2001 Senate Bill 914 / 2002 Public Act 620

Introduced in the Senate

Dec. 4, 2001

Introduced by Sen. Thaddeus McCotter (R-9)

To replace references to the auditor general with references to the state treasurer in the General Property Tax Act.

Referred to the Committee on Government Operations and Reform

Feb. 14, 2002

Passed in the Senate 32 to 0 (details)

In the House

Feb. 14, 2002

Referred to the Committee on Oversight and Operations

Dec. 12, 2002

Substitute offered

To replace the previous version of the bill with one which adds a provision regarding a new law classifying leasehold improvements as personal property rather than real property. Tax assessors would be required under the bill to separately itemize leasehold improvements, so owners and lessees could properly apportion the tax. The substitute also has provisions relating to the consideration in overall community property value of local parks which exclude non-residents, which are considered non-tax exempt under current regulations.

The substitute passed by voice vote

Amendment offered by Rep. Nancy Cassis (R-38)

The amendment passed by voice vote

Amendment offered by Rep. Nancy Cassis (R-38)

To remove a definition of "trade fixture" from the proposed statute.

The amendment passed by voice vote

Passed in the House 102 to 0 (details)

To replace references to the auditor general with references to the state treasurer in the General Property Tax Act, and revise a new law classifying leasehold improvements as personal property rather than real property. Tax assessors would be required under the bill to separately itemize leasehold improvements, so owners and lessees could properly apportion the tax. Also. to clarify a provision of law relating to the consideration in overall community property value of local parks which exclude non-residents, which are considered non-tax exempt under current regulations.

Received in the Senate

Dec. 12, 2002

Amendment offered by Sen. Joanne Emmons (R-23)

To clarify a technical provision in the bill so as to update an outdated reference to federal standards.

The amendment passed by voice vote

Amendment offered by Sens. John Cherry (D-28) and John Cherry (D-28)

To strip out of the bill provisions relating to the consideration in overall community property value of local parks which exclude non-residents, which are considered non-tax exempt under current regulations.

The amendment passed by voice vote

Passed in the Senate 32 to 0 (details)

Received in the House

Dec. 13, 2002

Passed in the House 98 to 0 (details)

To concur with the House-passed version of the bill, amended to strip pit the provision relating to the consideration in overall community property value of local parks which exclude non-residents, which are considered non-tax exempt under current regulations.

Signed by Gov. John Engler

Dec. 21, 2002