2013 Senate Bill 396 / 2014 Public Act 18

Restrict replacement-construction property tax hikes

Introduced in the Senate

May 29, 2013

Introduced by Sen. Tom Casperson (R-38)

To revise a provision restricting property tax assessment increases on construction that replaces parts of a structure damaged by accident or an Act of God. The bill would prohibit an assessment hike as long as the construction is of substantially the same materials and square footage. This restriction would also apply to improvements that do increase property value but are undertake to meet current health, sanitary, zoning, safety, fire, or buiding code requirements.

Referred to the Committee on Finance

Oct. 1, 2013

Reported without amendment

With the recommendation that the bill pass.

Nov. 14, 2013

Passed in the Senate 38 to 0 (details)

To revise a provision restricting property tax assessment increases on construction that replaces parts of a structure damaged by accident or an act of God, so that no assessment increase would be imposed as long as the construction is of substantially the same materials and square footage. This cap would also apply to value-increasing improvements required to meet current health, sanitary, zoning, safety, fire, or construction codes and ordinances.

Received in the House

Nov. 14, 2013

Referred to the Committee on Tax Policy

Jan. 29, 2014

Reported without amendment

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

Feb. 6, 2014

Substitute offered

The substitute passed by voice vote

Feb. 11, 2014

Passed in the House 82 to 27 (details)

To revise a provision restricting property tax assessment increases on construction that replaces parts of a structure damaged by accident or an act of God, so that no assessment increase would be imposed as long as the construction is of substantially the same materials and square footage. This cap would also apply to value-increasing improvements required to meet current health, sanitary, zoning, safety, fire, or construction codes and ordinances.

Received in the Senate

Feb. 12, 2014

Feb. 13, 2014

Passed in the Senate 38 to 0 (details)

Signed by Gov. Rick Snyder

Feb. 25, 2014