--- type: "Bill" title: "Property tax: board of review; definition of qualified error; modify. Amends sec. 53b of 1893 PA 206 (MCL 211.53b). TIE BAR WITH: SB 0176'23" description: "Property tax: board of review; definition of qualified error; modify. Amends sec. 53b of 1893 PA 206 (MCL 211.53b). TIE BAR WITH: SB 0176'23" jurisdiction: "us/states/mi" legislature: "Michigan Legislature" session: "2023-2024" identifier: "SB 364" citation: "Michigan SB 364 (2023-2024)" classification: ["bill"] subjects: ["Property tax: board of review", "Property tax: exemptions"] status: "enacted" primary_sponsors: ["John Damoose"] version_count: 8 action_count: 29 vote_count: 2 first_action: "2023-05-25" last_action: "2023-10-24" source: "openstates" source_identifier: "ocd-bill/f84ee8fb-1a09-4706-a5db-dc9996d5901f" source_url: "https://legislature.mi.gov/Bills/Bill?ObjectName=2023-SB-0364" source_hash: "2f160c2b8b25601a8477e5d04ca606735eb2377015f08098cda22f9c0a093740" vintage: "2026-07-01" source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump" retrieved_at: "2026-07-06" confidence: "reported" tags: ["legislation", "bill", "us-mi"] --- # Michigan SB 364 (2023-2024) — Property tax: board of review; definition of qualified error; modify. Amends sec. 53b of 1893 PA 206 (MCL 211.53b). TIE BAR WITH: SB 0176'23 ## Version chain The bill's text revisions, in order — the diff chain from filing to enrollment. 1. **As Passed by the House** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/Senate/pdf/2023-SEBH-0364.pdf) 2. **As Passed by the Senate** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billengrossed/Senate/htm/2023-SEBS-0364.htm) 3. **Public Act** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/publicact/pdf/2023-PA-0152.pdf) 4. **Senate Introduced Bill** (committee substitute) — [source](https://legislature.mi.gov/documents/2023-2024/billintroduced/Senate/pdf/2023-SIB-0364.pdf) 5. **Substitute (S-1)** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0364-00B74.pdf) 6. **Substitute (S-1) - 2** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0364-0B735.pdf) 7. **Substitute (S-1) - 3** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0364-00C76.pdf) 8. **Substitute (S-1) - 4** (committee substitute) — [source](https://legislature.mi.gov/Home/GetObject?objectName=2023-SCVBS-0364-00D47.pdf) ## Votes - passed; given immediate effect Roll Call # 327 Yeas 103 Nays 5 Excused 0 Not Voting 2 — **103–5** (pass) · lower - PASSED ROLL CALL # 422 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 — **37–0** (pass) · upper ## Sponsors - John Damoose — primary (person) - Mary Cavanagh — cosponsor (person) ## Timeline The legislative action history — every referral, reading, and vote. - **2023-05-25** INTRODUCED BY SENATOR JOHN DAMOOSE `introduction` - **2023-05-25** REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION `referral-committee` - **2023-06-21** REPORTED FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage` - **2023-06-21** REFERRED TO COMMITTEE OF THE WHOLE WITH SUBSTITUTE (S-1) `referral-committee` - **2023-06-28** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage` - **2023-06-28** SUBSTITUTE (S-1) CONCURRED IN - **2023-06-28** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1) - **2023-06-28** RULES SUSPENDED - **2023-06-28** PLACED ON IMMEDIATE PASSAGE - **2023-06-28** PASSED ROLL CALL # 422 YEAS 37 NAYS 0 EXCUSED 1 NOT VOTING 0 `passage` - **2023-06-28** received on 06/28/2023 `introduction` - **2023-06-28** read a first time `reading-1` - **2023-06-28** referred to Committee on Insurance and Financial Services `referral-committee` - **2023-07-18** per Rule 41 referred to Committee on Military, Veterans and Homeland Security - **2023-09-19** reported with recommendation without amendment `committee-passage` - **2023-09-19** referred to second reading - **2023-09-27** read a second time `reading-2` - **2023-09-27** placed on third reading - **2023-09-28** read a third time `reading-3` - **2023-09-28** passed; given immediate effect Roll Call # 327 Yeas 103 Nays 5 Excused 0 Not Voting 2 `passage` - **2023-09-28** inserted full title - **2023-09-28** returned to Senate - **2023-10-03** GIVEN IMMEDIATE EFFECT - **2023-10-03** FULL TITLE AGREED TO - **2023-10-03** ORDERED ENROLLED - **2023-10-11** PRESENTED TO GOVERNOR 10/10/2023 09:22 AM `executive-receipt` - **2023-10-24** APPROVED BY GOVERNOR 10/19/2023 09:46 AM `executive-signature` - **2023-10-24** FILED WITH SECRETARY OF STATE 10/19/2023 11:32 AM - **2023-10-24** ASSIGNED PA 0152'23 WITH IMMEDIATE EFFECT ## Source OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f84ee8fb-1a09-4706-a5db-dc9996d5901f`. Confidence: reported (aggregated from official Michigan legislature records).