The bill amends the General Property Tax Act of 1893, specifically section 44b, to clarify the treatment of tax payments and communications from taxpayers. It establishes that the date a tax payment is received, as well as the date any communication or notification from a taxpayer is received, will be determined by the postmark from the United States Postal Service or another common carrier. The bill mandates that this postmark must be considered the date of receipt, which is a change from the previous language that allowed for flexibility in this determination.

Additionally, the bill specifies that this section applies to the payment of nondelinquent property taxes, assessments, or other amounts indicated on a property tax statement, including all related penalties, interest, or fees. The previous provisions that restricted the consideration of tax payments received prior to actual receipt and those that excluded certain payments from this section have been removed. This amendment aims to streamline the process and provide clarity for taxpayers regarding the timing of their tax payments and communications.

Statutes affected:
House Introduced Bill: 211.44