Property Tax Poverty Exemption — Tax Tribunal Appeal Timeline

Current understanding

Section 53c of the General Property Tax Act (1893 PA 206, MCL 211.53c) governs how a property owner denied a poverty exemption by a local board of review may appeal that denial to the Michigan Tax Tribunal, including the deadline for filing. SB 0988 (103rd Legislature, introduced) proposes to modify the number of days allowed for such an appeal, adjusting the procedural window for low-income homeowners seeking relief. Specific new day count and whether it lengthens or shortens the window remain to be captured from bill text.

Evidence log

• 2026-05-20 — Property tax: exemptions; poverty exemption; modify. Amends sec. 7u of 1893 PA 206 (MCL 211.7u).: cross-connection with property-tax-poverty-exemption: Both address the local property tax poverty exemption under MCL 211.7u — one on substantive eligibility/mechanics, the other on Tax Tribunal appeal timelines. (novelty: 2)
• 2026-05-20 — 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).: cross-connection with delinquent-property-tax-foreclosure-programs: Both operate under the General Property Tax Act and provide relief pathways for financially distressed property owners — poverty exemptions at assessment/appeal stage versus payment reduction and foreclosure avoidance after delinquency. (novelty: 2)

Open questions

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