2005 House Bill 5364 / 2006 Public Act 13

Simplify personal property tax appeals

Introduced in the House

Oct. 25, 2005

Introduced by Rep. Kevin Green (R-77)

To allow businesses to resolve mistakes on reported personal property taxes with their local property tax assessor and Board of Review rather than having to go to the State Tax Commission. Also, to allow them to collect certain tax overpayments for up to three years, without any interest.

Referred to the Committee on Tax Policy

Nov. 30, 2005

Reported without amendment

With the recommendation that the substitute (H-2) be adopted and that the bill then pass.

Dec. 7, 2005

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute passed by voice vote

Passed in the House 80 to 23 (details)

Received in the Senate

Dec. 8, 2005

Referred to the Committee on Finance

Jan. 19, 2006

Reported without amendment

With the recommendation that the substitute (S-2) be adopted and that the bill then pass.

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute passed by voice vote

Passed in the Senate 37 to 0 (details)

To allow businesses to resolve mistakes on reported personal property taxes with their local property tax assessor and Board of Review rather than having to go to the State Tax Commission. Also, to allow them to collect certain tax overpayments for up to three years, without any interest.

Received in the House

Jan. 19, 2006

Jan. 24, 2006

Substitute offered by Reps. Fulton Sheen (R-88) and Fulton Sheen (R-88)

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute passed by voice vote

Passed in the House 106 to 0 (details)

To concur with the Senate-passed version of the bill, after making minor technical wording changes.

Received in the Senate

Jan. 25, 2006

Passed in the Senate 37 to 0 (details)

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

Signed by Gov. Jennifer Granholm

Feb. 3, 2006