Budget & Taxes (Property Tax)

in committee · Michigan · House Mar 11, 2026

HB 5696: Property tax: exemptions; personal property used in agriculture operations; exclude property used to cultivate marihuana. Amends sec. 9 of 1893 PA 206 (MCL 211.9).

This bill amends Michigan's property tax law to clarify that property used to cultivate marijuana is not eligible for the agricultural property tax exemption. It directly affects farmers and agricultural operations by explicitly removing cannabis cultivation from the list of activities that qualify for tax-exempt status under the agricultural operations provision. The legislation adds a specific exclusion clause to the existing definition of agricultural operations, ensuring that while traditional farming activities remain exempt, marijuana cultivation does not receive the same tax benefits. The bill does not create new exemptions or change tax rates, but rather clarifies which agricultural uses are excluded from tax relief.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts agricultural property tax exemptions by excluding marijuana cultivation, limiting tax relief benefits for certain agricultural operations.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Michigan · Senate Mar 12, 2026

SB 819: Property tax: assessments; inapplicability of pop-up to taxable value resulting from interspousal transfers of ownership interests in legal entities; clarify. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

This bill clarifies Michigan property tax rules by explicitly stating that the "pop-up" tax assessment does not apply when spouses transfer ownership interests in legal entities to one another. It amends the General Property Tax Act to ensure that such transfers between spouses do not trigger a full reassessment of property value, allowing the property to retain its previously established taxable value. The legislation also defines specific conditions under which transfers to trusts and distributions from trusts are exempt from immediate tax value increases, particularly for residential property transferred among close family members. Additionally, the bill clarifies procedures for correcting taxable value adjustments when ownership transfers are mistakenly not recorded, allowing local tax authorities to make corrections for the current year and up to three prior years.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies property tax rules to prevent unnecessary 'pop-up' assessments on interspousal transfers, providing tax relief and fiscal stability for property owners.85% confidence

Sub-Topics Property Tax

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in committee · Michigan · House Feb 26, 2026

HB 5572: Property tax: exemptions; exemption of real and personal property owned and occupied by a nonprofit corporation; modify. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).

HB 5572 modifies Michigan's property tax exemption rules to expand eligibility for certain nonprofits. It adds a new exemption for conservation organizations maintaining nature areas open to the public for activities like hiking and bird watching. The bill also clarifies that nonprofits providing healthcare services (such as nursing homes, skilled nursing facilities, or adult foster care) qualify for tax exemptions if they meet specific licensing requirements. This change directly affects nonprofit hospitals, educational institutions, conservation groups, and healthcare providers seeking property tax relief.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExpands property tax exemptions for nonprofits, reducing state tax revenue and weakening government fiscal resources.92% confidence ✓ EnvironmentSupports EnvironmentExpands tax exemptions for conservation nonprofits maintaining public nature areas (hiking/bird watching), directly advancing environmental conservation efforts.95% confidence ✓ HealthcareSupports HealthcareClarifies tax exemptions for healthcare nonprofits (nursing homes, adult foster care), reducing operational costs to support service provision.85% confidence

Sub-Topics Property Tax Tax Incentives Conservation Long-Term Care

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in committee · Michigan · House Feb 26, 2026

HB 5573: Property tax: other; definition of nonprofit charitable institution; provide for. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).

HB 5573 expands property tax exemptions for specific nonprofit organizations in Michigan. It adds new exemptions for conservation land held by qualified nonprofit groups (like nature preserves open for public recreation) and clarifies exemptions for nonprofit hospitals, skilled nursing facilities, and educational institutions. The bill specifies detailed requirements for organizations to qualify, such as perpetual land preservation for conservation groups and licensing for healthcare facilities. These changes directly affect qualifying nonprofits, conservation organizations, and healthcare providers by allowing them to exclude certain properties from local property taxes. The bill refines existing tax exemption rules without creating new tax rates or funding mechanisms.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemptions for nonprofits, providing targeted tax relief per bill's intent to reduce tax burden on qualifying organizations.92% confidence ✓ EnvironmentSupports EnvironmentExpands property tax exemptions for nonprofits managing conservation land requiring perpetual preservation, directly advancing environmental protection through tax incentives for land conservation.90% confidence

Sub-Topics Property Tax Tax Incentives Conservation

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in committee · Michigan · House Dec 17, 2025

HB 5379: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for homeowners without school-aged children, reducing their tax burden under library millages, aligning with tax relief for middle-income homeowners.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Michigan · House Dec 17, 2025

HB 5376: Property tax: exemptions; property tax exemption from certain school-related millages if the property's owner has no children attending public schools in this state; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7yy. TIE BAR WITH: HB 5377'25, HB 5378'25, HB 5379'25

HB 5376 would create a property tax exemption for Michigan homeowners without children enrolled in public schools or publicly funded educational services (K-12) in the state. Starting in 2027, eligible property owners would receive a phased reduction in school-related property taxes: 40% in 2027, increasing to 100% by 2031. To qualify, owners must provide proof (like a withdrawal letter or affidavit) that no dependents used public education, and the exemption excludes properties owned through private entities where the actual owner has school-aged children. The bill specifically targets school millages (taxes funding schools), not general property taxes, and requires local assessors to verify eligibility using state education data.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption reducing school-related millages for homeowners without public school children, providing direct tax relief.95% confidence ✗ EducationOpposes EducationBill reduces school funding by exempting homeowners without public school children from school-related property taxes, cutting revenue for schools.90% confidence

Sub-Topics Property Tax Tax Incentives K-12 Education

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in committee · Michigan · House Dec 17, 2025

HB 5378: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption from state education tax for homeowners without children in public schools, providing targeted tax relief.92% confidence ✗ EducationOpposes EducationBill creates property tax exemption from state education tax for homeowners without children in public schools, reducing education revenue. Defunding measure, so oppose.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Michigan · House Dec 18, 2025

HB 5398: Property tax: exemptions; general property tax act; reflect repeal of data center tax exemptions. Amends sec. 7ff of 1893 PA 206 (MCL 211.7ff). TIE BAR WITH: HB 5396'25, HB 5397'25

HB 5398 amends Michigan's General Property Tax Act to remove a tax exemption for data centers located in Renaissance Zones. Specifically, it eliminates the exemption previously available for "eligible data center property" in zones approved by the Michigan Strategic Fund in 2016 with at least $100 million in investment. This change directly affects data center operators in designated Renaissance Zones who previously qualified for reduced property taxes. The bill updates Section 7ff of the tax act to reflect this repeal, ensuring data centers no longer receive the tax break.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves tax exemption for data centers, closing a loophole to increase state revenue. Aligns with closing tax loopholes as a support indicator.95% confidence ✗ TechnologyOpposes TechnologyRemoves tax exemption for data centers, increasing operational costs and limiting financial incentives for tech infrastructure development.85% confidence

Sub-Topics Property Tax Tax Incentives

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signed · Michigan · Senate Jul 29, 2026

SB 721: Economic development: commercial redevelopment; commercial redevelopment act; modify. Amends secs. 9, 12a, 16 & 18 of 1978 PA 255 (MCL 207.659 et seq.).

SB 721 amends Michigan's Commercial Redevelopment Act to update property tax exemption rules for commercial facilities. It limits total exemption periods to 12 years (including extensions), requires local governments to document criteria for renewing exemptions, and extends the deadline for new exemptions from 2025 to 2035. The bill also allows the state treasurer to temporarily exclude up to half the education tax mills for qualifying facilities for up to 6 years to promote job growth, with a yearly cap of 45 such exclusions. Local governments must annually report on exemption impacts, including property values and job creation. This directly affects commercial businesses seeking tax benefits, local governments issuing exemptions, and state tax administration.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill allows temporary exclusion of education tax mills for commercial facilities, reducing state tax revenue to promote job growth, directly weakening tax collection.90% confidence

Sub-Topics Property Tax Tax Incentives Tags Economic Development

in committee · Michigan · House Apr 23, 2026

HB 5407: Property tax: exemptions; exemption for the surviving spouse of a disabled veteran; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

HB 5407 expands property tax exemptions for surviving spouses of disabled veterans in Michigan. It modifies existing law to include surviving spouses who receive dependency and indemnity compensation from the U.S. Department of Veterans Affairs (under 38 USC 1310-1318), in addition to those already covered. The exemption applies to homestead property owned by the surviving spouse without requiring reapplication after 2025, continuing as long as they don’t remarry. This directly affects eligible surviving spouses of veterans who died while receiving VA disability benefits.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemptions for veterans' spouses, providing tax relief and reducing taxable burden on eligible households.90% confidence ✓ VeteransSupports VeteransExpands property tax exemption for surviving spouses of disabled veterans by including VA dependency compensation recipients and eliminating reapplication after 2025, directly strengthening veterans' benefits.95% confidence

Sub-Topics Property Tax Veteran Benefits

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