[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6464098,"mediaKeyId","5784473-3f3e8194002ac0c0b3326759c78c0a78","parentId",5784473,"title","House Finance Committee hears bill to treat postmark as property tax payment date","audioSeconds",1375,"startMs",335000,"endMs",1710000,"viewUrl","/Search/View?dp=1&key=5784473-3f3e8194002ac0c0b3326759c78c0a78&start=335&end=1710","thumbnailUrl","https://assets.pipeline.soar.com/5784473-3f3e8194002ac0c0b3326759c78c0a78/thumbnail_335000.jpg","articleUrl","/articles/6464098/Michigan/House-Finance-Committee-hears-bill-to-treat-postmark-as-property-tax-payment-date","mediaUrl","https://secure.pipeline.soar.com/6464098-fb1457d1932b13da2b52742ebd2e9ea4/orig.mp4?Expires=1771030267&Signature=GMkdhiV-DfGAAG936cNAjaKIJ3ocHs-DgkuNTdPYsHk8~G366GoLJXE9kH94RJ6V27gZsxKAcNHVG2REsQpSJ3IR1kCmnZEn97HQ4N0wsfHN8cyfgzvkMLwHg5MDXXcqEImrNNkaSajQ4IqeAuXbBIx6h9-ajIIYh-N3G7uFzzFNKF74EFGknb4QT2IlLJk-uXqIpfO6KONJijdhPXFGqlLk2JVSyxXUoNW2GX~TDuiTghtc4FMcKDlCSgzkLytrVy2kPxexavfNFzMG1i2XmglXhl7MkQyskEvZBJRwhJiZJs7XwmTlJ~-dM~bUhYa~LxwGpnDd-IcA6CWhL18YtQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Michigan Legislature","date","2025-09-17T03:20:04Z","article","The Michigan House Standing Committee on Finance heard testimony Tuesday on House Bill 47-99, which would make a taxpayer's postmark date the operative date for determining whether a property tax payment was made on time and would bar interest and penalties when the payer can show the payment was postmarked by the due date.

Supporters said the change would align property tax practice with most other taxes and protect taxpayers who mailed payments on time but whose envelopes were not received by part-time or understaffed local offices. Randy Gross, vice president of tax policy at the Michigan Chamber of Commerce, told the committee that the bill brings property-tax practice into line with federal and most other state tax rules. \"If a taxpayer pays their tax bill prior to the due date and it's postmarked and they can show that, they shouldn't be subject to any fees or interests that are associated with that payment,\" Gross said.

Zach Mattice, director of tax for ITC Holdings Corp., described repeated incidents in which his company mailed payments well before the due date yet later faced local assessments of interest and penalties because the local office had not logged receipt. \"We consistently mail payments a month before the due date ... We also track our payments to see if they've been cashed or not,\" Mattice said, adding that limited local office hours, PO boxes and undelivered mail increasingly produce these disputes.

Supporters, including Representative Lightner (who presented the measure and introduced industry witnesses), said electronic payments are an alternative but not yet universally available at the local level.

Opponents, led by Judy Elam of the Michigan Townships Association and Alan Fox, Ingham County treasurer, said the bill would disrupt statutory timelines in Michigan's property tax system and impose administrative burdens on local units. Elam said the bill would remove existing local flexibility and create new enforcement problems when postmarks are missing or indiscernible. \"This bill removes that flexibility that exists right now and it changes it to a must and with no period of time,\" Elam said.

Fox, speaking for the Michigan Association of County Treasurers, said Michigan's system differs from many states because local units bill taxes and turn the rolls over to counties on fixed dates. He warned that allowing postmarked payments to be claimed after March 1 could delay the county's mandated reconciliation and reimbursement process: \"Anything that carries the process over past March 1 will cause serious issues for the ability of the counties to reimburse the local units,\" Fox said, citing statutory deadlines in the General Property Tax Act.

Committee members asked whether the bill would create a practical burden of retaining envelopes and determining postmark authenticity; supporters said taxpayers can provide proof (certified mail receipts or tracking) and that the onus should be on the payer to demonstrate timely mailing. Opponents raised additional concerns that postage meters and indistinct postmarks could be misused and that imposing a bright-line postmark rule could encourage gaming of payment timing.

No formal vote on House Bill 47-99 was taken by the committee during the hearing. The committee took testimony from business groups, utilities and county and township associations and then proceeded to the next items on the agenda.

Votes at this hearing: none recorded for HB 47-99.","mediaType","Video","parentTitle","Finance - 9/16/2025","oneSentenceSummary","The Michigan House Standing Committee on Finance heard testimony Tuesday on House Bill 47-99, which would make a taxpayer's postmark date the operative date for determining whether a property tax payment was made on time and would bar interest and penalties when the payer can show the payment was postmarked by the due date.","taxTitle","2025 House Legislature MI, Michigan","taxId",77683,"location","Michigan","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6464088,"House Finance Committee reports House Bill 47-47 to next stage with recommendation",56,2600000,2656000,"/Search/View?dp=1&key=5784473-3f3e8194002ac0c0b3326759c78c0a78&start=2600&end=2656","https://assets.pipeline.soar.com/5784473-3f3e8194002ac0c0b3326759c78c0a78/thumbnail_2600000.jpg","/articles/6464088/Michigan/House-Finance-Committee-reports-House-Bill-47-47-to-next-stage-with-recommendation","https://secure.pipeline.soar.com/6464088-11dec6c12f563b45dd3625da0cb09a56/orig.mp4?Expires=1771030267&Signature=lVknhVpLYRbqTNirgkAWxA62jPNgpfvjSckAprtP~dTffxEV0E0ZIjUHHpKMkdGsTbq-wM~cFt1mTDTFqt5qH2yUclF3VC1HFHgq1rxAJCwvEAacsgis2tR8t7ONKhXoVzrl2E9QI4Gmbl-X-KJUCCkcUhi588Pmd7TlD5Q-6e71sfKf-3mGqznNqMKgU4uY4yQzVHfXAbW0BmsgexKuZnCuPerBjjbu~UTC0AQWmsJjdL84v7BiO7uMmU~yfkwYOOZIVWUpxz0jbTAQUwwv3DAxIvJYcUakBXbwSB6YXeYErJRI1zZ6R1pDY2LOGDdQg8PG2W0308k2une7n2npBw__&Key-Pair-Id=KUT5TJCACFTXG","On a motion to report, the Michigan House Standing Committee on Finance voted to report House Bill 47-47 with a recommendation. The clerk recorded the roll call during the session; the committee secretary announced the motion prevailed with eight yes votes, zero no votes and three members recorded as passing on the vote.

Representative VanderWaal was recognized to move the bill along and the clerk called the roll. Chair Tisdale announced the result: \"Mister chair, you have 8 yay, 0 nay, 3 pass. The motion prevails.\" The committee then excused absent members by unanimous consent and adjourned.

The committee record provided no additional detail in the transcript excerpt about the substance of House Bill 47-47 or any amendments; the action in the transcript is a procedural report recommending the bill advance.","The committee voted to report House Bill 47-47 with a recommendation. The roll call recorded eight yes votes, zero no votes and three members who passed on the vote; the motion to report prevailed.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6464093,"Committee hears bills to create refundable $2,500 tax credit for volunteer and paid on-call firefighters and EMS",500,2060000,2560000,"/Search/View?dp=1&key=5784473-3f3e8194002ac0c0b3326759c78c0a78&start=2060&end=2560","https://assets.pipeline.soar.com/5784473-3f3e8194002ac0c0b3326759c78c0a78/thumbnail_2060000.jpg","/articles/6464093/Michigan/Committee-hears-bills-to-create-refundable-2500-tax-credit-for-volunteer-and-paid-on-call-firefighters-and-EMS","https://secure.pipeline.soar.com/6464093-79d25950e39fe3c82c25c1066f9256fa/orig.mp4?Expires=1771030267&Signature=eRiPicLsTmuStvizXe~nTUa9z0ameII215P9hVTTFoq-Tfr2BFmgHT~JH33PDHx7mTfkP33-m26tPdZ5CFti1gaxhn9j1Bs7fLjBaKS3wA3qQkhZjNCr3TAeA1yTZ-2G5ypBvWKu9twYV-LJthIPDlAr6fpHOneGK-J1saskneAAN6FbA~An~jpY~011Db2Pl9eE70EFTxCl7FP80pqbQhUHRcyiNx0QAd4fuKgSEUm6eO2jIx0KYhfq0BaeczImwWry7Uhhkx505t5R1jNdN59PaqDAAO5rijP16F3xINiSMceTLstQTvX1EAsKA~JK60SJsoVlP1rX1LNBYulZ7g__&Key-Pair-Id=KUT5TJCACFTXG","The Michigan House Standing Committee on Finance heard testimony on House Bills 44-31 and 44-32, which would create a refundable income tax credit of $2,500 for eligible volunteer and paid on-call firefighters and for volunteer emergency medical services (EMS) personnel.

Representative (sponsor) Beerline introduced House Bill 44-31, saying the credit would apply to volunteer and paid on-call firefighters who perform at least 10 hours of active service per month and who are not compensated with a regular hourly wage or salary; reasonable reimbursements for expenses would not disqualify an individual. \"Volunteer firefighters and EMS personnel serve our communities in much the same way as their full time counterparts, but without the steady paycheck or salary,\" Beerline said, arguing the credit would help recruitment and retention.

Vice Chair Representative Frisbie sponsored the EMS-focused companion bill, House Bill 44-32, and said it mirrored the firefighter bill's eligibility and training requirements. Scott Brooks, fire chief for Mattawan Fire District and president of the Van Buren County Fire Chiefs Association, testified in support and described staffing challenges facing small, rural departments. \"Having an opportunity where we can say, hey, if you are coming and you are being a part of this ... we would like to give you an incentive, I think is a huge thing,\" Brooks said.

Committee members asked for clarifications about proration and training-hour calculations. Representative Carter asked whether the $2,500 would be prorated for months with lower hours; sponsors said the credit is a flat amount (a maximum of $2,500) tied to meeting eligibility requirements and that training and continuing education requirements mandated by the state are taken into account when determining eligibility. Testimony described baseline training expectations: a basic volunteer firefighter needs about 24 training credit hours per year and some EMS and leadership roles require substantially more continuing-education hours; one chief described his own training load as \"111 credit hours every year.\" Eligibility for paid-on-call responders was clarified: small stipends or per-call payments do not disqualify a responder if they are not paid a regular wage or salary.

No committee vote on either bill was recorded during the hearing. Supporters emphasized recruitment and retention benefits for smaller departments; no formal cost estimate or fiscal note was provided in the hearing record shown to the committee.

Votes at this hearing: none recorded for HB 44-31 or HB 44-32.","Representatives introduced House Bills 44-31 and 44-32 to create a refundable $2,500 income tax credit for volunteer and paid on-call firefighters and volunteer EMS personnel who meet service and training requirements. Supporters said the credit would aid recruitment and retention in rural and small departments; no committee vote was taken.","actionData","errors"]

Article not found

House Finance Committee hears bill to treat postmark as property tax payment date

House Finance Committee reports House Bill 47-47 to next stage with recommendation

Committee hears bills to create refundable $2,500 tax credit for volunteer and paid on-call firefighters and EMS