2004 Senate Bill 978 / Public Act 543

Revise county state education property tax reimbursement

Introduced in the Senate

Feb. 12, 2004

Introduced by Sen. Cameron Brown (R-16)

To allow cities and counties that collect the state education property tax on behalf of the state to withhold $2.50 for each parcel on which the tax is billed. Under current law, they send the collected taxes to the state, which reimburses them for each parcel on which the tax is paid, rather than each parcel billed.

Referred to the Committee on Finance

Oct. 5, 2004

Reported without amendment

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

Nov. 3, 2004

Substitute offered

To replace the previous version of the bill with one that also removes an unintended consequence of Senate Bills 1111 and 1112, which advanced the collection date for county property taxes. The interaction of that new law and language in current statute inadvertently made all local governments ineligible for reimbursement for collecting the state education tax.

The substitute passed by voice vote

Nov. 4, 2004

Passed in the Senate 37 to 0 (details)

To use the bill as a legislative "vehicle" to remove an unintended consequence of Senate Bills 1111 and 1112, which advanced the collection date for county property taxes. The interaction of that new law and language in current statute inadvertently made all local governments ineligible for reimbursement for collecting the state education property tax (SET). The bill also to allow cities and counties that collect the tax on behalf of the state to withhold $2.50 for each parcel on which the tax is billed. Under current law, they send the collected taxes to the state, which reimburses them for each parcel on which the tax is paid, rather than each parcel billed.

Received in the House

Nov. 4, 2004

Referred to the Committee on Tax Policy

Dec. 1, 2004

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Dec. 9, 2004

Passed in the House 97 to 0 (details)

To use the bill as a legislative "vehicle" to remove an unintended consequence of Senate Bills 1111 and 1112, which advanced the collection date for county property taxes. The interaction of that new law and language in current statute inadvertently made all local governments ineligible for reimbursement for collecting the state education property tax (SET). The bill also to allow cities and counties that collect the tax on behalf of the state to withhold $2.50 for each parcel on which the tax is billed. Under current law, they send the collected taxes to the state, which reimburses them for each parcel on which the tax is paid, rather than each parcel billed.

Signed by Gov. Jennifer Granholm

Dec. 31, 2004