Guidance Issued on Extended Deadlines for Property Tax Matters, Including Appeals to Tax Tribunal
Executive Order 2020-87, signed May 14, 2020 and made retroactive to April 6, 2020 provides for a number of extensions with respect to certain duties of county boards of commissioners under the General Property Tax Act, as well as the ability of taxpayers to dispute real and personal property classifications and assessments. This alert summarizes some of the most significant extensions applicable to taxpayers.
First, boards of review that were not able to hear protests in March must meet on the Tuesday following the third Monday in July to hear protests, including protests regarding the classification of a particular parcel. These boards of review must allow resident taxpayers to file protests by letter without a personal appearance. Decisions with respect to protests heard in July must be issued by September 1, 2020 and September 1, 2020 is the deadline by which a board of review decision may be appealed to the State Tax Commission. An appeal to the Michigan Tax Tribunal is required in the form of a written petition filed within 35 days after a final decision by the board of review.
In addition, the deadline for disputing assessments in the Michigan Tax Tribunal with respect to commercial, industrial or developmental real property and commercial, industrial or utility personal property has been extended from May 31, 2020 to July 31, 2020. The existing July 31 deadline for assessment disputes regarding agricultural real property, residential real property, timber-cutover real property or agricultural personal property has not changed.
Finally, it is important to note that the extensions provided in Executive Order 2020-87 do not operate to allow reconsideration or rehearing of matters that were previously denied by a March board of review.