Property tax: tax tribunal; number of days to appeal a claim for poverty exemption; modify. Amends sec. 53c of 1893 PA 206 (MCL 211.53c).

2025-2026 Regular Session Introduced by Sylvia Santana

SB 988 sets a 35-day deadline to appeal a section 7u exemption denial to the Michigan Tax Tribunal, with postal timing allowed for timely filing.

REFERRED TO COMMITTEE OF THE WHOLE

#propertytax:taxtribunal

Bill Summary: SB 988 (2025-2026, Michigan)

Purpose

SB 988 amends Section 53c of the General Property Tax Act (1893 PA 206) to modify the timeline for appealing a denial of a property tax exemption under section 7u. The goal is to adjust how and when taxpayers may seek review of exemption denials by a higher tribunal.

Key provisions

Current framework (unchanged by text): If the July or December board of review denies an exemption claimed under section 7u, the taxpayer may appeal the decision to the Michigan Tax Tribunal.

Proposed changes in SB 988:

The appeal must be filed within 35 days after the denial (the bill states “within 30 days of The appeal must be filed not later than 35 days after the denial,” indicating a 35-day deadline with a related 30-day reference—clarity may be refined upon final legislative drafting).
For appeals sent via the United States Postal Service, timely filing is satisfied if the postmark is on or before the applicable deadline.

Technical note: The provision clarifies timing and postal service eligibility to ensure timely appeals are not treated as late due to administrative delays.

Who or what is affected

Taxpayers who have been denied exemptions under section 7u of Michigan’s General Property Tax Act.

Local assessors and boards of review (July and December boards) whose exemption denials trigger the right to appeal.

Michigan Tax Tribunal as the appellate body reviewing these exemption decisions.

Procedural and timeline aspects

The bill specifically targets the appeal deadline following an exemption denial, aiming to standardize and possibly extend the window for filing to the Michigan Tax Tribunal.

It includes a postal timing provision, ensuring that a postmark by the deadline satisfies timely filing, which can affect taxpayers relying on mail for submission.

The bill is sponsored by Senator Sylvia Santana (co-sponsor) and referred to the Committee on Finance, Insurance, and Consumer Protection upon introduction.

Potential impact

The change provides taxpayers a defined window (35 days) to appeal, potentially reducing confusion about deadlines and aiding consistent access to appellate review.

The postal method clause helps prevent inadvertent forfeiture of rights due to administrative delays or mailing issues.

The measure could affect workflow for local boards of review by clarifying post-decision deadlines and ensuring uniform handling of exemption appeals at the Tax Tribunal level.

Note: The bill text presents a minor but important adjustment to timing, with practical implications for taxpayers seeking relief from exemption denials and for the administration of exemption appeals.