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HB 4098

Property tax: tax tribunal; methods for tax tribunal to hold hearings; expand to include electronically. Amends secs. 26 & 34 of 1973 PA 186 (MCL 205.726 & 205.734). TIE BAR WITH: HB 4099'25

2025-2026 Regular Session Introduced by Ken Borton and 12 co-sponsors

The bill allows the Michigan Tax Tribunal to conduct hearings and issue decisions via electronic means (telephone or video) in addition to in-person sessions.

assigned PA 53'25
#communications:technology #propertytax:assessments #propertytax:taxtribunal
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Bill Summary · HB 4098

Summary — HB 4098 (Tax Tribunal: electronic hearings)

Status: Introduced Feb. 20, 2025 (Sponsor: Rep. Pat Outman). Passed by the House on March 18, 2025 (as reported); contingent on companion bill HB 4099 (Open Meetings Act changes) before taking effect. Amends: 1973 PA 186 (Tax Tribunal Act), sections 26 and 34 (MCL 205.726 & 205.734).

Main purpose

Allow the Michigan Tax Tribunal to conduct hearings and decide proceedings using electronic methods (telephone and video conferencing) in addition to in‑person sessions, improving access and reducing travel burdens for taxpayers and tribunal participants.

Key provisions

  • Amends MCL 205.726 (Sec. 26) and MCL 205.734 (Sec. 34).
  • Hearing methods:
    • As introduced: hearings and decisions may be held electronically by telephone or videoconference if the parties agree and the tribunal approves.
    • As passed by the House: hearings/proceedings may be held telephonically, by videoconferencing, or in person. If a party requests an in‑person hearing, it must be held at a location mutually agreed to by all parties and approved by the tribunal.
  • Procedural compliance:
    • Retains requirement that hearings generally be conducted pursuant to chapter 4 of the Administrative Procedures Act and the Open Meetings Act (OMA).
    • Public notice requirements for hearings/meetings remain subject to the OMA.
  • Contingency: The amendatory act does not take effect unless HB 4099, which makes complementary changes to the Open Meetings Act, is also enacted.

Who is affected

  • Taxpayers and representatives who appear before the Michigan Tax Tribunal.
  • Tax Tribunal operations and staff (possible changes in scheduling, facilities, and technology).
  • Local units that host tribunal sittings (existing responsibilities to provide accommodations remain).

Fiscal and policy impact

  • Fiscal: Minimal. Potential modest state savings from reduced travel/room needs when remote hearings are used.
  • Policy: Supporters argue increased accessibility (avoids travel to Lansing); opponents or concerns are not specified in the available analyses.

Support and process notes

  • Supporters listed in the House analysis: Michigan Chamber of Commerce, State Bar of Michigan, City of Ann Arbor, Detroit Regional Chamber, Home Builders Association of Michigan, Michigan State Employee Retirees Association.
  • Procedural note: HB 4098 was reported favorably by the House committee and passed the House; it is tied to HB 4099 (OMA changes) and will not take effect unless both bills are enacted.

If you want, I can produce a side‑by‑side comparison of current statutory language and the exact amendment text for sections 26 and 34.

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

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