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Bill > HB4098


MI HB4098

MI HB4098
Property tax: tax tribunal; methods for tax tribunal to hold hearings; expand to include electronically. Amends secs. 26 & 34 of 1973 PA 186 (MCL 205.726 & 205.734). TIE BAR WITH: HB 4099'25


summary

Introduced
02/20/2025
In Committee
12/18/2025
Crossed Over
03/18/2025
Passed
12/31/2025
Dead
Signed/Enacted/Adopted
12/31/2025

Introduced Session

103rd Legislature

Bill Summary

AN ACT to amend 1973 PA 186, entitled ?An act to create the tax tribunal; to provide for personnel, jurisdiction, functions, practice and procedure; to provide for appeals; and to prescribe the powers and duties of certain state agencies; and to abolish certain boards,? by amending sections 26 and 34 (MCL 205.726 and 205.734), section 26 as amended by 2008 PA 126 and section 34 as amended by 1980 PA 437.

AI Summary

This bill amends existing law to allow the Michigan Tax Tribunal, which handles property tax disputes, to conduct hearings remotely through telephonic or videoconferencing methods, in addition to in-person meetings. This expansion of hearing options aims to provide greater flexibility and accessibility for taxpayers and the tribunal itself. The bill also clarifies that when hearings are conducted by a hearing officer, their proposed decisions must still be reviewed and decided by members of the tribunal. Furthermore, it specifies that parties can request in-person hearings at a mutually agreed-upon location, subject to the tribunal's approval. The bill is tied to another piece of legislation, House Bill 4099 of the 103rd Legislature, meaning it will only become law if that bill is also enacted.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

Assigned Pa 53'25 (on 12/31/2025)

Bill Topics

Government Operations
  • ‐ Government Transparency and Open Records
  • ‐ Tax Administration and Collection of Revenue

bill text


bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4098 02/20/2025
Analysis - LSB: Public Act 53 of 2025 with Editorial Information https://legislature.mi.gov/documents/2025-2026/billanalysis/LSB/pdf/2025-LSB-4098-A.pdf 02/24/2026
BillText https://legislature.mi.gov/documents/2025-2026/publicact/htm/2025-PA-0053.htm 01/10/2026
Fiscal Note/Analysis - House: Summary as Passed by the House/Enacted Version https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4098-MQ8FJK7D.pdf 01/10/2026
BillText https://legislature.mi.gov/documents/2025-2026/billenrolled/House/htm/2025-HNB-4098.htm 12/22/2025
BillText https://legislature.mi.gov/documents/2025-2026/billengrossed/House/htm/2025-HEBS-4098.htm 12/18/2025
Fiscal Note/Analysis - Senate: SUMMARY OF DISCHARGED BILL https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2025-SFA-4098-F.pdf 12/18/2025
Fiscal Note/Analysis - House: Summary as Passed by the House https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4098-PDFHW9QR.pdf 03/19/2025
BillText https://legislature.mi.gov/documents/2025-2026/billengrossed/House/htm/2025-HEBH-4098.htm 03/18/2025
Fiscal Note/Analysis - House: Summary as Reported from Committee https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4098-XVMJ1DNY.pdf 03/12/2025
Fiscal Note/Analysis - House: Summary as Introduced https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4098-71R53C0Q.pdf 03/03/2025
BillText https://legislature.mi.gov/documents/2025-2026/billintroduced/House/htm/2025-HIB-4098.htm 02/20/2025
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