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MI SB0988

MI SB0988
Property 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
In Committee
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

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=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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