Summary — HB 4099 (2025): Open Meetings Act — permit for electronic tax tribunal hearings
Status & key dates
- Bill: HB 4099 — amends section 3a of the Open Meetings Act (1976 PA 267; MCL 15.263a).
- Tie-bar: Linked to HB 4098 (Tax Tribunal Act amendments). Neither bill may take effect unless both are enacted.
- Introduced: March 7, 2025. Passed House March 18, 2025; passed Senate May 28, 2025; enrolled May 30, 2025; signed by Governor June 20, 2025; effective September 1, 2025.
Purpose / intent
- To modify the Open Meetings Act (OMA) to permit implementation of newly authorized electronic proceedings of the Michigan Tax Tribunal (per HB 4098). The goal is to enable the Tax Tribunal to conduct hearings and decide matters electronically (telephone or video), improving access and reducing travel burdens for taxpayers.
Key provisions / substantive changes
- Amends MCL 15.263a (section 3a of the OMA) to clarify and expand rules governing electronic meetings, and — critically — creates a specific carve‑out for Tax Tribunal proceedings:
- Adds/clarifies that the usual prerequisite limitations on holding electronic meetings (found elsewhere in section 3a) do not apply to electronic proceedings held under sections 26, 34, or 62 of the Tax Tribunal Act (MCL 205.726, 205.734, and 205.762). In short: Tax Tribunal hearings conducted under those Tax Tribunal provisions may be held electronically irrespective of the OMA’s general prerequisite conditions.
- Continues to require electronic meetings to permit two-way communication so members and the public can hear and be heard, and preserves OMA requirements such as posting notices and making agendas available (including specified notice and posting timeframes).
- Retains public‑participation protections (e.g., accessibility, how the public may participate, and restrictions on conditioning participation on registration).
Related Tax Tribunal changes (HB 4098 — tied legislation)
- HB 4098 amends the Tax Tribunal Act (MCL 205.726 and 205.734) to allow the tribunal to hold hearings and decide proceedings electronically by telephone or video conferencing when the parties agree and the tribunal approves. Later versions also clarify that hearings may be telephone, video, or in person, and that in‑person hearings must be at a mutually agreed location if one party requests in‑person.
Who is affected
- Parties and practitioners who use the Michigan Tax Tribunal (taxpayers, tax professionals, local units of government, and state agencies) — greater ability to participate remotely.
- The Michigan Tax Tribunal (administrative procedures and hearing logistics).
- Public bodies subject to the OMA (clarified standards for electronic meetings remain in place, but Tax Tribunal proceedings are specifically exempted from certain OMA prerequisites).
Fiscal and policy impact
- Fiscal: Minimal statewide fiscal impact anticipated. Potential modest savings from reduced travel for remote hearings. HB 4099 itself is not expected to produce fiscal effects for state or local units.
- Policy: Supporters argue the changes increase access to the Tax Tribunal process and reduce travel burdens for litigants. The bills attracted support from business and legal groups (e.g., Michigan Chamber of Commerce, State Bar of Michigan) and several local organizations.
Statutory references
- Open Meetings Act: 1976 PA 267 — section 3a (MCL 15.263a) (as amended).
- Tax Tribunal Act provisions referenced: MCL 205.726, MCL 205.734, MCL 205.762 (see HB 4098).
Bottom line
- HB 4099 amends the Open Meetings Act to enable and facilitate electronic Tax Tribunal hearings authorized by HB 4098 by exempting those proceedings from certain OMA prerequisites, while preserving public‑participation and notice requirements for electronic meetings generally. The change is intended to improve access and efficiency for Tax Tribunal users with minimal fiscal impact.
