Title 211, TAXATION OF REAL AND PERSONAL PROPERTY

Sec. 3. As used in this act: (a) "Department" means the department of treasury. (b) "Eligible personal property" means personal property exempt under section 9p of the general property tax act, 1893 PA 206, MCL 211.9p, and qualified heavy equipment rental personal property acquir…

Sec. 5. (1) Beginning January 1, 2023, in addition to all other taxes, the qualified heavy equipment rental personal property specific tax is levied on each transaction of a qualified renter for renting eligible personal property as provided in this section. (2) The tax under thi…

Sec. 7. (1) The department shall collect and administer the tax as provided in this section. (2) Not later than March 31 each year beginning in 2023, the department shall make available a statement, to be submitted in a form and manner prescribed by the department, for calculatin…

Sec. 9. (1) The qualified heavy equipment rental personal property exemption reimbursement fund is created within the state treasury. All proceeds from the qualified heavy equipment rental personal property specific tax levied under this act are dedicated to this fund. (2) The st…

Sec. 11. Qualified heavy equipment rental personal property specific taxes are not subject to capture by any tax increment finance authority. This section does not prohibit a tax increment finance authority from sharing in the distribution of a local tax collecting unit's allocat…

Sec. 13. The department may promulgate rules as necessary for the administration of this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.

Sec. 1. The treasurer of any township, city or village is authorized to accelerate the date on which any personal property tax collectible by him would otherwise be due upon the terms, limitations and conditions set forth in this act. Proceedings hereunder shall be known as jeopa…

Sec. 2. Before the due date of any such tax shall be accelerated, the treasurer shall make a jeopardy tax assessment affidavit stating that the taxpayer named therein owned certain personal property, describing it, on the tax day; that said property had its situs within his tax c…

Sec. 3. Not later than the next business day after the date of the jurat of an affidavit under section 2, the treasurer shall record the affidavit or a true copy of the affidavit with the register of deeds of the county in which the property was located on the tax day, in the sam…

Sec. 4. On the recording of an affidavit under section 3, a personal property tax in the amount specified in the affidavit is immediately due and payable from the taxpayer named in the affidavit and is a lien against the personal property described in the affidavit to the same ex…

Sec. 5. The assessor of any tax collection district shall, upon request of the treasurer thereof, furnish his estimate of the assessed value of any personal property upon which the treasurer proposes to make a jeopardy assessment. Such estimates shall be of the assessed value suc…

Sec. 6. Any personal property which is the subject of a jeopardy assessment hereunder shall remain on the regular tax roll, and no taxpayer or personal property shall be relieved from the tax thereafter assessed thereon, but the treasurer upon receiving the regular tax roll of 1 …

Sec. 7. Action taken by the treasurer in accordance with the provisions of this section shall constitute diligent inquiry and the exercise of due diligence in an effort to collect the taxes with respect to which the action was taken as required by sections 55 and 56a and elsewher…

Sec. 1. Short title. This act shall be known and may be cited as the "Property Tax Limitation Act."

Sec. 2. As used in this act: (a) "Local unit" means counties, townships, villages, cities, a first-class school district, community college districts, intermediate school districts, and all other divisions, districts, and organizations of government that are or may be established…

Sec. 3. (1) Except as otherwise provided in this section, the total amount of taxes levied against property for all purposes in any 1 year must not exceed the limits provided by or fixed under section 6 of article IX of the state constitution of 1963, except taxes, known and refe…

Sec. 4. (1) The tax rate in mills allocated for charter county purposes pursuant to subsection (3) plus the tax rate in mills that is provided by law for state purposes and is in force and effect on the last day specified by this act for the filing of budgets and statements of lo…

Sec. 4a. (1) The number of mills allocated to a local school district under a separate tax limitation approved before 1994 shall be reduced by the number of mills levied by the state. For a separate tax limitation vote held after 1993, the number of mills that may be allocated sh…

Sec. 5. A county tax allocation board is created for each county and shall be composed of the following: (a) The county treasurer. (b) The chairperson of the board of county auditors if there is a board, and if not, the chairperson of the finance or ways and means committee of th…

Sec. 5a. (1) A vote on adopting separate tax limitations shall be initiated by petition signed by not less than 4% of the registered electors of each township and city within the county. The petition shall be filed with the county clerk not less than 30 days before the convening …

Sec. 5b. (1) The petition for the adoption of a separate tax limitation shall be in substantially the following form: "Petition initiating procedures for the adoption of separate tax limitations to the county board of commissioners: We, the undersigned qualified and registered el…

Sec. 5c. A petition to submit separate tax limitations to the electors of the county also may be initiated by a resolution adopted by a majority of the members of a county tax allocation board. The petition shall be in substantially the same form and processed in the same manner …

Sec. 5d. Upon receipt of a petition, the county clerk shall check it as to its sufficiency as provided by section 552 of Act No. 116 of the Public Acts of 1954, as amended, being section 168.552 of the Michigan Compiled Laws. If the petition substantially complies with this act, …

Sec. 5e. Before adoption of a resolution submitting to a vote a question proposed by the initiatory petition of electors, the county board of supervisors shall request the county tax allocation board to submit to the county board of supervisors the separate tax limitations for th…

Sec. 5f. The county clerk, within 3 days after passage of a resolution to submit the question to the electors of the county, shall transmit a certified copy of the initiatory petition, the suggested tax rate limitations submitted by the county tax allocation board, and the resolu…

Sec. 5g. The question of adopting separate tax limitations shall be submitted to the registered and qualified electors of the county in substantially the following form: "Shall separate tax limitations be established for a period of ...... years or for an indefinite period, or un…

Sec. 5h. At an election upon the question of adopting separate tax limitations, the tax limitations proposed by electors' initiatory petitions and the tax limitations proposed by the county tax allocation board shall be separately submitted to the voters. If the allocation board …

Sec. 5i. (1) Except as otherwise provided in this section, upon the filing in the offices of the secretary of state and the county clerk of a copy of the initiatory petition; the separate tax limitations recommended by the county tax allocation board; all resolutions of the board…

Sec. 5j. Whenever a majority of the registered and qualified electors of a county voting upon the question adopt separate tax limitations as authorized by section 6 of article 9 of the state constitution, the county tax allocation board created for such county by section 5 is abo…

Sec. 5k. When an initiatory petition is received by the county board of commissioners to alter or extend within the 18 mill limitation existing separate tax limitations of the county and the townships and intermediate school districts in the county, or when the county board of co…

Sec. 5l. The establishment and alteration of separate tax limitations shall not affect prior voted millage increases or the power of a local unit to vote additional millage increases, pursuant to section 3 or other law.

Sec. 6. The members of the board selected by the judge or judges of probate shall be selected on or before the second Monday of April in each year, and shall hold office for a term of 1 year. The board shall select 1 of its members as chairperson. The county clerks shall act as c…

Sec. 7. The members and clerk of the board shall receive the same per diem compensation and actual and necessary traveling expenses as are allowed to members of the board of supervisors of the county. The per diem and mileage of the board, the county clerk when serving as clerk o…

Sec. 8. The board shall meet for the purpose of organization on the third Monday in April, 1950, and each year thereafter at the office of the county clerk at 1 p.m. and shall hold meetings thereafter at such times and places as it may deem necessary. The board may act by a major…

Sec. 9. Budgets and statements of local units; preparation. Each local unit as defined in this act shall prepare each year a budget containing an itemized statement of its proposed expenditures and estimated revenues, covering all its departments and activities. Such budget shall…

Sec. 10. Such local unit shall file its budget and statements provided for in the preceding section with the board on or before the third Monday in April of each year. Each local unit which has voted to increase the total tax rate limitation as provided in the last sentence of th…

Sec. 11. (1) The board shall examine the budgets and statements of local units that are filed with it, and shall determine the tax rates, exclusive of debt service tax rates, that are required pursuant to its proposed budget. The board may request additional statements and examin…

Sec. 11a. Notwithstanding any other provision of this act, the county tax allocation board of a county containing other than the greatest part of the area of an intercounty intermediate school district shall approve a maximum tax rate for that district, determined in accordance w…

Sec. 12. Tax levies to be in rates. In order that the maximum tax rates ordered by the board and tax levies pursuant thereto may not be invalidated by any process of determination or review of assessments subsequent to the allocation of the net limitation tax rate, all tax levies…

Sec. 14. If an intermediate school district is located in 2 or more counties, the chairperson of the allocation board of the county in which the greatest part of the area of the intermediate school district is located, immediately upon the making of the final order approving a ma…

Sec. 14a. (1) The allocation board of a county in which other than the greatest part of the area of an intercounty intermediate school district is located shall remain in session to receive the notice. If the notice indicates that a higher rate was approved for the intermediate s…

Sec. 15. In each year, on the third Monday of May, the board shall make a preliminary order approving a maximum tax rate for the purposes of each local unit and shall give written notice of such order to each local unit. At the same time the board shall give to each local unit wr…

Sec. 16. Within 5 days after the final hearing for each local unit, but not later than the second Monday in June, the board shall make a final order approving a maximum tax rate for the purposes of the local unit and shall give written notice of such order to the local unit. A lo…

Sec. 17. Within 15 days after the giving of notice of such final order any aggrieved local unit may appeal in writing to the state tax commission. The commission shall give at least 10 days' written notice to all interested parties of the time and place for a hearing on such appe…

Sec. 17a. If the order of the state tax commission increases or decreases the maximum tax rate of an intercounty intermediate school district and if the greatest part of the area of the district is affected by the order, the commission shall promptly proceed to assure that the ta…

Sec. 1. (1) To reimburse local units of government for taxes lost due to the establishment of the Sylvania tract purchase in the Ottawa national forest park, Isle Royale national park pursuant to Act No. 8 of the Public Acts of 1938, being section 3.441 of the Michigan Compiled L…