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).
Key claim: SB0988 proposes to modify the number of days allowed to appeal a poverty exemption claim to the Michigan Tax Tribunal under the General Property Tax Act.
Abstract
(SB0988 · 103rd Legislature) 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). Latest action (2026-06-24): Referred To Committee Of The Whole
Why this matters
The number of days a homeowner has to appeal a denied poverty exemption directly affects whether low-income Michiganders can preserve tax relief that keeps them in their homes. Even a narrow procedural adjustment shapes access to the Michigan Tax Tribunal, an arena that assessors, local boards of review, and taxpayers all rely on for consistent process. The change also has downstream implications for delinquency and foreclosure exposure among households living near the property tax poverty threshold.