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Bill > SB0988
MI SB0988
MI SB0988Property tax: tax tribunal; number of days to appeal a claim for poverty exemption; modify. Amends sec. 53c of 1893 PA 206 (MCL 211.53c).
summary
Introduced
05/20/2026
05/20/2026
In Committee
06/24/2026
06/24/2026
Crossed Over
Passed
Dead
Introduced Session
103rd Legislature
Bill Summary
A bill to amend 1893 PA 206, entitled"The general property tax act,"by amending section 53c (MCL 211.53c), as added by 1995 PA 74.
AI Summary
This bill modifies the process for appealing a denial of a poverty exemption, which is a property tax exemption granted to individuals who meet certain income and asset requirements. Currently, if the July or December board of review denies a claim for this exemption, the person has 30 days to appeal that decision to the Michigan tax tribunal, which is a state-level administrative court that hears tax-related disputes. This bill extends that appeal period to 35 days after the denial and clarifies that if the appeal is sent by mail, it is considered timely if it is postmarked on or before the 35-day deadline.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred To Committee Of The Whole (on 06/24/2026)
Bill Topics
Government Operations
- ‐ Tax Administration and Collection of Revenue
Macroeconomics
- ‐ Taxation, Tax Policy, and Tax Reform
Social Welfare
- ‐ Poverty and Assistance for Low-Income Families
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://legislature.mi.gov/Bills/Bill?ObjectName=2026-SB-0988 | 05/20/2026 |
| Fiscal Note/Analysis - Senate: SUMMARY OF BILL REPORTED FROM COMMITTEE | https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2026-SFA-0988-F.pdf | 06/26/2026 |
| Fiscal Note/Analysis - Senate: SUMMARY OF INTRODUCED BILL IN COMMITTEE | https://legislature.mi.gov/documents/2025-2026/billanalysis/Senate/pdf/2026-SFA-0988-G.pdf | 06/22/2026 |
| BillText | https://legislature.mi.gov/documents/2025-2026/billintroduced/Senate/htm/2026-SIB-0988.htm | 05/20/2026 |
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