2025 House Bill 4098 / Public Act 53

Property tax: tax tribunal; methods for tax tribunal to hold hearings; expand to include electronically.

An act to amend 1973 PA 186, entitled “An act to create the tax tribunal; to provide for personnel, jurisdiction, functions, practice and procedure; to provide for appeals; and to prescribe the powers and duties of certain state agencies; and to abolish certain boards,” by amending sections 26 and 34 (MCL 205.726 and 205.734), section 26 as amended by 2008 PA 126 and section 34 as amended by 1980 PA 437.

AI Analysis – Experimental

House Bills 4098 and 4099 amends the Tax Tribunal Act to allow hearings and proceedings to be conducted electronically, ensuring compliance with the Open Meetings Act, contingent on the passage of a related bill.

Introduced in the House

Feb. 20, 2025

Introduced by Rep. Pat Outman (R-91) and 12 co-sponsors

Co-sponsored by Reps. Jerry Neyer (R-92), Angela Rigas (R-79), Steve Frisbie (R-44), David Martin (R-68), Joseph Pavlov (R-64), Carrie Rheingans (D-47), Jennifer Wortz (R-35), Nancy Jenkins-Arno (R-34), Doug Wozniak (R-59), Gina Johnsen (R-78), Mike Harris (R-52) and Ken Borton (R-105)

Referred to the Committee on Finance

March 11, 2025

Reported without amendment

March 18, 2025

Amendment offered by Rep. Pat Outman (R-91)

1. Amend page 2, line 9, after “held” by striking out the balance of the subsection and inserting “telephonically, by videoconferencing, or in person.”.

2. Amend page 2, line 14, after “held” by striking out the balance of the subsection and inserting “telephonically, by videoconferencing, or in person. On request by 1 of the parties, an in-person hearing may take place at a location mutually agreed on by all parties and approved by the tribunal.”.

The amendment passed by voice vote

Passed in the House 100 to 8 (details)

Motion to give immediate effect by Rep. Bryan Posthumus (R-90)

The motion prevailed by voice vote

In the Senate

Dec. 16, 2025

Motion to discharge from committee by Sen. Sam Singh (D-28)

The motion prevailed by voice vote

Referred to the Committee of the Whole

Dec. 18, 2025

Reported without amendment

Passed in the Senate 27 to 8 (details)

Motion to reconsider by Sen. Sam Singh (D-28)

The motion prevailed by voice vote

Passed in the Senate 25 to 10 (details)

Signed by Gov. Gretchen Whitmer

Dec. 23, 2025