Property owners would owe taxes personally instead of through property liens

Property owners would be personally and jointly responsible for covered property taxes instead of having those taxes attach as a state lien. This applies to taxes on real property for tax lien dates beginning on or after the bill’s effective date. Delinquent taxes could be certified to the attorney general. After a judgment for delinquent taxes, the county treasurer, prosecutor, or attorney general could seek garnishment of the owner’s wages. The treasurer would abate delinquent taxes on property owned on the tax lien date by a person age 65 or older or by a veteran who qualifies for a pension with aid and attendance. The rules would apply to real-property taxes for tax lien dates beginning on or after the bill’s effective date.

Manufactured and mobile home owners would be personally and jointly responsible for covered home taxes instead of having those taxes attach as a state lien on the home. This applies to manufactured-home taxes for the second tax lien date beginning on or after the bill’s effective date and later tax lien dates. Delinquent taxes could be certified to the attorney general. After a judgment for delinquent taxes, the county treasurer, prosecutor, or attorney general could seek garnishment of the owner’s wages. The treasurer would abate delinquent taxes on a home owned on the tax lien date by a person age 65 or older or by a veteran who qualifies for a pension with aid and attendance. The personal-liability and abatement rules would begin with the second manufactured-home tax lien date on or after the bill’s effective date and continue afterward.