Property tax: exemptions; property tax exemption from certain millages levied under the district library establishment act if the property's owner has no children attending public schools in this state; provide for. Amends sec. 13 of 1989 PA 24 (MCL 397.183). TIE BAR WITH: HB 5376'25, HB 5377'25, HB 5378'25

HB 5379 creates a property tax exemption for homeowners without children attending Michigan public schools or receiving publicly funded educational services. Starting December 31, 2026, these property owners will be exempt from the portion of library millages (tax rates) levied by districts that include school districts, specifically the part exceeding 2 mills. This change applies to taxes under the District Library Establishment Act and aligns with existing exemptions in the General Property Tax Act. The bill affects residential property owners who do not have school-age children enrolled in Michigan public education.