Property tax: tax tribunal; methods for tax tribunal to hold hearings; expand to include electronically, the official text

Act
No. 53

Public
Acts of 2025

Approved
by the Governor

December
23, 2025

Filed
with the Secretary of State

December
23, 2025

EFFECTIVE
DATE:  Sine Die

(91st day after final adjournment of the 2025 Regular Session)

state of michigan

103rd Legislature

Regular session of 2025

Introduced by Reps. Outman, Neyer, Rigas, Frisbie,
Martin, Pavlov, Rheingans, Wortz,

Jenkins-Arno, Wozniak, Johnsen, Harris and Borton

ENROLLED HOUSE BILL No. 4098

AN ACT to amend 1973 PA 186,
entitled “An act to create the tax tribunal; to provide for personnel,
jurisdiction, functions, practice and procedure; to provide for appeals; and to
prescribe the powers and duties of certain state agencies; and to abolish
certain boards,” by amending sections 26 and 34 (MCL 205.726 and 205.734),
section 26 as amended by 2008 PA 126 and section 34 as amended by 1980 PA 437.

The People of the State of
Michigan enact:

Sec.
26. (1) The tribunal may appoint 1 or more hearing officers to hold hearings. Except
as otherwise provided in chapter 6 and subject to subsection (2), hearings must
be conducted pursuant to chapter 4 of the administrative procedures act of
1969, 1969 PA 306, MCL 24.271 to 24.288, and the open meetings act, 1976 PA
267, MCL 15.261 to 15.275. Public notice of the time, date, and place of a
hearing must be given in the manner required by the open meetings act, 1976 PA
267, MCL 15.261 to 15.275. A proposed decision of a hearing officer or referee
must be considered and decided by 1 or more members of the tribunal.

(2) Hearings conducted under subsection (1) may be held telephonically, by
videoconferencing, or in person.

Sec.
34. (1) One or more members of the tribunal may hear and decide proceedings. Proceedings
conducted under this subsection may be held telephonically, by videoconferencing, or in person. On
request by 1 of the parties, an in-person hearing may take place at a location
mutually agreed on by all parties and approved by the tribunal.

(2) The tribunal shall sit at places throughout this state as
the tribunal determines. The county board of commissioners for the county in
which the tribunal is sitting, except when the tribunal is sitting in the city
of Lansing, shall provide the tribunal with suitable accommodations and
equipment on request of the chairperson. The tribunal shall conduct its
business in compliance with the open meetings act, 1976 PA 267, MCL 15.261 to
15.275. Public notice of the time, date, and place of a meeting subject to the
open meetings act, 1976 PA 267, MCL 15.261 to 15.275, must be given in the
manner required by the open meetings act, 1976 PA 267, MCL 15.261 to 15.275.

Enacting
section 1. This amendatory act does not take effect unless House Bill No. 4099
of the 103rd Legislature is enacted into law.

Clerk of the House of
Representatives

Secretary of the Senate

Approved___________________________________________

____________________________________________________

Governor