Property tax: exemptions; property tax exemption from the state education tax if the property's owner has no children attending public schools in this state; provide for. Amends secs. 2 & 3 of 1993 PA 331 (MCL 211.902 & 211.903). TIE BAR WITH: HB 5376'25, HB 5377'25, HB 5379'25

HB 5378 would create a new property tax exemption from the state education tax for homeowners who have no children attending public schools in Michigan. Specifically, starting December 31, 2026, property owners without dependents enrolled in Michigan public schools (full- or part-time) would qualify for this exemption. The bill amends Michigan's State Education Tax Act to add this provision, which is contingent on three related bills (HB 5376, HB 5377, and HB 5379) also becoming law. The exemption applies to property tax levied under the State Education Tax Act, directly affecting homeowners without school-aged children in public schools.