of the local property tax
collecting unit an intent to defer the summer property taxes that
are due and payable in that year without penalty or interest. Taxes
deferred under subsection (2) that are not paid by the following
February 15 are not subject to penalties or interest for the period
of deferment.
(4) The intent statement required by subsection (3) shall be
on a form prescribed and provided by the department to the
treasurer of the local property tax collecting unit.
(5) The treasurer of the local property tax collecting unit
collecting a summer property tax shall do all of the following:
(a) Cause a notice of the availability of the deferment to be
published in a newspaper of general circulation within the local
property
tax collecting unit levying the
summer property tax or
included as an insertion with the tax bill.
(b)
Assist persons in completion of
completing the deferment
form.
(6) If the local property tax collecting unit for a summer
property tax levy also collects a winter property tax levy in the
same year, a statement of the amount of taxes deferred pursuant to
subsection (2) shall be included in the December tax statement
mailed by the local property tax collecting unit for each summer
property tax payment that was deferred from collection by that
local property tax collecting unit. If the local property tax
collecting unit of a summer property tax levy does not collect a
winter property tax levy in the same year, a statement of the
amount of taxes deferred pursuant to subsection (2) from the
collection made by that local property tax collecting unit shall be
mailed pursuant to section 44 by the local property tax collecting
unit of the summer property tax levy at the same time December tax
statements are required to be mailed.
(7) Persons eligible for deferment of summer property taxes
under subsection (2) may file their intent to defer until September
15 or the time the tax would otherwise become subject to interest
or a late penalty charge for late payment, whichever is later.
(8)
To the extent permitted by the school code of 1976, Act
No.
451 of the Public Acts of 1976, as amended, being sections
380.1
to 380.1852 of the Michigan Compiled Laws revised school
code, 1976 PA 451, MCL 380.1 to 380.1852, or the charter of a local
taxing unit, a local taxing unit may provide for the levy and
collection of summer property taxes. The terms and conditions of
collection established by, or under an agreement executed pursuant
to,
the school code of 1976
revised school code, 1976 PA 451, MCL
380.1 to 380.1852, or the charter of a local taxing unit govern a
summer property tax levy.
(9) For purposes of this section, "summer property tax" means
a levy of ad valorem property taxes that first becomes a lien
before December 1 of any calendar year.