Property tax: payment and collection; effect of a postmark date when determining date property taxes are paid; clarify. Amends sec. 44b of 1893 PA 206 (MCL 211.44b).

This bill clarifies how property tax payments are officially recorded in Michigan by allowing a postmark date to count as the payment date. It directly affects property owners who mail their payments, ensuring that the date stamped by the postal service or a common carrier is used instead of the date the tax office physically receives the check. However, the law includes a safety rule stating that a payment cannot be considered received until at least seven calendar days before the actual receipt date, preventing last-minute mail from being accepted early. The provision applies to current and overdue property taxes, as well as any related penalties, interest, or fees, but it does not apply to payments made before a property sale.