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HB 4799

Property tax: payment and collection; effect of a postmark date when determining date property taxes are paid and other communications and notifications are provided; clarify. Amends sec. 44b of 1893 PA 206 (MCL 211.44b).

2025-2026 Regular Session Introduced by Sarah Lightner and 3 co-sponsors

Clarifies date of receipt for nondelinquent property taxes: postmarks may count as receipt if timely, and authorized electronic payments count as receipt on submission date.

placed on third reading
#propertytax:paymentandcollection
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Bill Summary · HB 4799

Summary — HB 4799 (General Property Tax Act amendment)

Sponsor: Rep. Sarah Lightner
Statute amended: MCL 211.44b (added by 1994 PA 297)
Subject: Property tax — effect of postmark and electronic submission on date of receipt
Status (most recent): Reported with substitute (H‑3) and referred to second reading (10/21/2025)
Companion bill: SB 2655

Purpose

To clarify and expand how the "date of receipt" is determined for certain property tax payments, communications, and notifications under the General Property Tax Act — specifically by clarifying the role of postal or common‑carrier postmarks and by recognizing authorized electronic submissions as the date of receipt.

Key provisions (Substitute H‑3)

  • Applies to nondelinquent property taxes, assessments, amounts shown on a property tax statement, and related penalties, interest, or fees. Does not apply to payments made prior to a tax sale under section 60 (delinquent taxes).
  • Postmark as date of receipt:
    • The postmark of the U.S. Postal Service or another common carrier may be considered the date of receipt.
    • A tax payment cannot be treated as received earlier than 7 calendar days before the date the payment is actually received.
    • For a postmark to qualify under subdivision (a), the postmark date must be at least 5 days prior to the applicable due date and the taxpayer must provide adequate documentation of the postmark’s validity.
    • If a postmark is later than the date described above but on or before the applicable due date, that postmark may still be considered the date of receipt.
  • Electronic submissions:
    • If an authorized electronic payment or electronic communication is accepted by the local tax collecting unit, the date of electronic submission is the date of receipt.
    • Defines "authorized electronic payment": payments on an established electronic platform maintained or approved by the local tax collecting unit (examples: ACH, debit card, credit card). Excludes external banking apps, peer‑to‑peer platforms, and unverified intermediaries.

Who is affected

  • Taxpayers who pay property taxes by mail, common carrier, or by authorized electronic methods — may gain clarity/protections when postmarks or electronic timestamps fall on or before due dates.
  • Local tax collecting units, treasurers, and clerks — will need to implement or adjust procedures for accepting and documenting postmarks and authorized electronic payments.
  • Local governments — may see reduced assessed late fees/penalties in cases where mail or carrier postmarks or electronic timestamps would establish timely receipt.

Procedural / timeline notes

  • Introduced and filed in 2025; received committee hearings in April–May 2025; reported favorably; substitute (H‑3) reported 10/21/2025 and bill referred to second reading.
  • If enacted, amends section 44b of the General Property Tax Act (MCL 211.44b).

Fiscal impact

  • Indeterminate impact on local units. Likely to reduce some late‑fee assessments and collections, but the magnitude is unknown due to insufficient data on affected instances.

Practical implications

  • Clarifies and broadens the types of carrier postmarks that may establish timeliness and formally recognizes certain electronic payment timestamps.
  • Requires taxpayers to preserve/document postmarks in some cases and requires local units to identify/approve authorized electronic payment platforms.

Compiled from official sources — confirm details with the bill’s official record.

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