This bill amends the General Property Tax Act of 1893, specifically section 53c, to update the process for appealing a denial of a claim for exemption under section 7u. The new language clarifies that if the July or December board of review denies an exemption claim, the individual may appeal the decision to the Michigan tax tribunal.

The bill changes the timeframe for filing an appeal from "within 30 days of" the denial to "not later than 35 days after" the denial. Additionally, it specifies that for appeals sent via the United States Postal Service, the appeal will be considered timely if the postmark is on or before the prescribed deadline. These changes aim to provide clearer guidelines for individuals seeking to appeal exemption denials.

Statutes affected:
Senate Introduced Bill: 211.53