Gov. Rick Snyder signs bill eliminating prepayment of tax liability for Treasury disputes

Tuesday, June 16, 2015

LANSING, Mich. — Residents who dispute the amount of their tax liability will no longer have to prepay taxes, penalties and interest on the amount the Treasury Department states they owe before their case is heard before the Court of Claims, under legislation signed today by Gov. Rick Snyder.

“All Michigan taxpayers should have equal access to the court system if they want to appeal their taxes,” Snyder said. “Now residents can reserve full payment of their taxable liability until the court hears their case and they will have ample time to file their appeal.”

Senate Bill 100, sponsored by state Sen. Jack Brandenburg and approved with unanimous support in both the House and Senate, allows taxpayers to withhold payment of the contested portion of their tax liability until the court has decided their case. It also gives taxpayers 60 days to file an appeal instead of 35. It is now PA 79 of 2015.

The governor also signed four other bills:

SB 304, sponsored by state Sen. Mike Kowall, clarifies which items sold to a scrap metal processor necessitate a payment be mailed to the seller, those being transactions involving catalytic converters, air conditioners and parts and copper wire and pipe. It is now PA 80.

HB 4434, sponsored by state Rep. Earl Poleski, eliminates counties’ financial responsibility for administrative costs associated with foster care services and requires the state Department of Health and Human Services to assume the funding. It is now PA 81.

HB 4441, sponsored by state Rep. Sarah Roberts, extends the sunset on certain water fees until Dec. 31, 2015 and waste fees until Oct. 1, 2019, to continue funding programs that protect drinking water, support water pollution control activities, oversee landfills, and promote recycling of e-waste. It is now PA 82.

HB 4451, sponsored by state Rep. Nancy Jenkins, updates Michigan’s 40-year-old feed law to support increased inspections and establish better oversight of commercial feed manufacturing practices. It is now PA 83.

For more information on this and other legislation, visit