2020 Senate Bill 943

Coronavirus epidemic response bills – summer tax bills

Introduced in the Senate

May 28, 2020

Introduced by Sen. Peter MacGregor (R-28)

To delay the deadline for paying local governments’ 2020 “summer” property tax bills until Sept. 30, 2020, and longer if a property owner enters into an installment payment plan.

Referred to the Committee on Finance

June 23, 2020

Referred to the Committee on Appropriations

June 24, 2020

Reported without amendment

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

Passed in the Senate 33 to 4 (details)

To establish a process by which a property owner who "experienced economic hardship as a result of the COVID-19 pandemic" and lockdown could apply for a delay in paying "summer" property taxes without incurring interest charges until June 2021.

Received in the House

June 24, 2020

Referred to the Committee on Appropriations

July 22, 2020

Substitute offered by Rep. James Lower (R-70)

The substitute passed by voice vote

Passed in the House 57 to 47 (details)

Received in the Senate

July 23, 2020

Dec. 10, 2020

Substitute offered by Sen. Peter MacGregor (R-28)

To adopt a version of the bill that shortens the proposed tax deferment period and makes other changes.

The substitute passed by voice vote

Passed in the Senate 27 to 11 (details)

To allow taxpayers who are harmed economically by the coronavirus epidemic to defer summer 2020 property tax payments without penalties and interest until February 28, 2021. The bill would create a system to let the state "front" money to counties to cover the temporary revenue shortfalls the bill would generate.

Received in the House

Dec. 15, 2020

Dec. 17, 2020

Passed in the House 60 to 43 (details)

Signed by Gov. Gretchen Whitmer

Dec. 30, 2020