2004 Senate Bill 1112 / Public Act 357

Advance county tax due-date

Introduced in the Senate

March 18, 2004

Introduced by Sen. Michael Switalski (D-10)

To require counties to collect all future property tax payments in the summer only, beginning in 2004, thereby requiring taxpayers to pay county taxes five months earlier. The additional revenue realized by collecting taxes earlier will replace state revenue sharing payments to counties for the next several years. This is part of Gov. Granholm’s Fiscal Year 2005 budget recommendation.

Referred to the Committee on Finance

Sept. 8, 2004

Substitute offered

To replace the previous version of the bill with one that phases in the earlier tax collection date over three years. In 2005, 1/3 of county property taxes will be collected in July instead of December. In 2006, 2/3 will be collected early, and in 2007 all of the tax will be collected early.

The substitute passed by voice vote

Passed in the Senate 23 to 12 (details)

To require counties to collect all future property tax payments in the summer only, beginning in 2004, thereby requiring taxpayers to pay county taxes five months earlier. The $183 million in additional revenue realized by collecting property taxes early will be used to replace state revenue sharing payments to counties for the next several years.

Received in the House

Sept. 8, 2004

Referred to the Committee on Appropriations

Sept. 22, 2004

Amendment offered by Rep. Mickey Mortimer (R-65)

To make the early tax collection optional for counties.

The amendment failed by voice vote

Passed in the House 55 to 51 (details)

To require counties to collect all future property tax payments in the summer only, beginning in 2004, thereby requiring taxpayers to pay county taxes five months earlier. The $183 million in additional revenue realized by collecting property taxes early will be used to replace state revenue sharing payments to counties for the next several years.

Signed by Gov. Jennifer Granholm

Sept. 30, 2004