March 2, 2006, Introduced by Reps. Booher, Jones, Shaffer, Moore, Ward, Sheltrown, Hansen, Stahl, Emmons, LaJoy, Marleau and Farhat and referred to the Committee on Local Government and Urban Policy.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending sections 2152, 2153, and 2154 (MCL 324.2152, 324.2153,
and 324.2154), section 2152 as added by 1995 PA 60 and sections
2153 and 2154 as amended by 2004 PA 513.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 2152. (1) For the purpose of this subpart, the department
shall furnish the state tax commission with a list of all real
property owned by the state and controlled by the department that
was or is acquired on or after January 1, 1933 by purchase from the
owner or owners of the real property and the Mason game farm,
showing all descriptions.
(2) Beginning January 1, 2005, if the department intends to
purchase real property, not less than 60 days before that purchase
the department shall notify in writing the governing body of the
local tax collecting unit and the governing body of the county in
which that real property is located of the department's intent to
purchase that real property.
(3) Beginning January 1, 2005, the department shall not
purchase real property that would be subject to payment in lieu of
taxes under this subpart if the governing body of either the local
tax collecting unit or the county in which the real property is
located adopts a resolution opposing the department's purchase of
that real property.
(4) All payments due under this subpart shall be considered a
tax.
Sec. 2153. (1) For purposes of this subpart, the state tax
commission shall determine the valuation of real property described
in section 2152 before February 1 of each year. The state tax
commission shall determine the valuation of real property as
provided in subsection (7).
(2) Not later than February 15 of each year, the state tax
commission shall make a report to the assessing districts of this
state in which the real property is located, giving a description
of the real property in the assessing district held by the state
and the valuation as fixed by the state tax commission pursuant to
subsection (7).
(3) Except as otherwise provided in subsection (7), the state
tax commission shall furnish a valuation to the assessing officers
that shall be at the same value as other real property is assessed
in the assessment district. In fixing the valuation, the state tax
commission shall not include improvements made to or placed upon
that real property.
(4) Upon receipt of the valuation under subsection (3), the
assessing officer shall enter upon the assessment rolls of each
municipality or assessing district the respective descriptions of
the real property and the fixed valuation and, except as
otherwise provided in subsection (5), shall assess that real
property for the purposes of this subpart at the same rate as other
real property in the assessing district. A local taxing unit may
by resolution permanently exempt that real property from any tax
levied by that local taxing unit. As used in this subsection,
"local taxing unit" means a city, village, township, county, school
district, intermediate school district, community college,
authority, or any other entity authorized by law to levy a tax on
real property.
(5) Except as limited in subsection (6) and as otherwise
provided in subsection (7), the assessing officer may adjust the
valuation determined by the state tax commission. If an adjustment
to the valuation certified by the state tax commission is made, the
assessing officer shall certify all of the following to the
department, not later than the first Wednesday after the first
Monday in March:
(a) The amount and percentage of any general adjustment of
assessed valuation of property located in the assessing district
other than property described in section 2152.
(b) The amount and percentage of any change in the assessment
roll.
(c) The relation of the total valuation to that reported by
the state tax commission.
(d) The adjusted total of conservation land.
(6) The following shall not be included in an adjustment under
subsection (5):
(a) Any general adjustment of assessed valuation of property
located in the assessing district.
(b) Assessments for special improvements.
(c) Any millage in excess of the millage rate levied in 2004.
(d) The tax levied under the state education tax act, 1993 PA
331, MCL 211.901 to 211.906.
(7) Property valuations shall be established as follows:
(a) For property valuations established under this subpart in
2004, the 2004 valuation shall be the valuation of the property in
2004 through 2008.
(b) For property valuations established under this subpart in
2009, the 2009 valuation shall be the valuation the property would
have had if the valuation had not remained at the 2004 valuation
from 2004 through 2008 as provided in subdivision (a), adjusted by
the increase in the immediately preceding year in the general price
level or 5%, whichever is less.
(c) (b)
In 2009 2010
and each year after 2009
2010, the
valuation of property shall not increase each year by more than the
increase in the immediately preceding year in the general price
level
or 5%, whichever is less. As used in this subdivision,
"general
price level" means that term as defined in section 33 of
article
IX of the state constitution of 1963.
(d) (c)
If property is acquired after 2004, the initial
property valuation determined under this section shall be the
valuation for each subsequent year until the next adjustment under
subdivision (b) or (c) occurs.
(8) As used in this act, "general price level" means that term
as defined in section 33 of article IX of the state constitution of
1963.
Sec. 2154. (1) The treasurer or other officer charged with the
collection
of taxes for an assessing district shall annually
forward a single statement of the assessment of all property for
which payment is claimed under this subpart for the summer tax levy
and for the winter tax levy to the Lansing office of the
department. The statement for the summer tax levy shall be
submitted at the same time that statements are mailed for a summer
property tax levy under section 44a of the general property tax
act, 1893 PA 206, MCL 211.44a. The statement for the winter tax
levy shall be submitted at the same time that statements are mailed
for a winter property tax levy under section 44 of the general
property tax act, 1893 PA 206, MCL 211.44. The statement shall
include an itemization of the valuation and assessment for each
individual parcel for which payment is claimed under this subpart.
The Lansing office of the department shall review the statement.
Subject to subsection (2), if the assessment has been determined
according to this subpart, authorize the state treasurer to pay the
amount of the assessment by warrant on the state treasury.
(2) Beginning in state fiscal year 2005, the aggregate amount
for all payments to all assessing districts under subsection (1)
shall be charged as follows:
(a) Payments in state fiscal year 2005 shall be charged as
follows:
(i) Not more than 50% 100% from
the restricted revenue
sources of the department of natural resources.
(ii) The remaining balance after the charge under subparagraph
(i) from the general fund.
(b) Payments in state fiscal year 2006 and each state fiscal
year after 2006 shall be charged as follows:
(i) That portion of the payment that represents an assessment
by a local school district, intermediate school district, or
community college district shall be charged against the state
school aid fund established in section 11 of article IX of the
state constitution of 1963.
(ii) The balance of any payment remaining after the charge made
in subparagraph (i) shall be charged as follows:
(A)
Not more than 50% 100%
from restricted revenue sources
of the department of natural resources.
(B) The remaining balance after the charge under sub-
subparagraph (A), from the general fund.
(3) For the 2004 state fiscal year and each state fiscal year
after 2004, if the amount available for payment to all local
assessing districts from the general fund or from any restricted
fund is less than the amount required for payment to all local
assessing districts from the general fund or from any restricted
fund, the amount available for payment to each local assessing
district shall be distributed in the same proportion from the
general fund or from any restricted fund that the required payment
to that local assessing district is to the total of all required
payments from the general fund or from any restricted fund. Partial
payments do not satisfy payments obligated by this state.