2014 Senate Bill 822 / Public Act 80

Revise 2012 “personal property tax” reform law

Introduced in the Senate

Feb. 25, 2014

Introduced by Sen. Dave Hildenbrand (R-29)

To increase the earmark of state use tax revenue authorized by a <a href=" http://www.legislature.mi.gov/documents/2011-2012/billanalysis/Senate/pdf/2011-SFA-1065-N.pdf">2012 legislative package</a> enacted to distribute some revenue from this tax to local governments, as a replacement for revenue they lose due to reductions in the "personal property tax" imposed on business tools and equipment. The bill is part of a package comprised of Senate Bills 821 to 830, which essentially replace all of the foregone local government revenue from that 2012 personal property tax cut measure, instead of replacing most of it. For any of this to happen voters must approve related changes to the state “use tax” in an August, 2014 ballot initiative; this legislative package was negotiated to forestall local government opposition to that measure.

Referred to the Committee on Finance

Feb. 27, 2014

Reported without amendment

With the recommendation that the bill pass.

March 4, 2014

Passed in the Senate 36 to 2 (details)

Received in the House

March 4, 2014

Referred to the Committee on Tax Policy

March 19, 2014

Reported without amendment

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

March 25, 2014

Substitute offered

The substitute passed by voice vote

Amendment offered by Rep. Vicki Barnett (D-37)

To delegate the task of writing the 100-word ballot language people will see at the polls to the state elections bureau and board of canvassers (as is done for most ballot initiatives), rather than crafting the language in the legislature.

The amendment failed by voice vote

Passed in the House 104 to 5 (details)

To increase the earmark of state use tax revenue authorized by a <a href=" http://www.legislature.mi.gov/documents/2011-2012/billanalysis/Senate/pdf/2011-SFA-1065-N.pdf">2012 legislative package</a> enacted to distribute some revenue from this tax to local governments, as a replacement for revenue they lose due to reductions in the "personal property tax" imposed on business tools and equipment. The bill is part of a package comprised of Senate Bills 821 to 830, which essentially replace all of the foregone local government revenue from that 2012 personal property tax cut measure, instead of replacing most of it. For any of this to happen voters must approve related changes to the state “use tax” in an August, 2014 ballot initiative; this legislative package was negotiated to forestall local government opposition to that measure.

Received in the Senate

March 26, 2014

March 27, 2014

Passed in the Senate 35 to 2 (details)

To concur with the House-passed version of the bill.

Signed by Gov. Rick Snyder

March 28, 2014