The bill amends the General Property Tax Act of 1893, specifically section 44b, to clarify the determination of the date a tax payment is received. It introduces new language stating that the date of receipt will also apply to any communication or notification from a taxpayer. Additionally, it specifies that the postmark from the United States Postal Service or any other common carrier must be considered the date of receipt, rather than allowing for flexibility in interpretation as was previously the case.

Furthermore, the bill removes the provision that a tax payment cannot be considered received prior to seven calendar days before the actual receipt date. It also clarifies that this section applies to the payment of nondelinquent property taxes, assessments, and related penalties, interest, or fees, ensuring that these payments are treated consistently under the law.

Statutes affected:
Substitute (H-3): 211.44
Substitute (H-4): 211.44
House Introduced Bill: 211.44