2015 Senate Bill 100 / Public Act 79

Revise property tax appeal details

Introduced in the Senate

Feb. 11, 2015

Introduced by Sen. Jack Brandenburg (R-8)

To repeal a law making prepayment of a disputed tax levy, plus penalties and interest, a prerequisite for protesting the validity of a tax levy to the state Court of Claims. Also, to extend from 35 days to 60 days the deadline for a taxpayer to appeal a levy to the state Tax Tribunal.

Referred to the Committee on Finance

March 5, 2015

Reported without amendment

With the recommendation that the substitute (S-1) be adopted and that the bill then pass.

March 19, 2015

Passed in the Senate 36 to 1 (details)

Received in the House

March 19, 2015

Referred to the Committee on Tax Policy

April 29, 2015

Reported without amendment

Without amendment and with the recommendation that the bill pass.

May 26, 2015

Substitute offered by Rep. Jeff Farrington (R-30)

The substitute passed by voice vote

May 27, 2015

Passed in the House 109 to 0 (details)

To repeal a law making prepayment of a disputed tax levy, plus penalties and interest, a prerequisite for protesting the validity of a tax levy to the state Court of Claims. Also, to extend from 35 days to 60 days the deadline for a taxpayer to appeal a levy to the state Tax Tribunal.

Received in the Senate

June 3, 2015

Passed in the Senate 38 to 0 (details)

Signed by Gov. Rick Snyder

June 16, 2015