2020 Senate Bill 1203 / Public Act 352

Clarify “personal property” tax incidence during epidemic

Introduced in the Senate

Oct. 21, 2020

Introduced by Sen. Jim Runestad (R-15)

To establish that business tools and equipment (“personal property”) that are subject to property taxes, and which have been taken home and used by employees working remotely during the coronavirus epidemic, will for the 2021 tax year be considered subject to tax in their original, pre-epidemic locations.

Referred to the Committee on Finance

Nov. 10, 2020

Reported without amendment

With the recommendation that the bill pass.

Dec. 3, 2020

Passed in the Senate 37 to 0 (details)

Received in the House

Dec. 8, 2020

Referred to the Committee on Ways and Means

Dec. 15, 2020

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Dec. 17, 2020

Passed in the House 101 to 0 (details)

To establish that business tools and equipment (“personal property”) that are subject to property taxes, and which have been taken home and used by employees working remotely during the coronavirus epidemic, will for the 2021 tax year be considered subject to tax in their original, pre-epidemic locations.

Signed by Gov. Gretchen Whitmer

Dec. 30, 2020