DELINQUENT TAX DATE H.B. 6623:
FLOOR SUMMARY
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House Bill 6623 (as passed by the House)
Sponsor: Representative Steve Bieda
House Committee: Tax Policy
CONTENT
The bill would amend the General Property Tax Act to provide that if the last day in a year that taxes were due and payable before being returned as delinquent were a Saturday, Sunday, or legal holiday, the last day taxes would be due and payable before being returned as delinquent would be the next business day, and taxes levied in the preceding year that remained unpaid would have to be returned as delinquent on the next business day.
Currently, under Section 78a of the Act, taxes levied in the immediately preceding year that remain unpaid must be returned as delinquent for collection on March 1 in each year. The bill would make an exception to this requirement, as described above.
The bill also would refer to "the day that taxes are returned as delinquent under section 78a(2)", rather than March 1 or the last day of February, in provisions allowing local property tax administration fees, late penalty charges, and interest.
MCL 211.44 & 211.78a Legislative Analyst: Suzanne Lowe
FISCAL IMPACT
The bill would have no fiscal impact on State or local government.
Date Completed: 12-10-08 Fiscal Analyst: David Zin
floor\hb6623 Analysis available @ http://www.michiganlegislature.org
This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.
Analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent. hb6623/0708