Property tax: tax tribunal; methods for tax tribunal to hold hearings; expand to include electronically. Amends secs. 26 & 34 of 1973 PA 186 (MCL 205.726 & 205.734). TIE BAR WITH: HB 4099'25

Michigan House Bill 4098, enacted as Public Act 53 of 2025, allows the Michigan Tax Tribunal to conduct hearings electronically, such as via video conferencing. This change aims to make the hearing process more accessible and efficient for taxpayers and the tribunal. The bill is linked to House Bill 4099, which ensures that these electronic hearings comply with the Open Meetings Act.

Supporters of HB 4098 highlight its potential to modernize the Tax Tribunal's operations by incorporating electronic hearings. This modernization is expected to improve accessibility for taxpayers, reduce costs associated with in-person hearings, and expedite the resolution of tax disputes. The bill's passage reflects a bipartisan effort to leverage technology for more efficient government services.

Critics of HB 4098 express concerns about the potential challenges of electronic hearings, such as technical issues that could disrupt proceedings and the possibility of reduced personal interaction, which might affect the quality of hearings. There are also worries about ensuring that all participants have equal access to the necessary technology, which could disadvantage those without reliable internet or appropriate devices.