September 22, 2015, Introduced by Reps. Hughes, Glenn, Glardon, Chatfield, Hooker, Sheppard, Crawford, Price and Johnson and referred to the Committee on Local Government.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 24 (MCL 211.24), as amended by 2012 PA 409.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 24. (1) On or before the first Monday in March in each
year, the assessor shall make and complete an assessment roll, upon
which he or she shall set down all of the following:
(a) The name and address of every person liable to be taxed in
the local tax collecting unit with a full description of all the
real property liable to be taxed. If the name of the owner or
occupant of any tract or parcel of real property is known, the
assessor shall enter the name and address of the owner or occupant
opposite to the description of the property. If unknown, the real
property described upon the roll shall be assessed as "owner
unknown". All contiguous subdivisions of any section that are owned
by 1 person, firm, corporation, or other legal entity and all
unimproved lots in any block that are contiguous and owned by 1
person, firm, corporation, or other legal entity shall be assessed
as 1 parcel, unless demand in writing is made by the owner or
occupant to have each subdivision of the section or each lot
assessed separately. However, failure to assess contiguous parcels
as entireties does not invalidate the assessment as made. Each
description shall show as near as possible the number of acres
contained in it, as determined by the assessor. It is not necessary
for the assessment roll to specify the quantity of land comprised
in any town, city, or village lot.
(b) The assessor shall estimate, according to his or her best
information and judgment, the true cash value and assessed value of
every parcel of real property and set the assessed value down
opposite the parcel.
(c) The assessor shall calculate the tentative taxable value
of every parcel of real property and set that value down opposite
the parcel.
(d) The assessor shall determine the percentage of value of
every parcel of real property that is exempt from the tax levied by
a local school district for school operating purposes to the extent
provided under section 1211 of the revised school code, 1976 PA
451, MCL 380.1211, and set that percentage of value down opposite
the parcel.
(e) The assessor shall determine the date of the last transfer
of ownership of every parcel of real property occurring after
December 31, 1994 and set that date down opposite the parcel.
(f) The assessor shall estimate the true cash value of all the
personal property of each person, and set the assessed value and
tentative taxable value down opposite the name of the person. In
determining the property to be assessed and in estimating the value
of that property, the assessor is not bound to follow the
statements of any person, but shall exercise his or her best
judgment. For taxes levied after December 31, 2003, the assessor
shall separately state the assessed value and tentative taxable
value of any leasehold improvements.
(g) Property assessed to a person other than the owner shall
be assessed separately from the owner's property and shall show in
what capacity it is assessed to that person, whether as agent,
guardian, or otherwise. Two or more persons not being copartners,
owning personal property in common, may each be assessed severally
for each person's portion. Undivided interests in lands owned by
tenants in common, or joint tenants not being copartners, may be
assessed to the owners.
(2) The assessment roll described in subsection (1) may be in
an electronic data processing format.