Property tax: tax tribunal; number of days to appeal a claim for poverty exemption; modify. Amends sec. 53c of 1893 PA 206 (MCL 211.53c).

SB 988 modifies the deadline for property owners in Michigan to appeal a denial of a poverty-based tax exemption. Currently, individuals must file such an appeal within 30 days, but this bill extends that window to 35 days. The change applies specifically to claims rejected by the July or December board of review and allows appeals to be filed with the Michigan Tax Tribunal. The legislation also clarifies that appeals sent via the United States Postal Service are considered timely if they bear a postmark on or before the new deadline. This adjustment directly affects low-income property owners who seek relief from property taxes based on financial hardship.