This bill amends the General Property Tax Act of 1893, specifically section 51, to update the language regarding the responsibilities of township treasurers and the collection of summer property taxes. Notably, the bill changes references from "his or her" to "the township treasurer's" and modifies the language surrounding the collection of property tax administration fees, late penalties, and interest. It clarifies that the county treasurer, upon resolution by the county board of commissioners, has the same powers as a township treasurer in these matters. Additionally, it stipulates that any excess property tax administration fees collected must be returned to the township, while the remaining fees and penalties are credited to the county general fund.

Furthermore, the bill outlines the conditions under which taxpayers may defer the collection of summer property taxes, particularly for those who are elderly or disabled, and establishes income thresholds for eligibility. It mandates that local tax collecting units must inform the public about the deferment options and assist in the application process. The bill also specifies that taxpayers can file for deferment until September or until the tax becomes subject to penalties, and it requires that statements regarding deferred taxes be included in tax statements sent out by local units. Overall, the amendments aim to streamline the tax collection process and provide clearer guidelines for deferment eligibility.

Statutes affected:
House Introduced Bill: 211.51