TO PROVIDE FOR CERTAIN PROPERTY TO BE EXEMPT FROM TAXATION; AND TO PROVIDE THAT CERTAIN MOTOR VEHICLES USED EXCLUSIVELY FOR PUBLIC CHARITY ARE EXEMPT FROM PERSONAL PROPERTY TAX.

HB 1691 (now Act 497) clarifies that motor vehicles used exclusively for public charity purposes are exempt from personal property tax. This affects charities that operate vehicles solely for public service, such as volunteer ambulance services or nonprofit transportation for vulnerable populations. The bill amends tax law to explicitly include these vehicles under existing property tax exemptions, requiring them to be "used exclusively for purposes of public charity." The law became effective April 8, 2025, after passing both legislative chambers.