Budget & Taxes (Property Tax)

passed both · Michigan · House Mar 20, 2025

HB 4014: Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

HB 4014 exempts certain family transfers of residential property from a rule that normally resets property taxes to current market value after a sale or transfer. It specifically applies when property is transferred to close family members (such as parents, children, or siblings) through trusts, wills, or inheritances, provided the property isn't used commercially afterward. To qualify, beneficiaries must provide proof of their relationship within 30 days, or face a $200 fine. The bill modifies Michigan’s property tax law to prevent "taxable value" adjustments that would otherwise increase annual property tax bills significantly for these transfers.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts family property transfers from tax reassessment, reducing tax burden for beneficiaries per bill's tax relief intent on property assessments.90% confidence

Sub-Topics Property Tax

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passed both · Michigan · House Feb 24, 2026

HB 4080: Property tax: special assessments; special assessment deferment program; reinstate. Amends secs. 1 & 2 of 1976 PA 225 (MCL 211.761 & 211.762). TIE BAR WITH: HB 4079'25

HB 4080 reinstates a program deferring property tax special assessments for eligible Michigan homestead owners. It applies to assessments due before October 1, 2020, or on/before October 1, 2022, for primary residences owned by qualifying individuals (including those who are totally and permanently disabled). The bill allows owners to defer payments until death, sale, or transfer of the property, with up to four annual partial payments (minimum $500 or 5% of the balance) and interest accruing on unpaid amounts. Full payment becomes due upon sale, transfer, or death, and the bill requires the state to notify owners of these terms. This amendment to Michigan’s 1976 property tax law (MCL 211.761-762) is contingent on HB 4079 passing.

Topics ✓ Budget & TaxesSupports Budget & TaxesReinstates property tax deferral for eligible homeowners, providing tax relief for lower-income residents and promoting fiscal responsibility through deferred payments.95% confidence ✓ HousingSupports HousingReinstates property tax deferment for homestead owners (including disabled residents), preventing displacement and reducing financial burden on vulnerable homeowners, directly supporting housing affordability.90% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Michigan · Senate Feb 27, 2025

SB 110: Property tax: exemptions; homestead property tax exemption for the surviving spouse of an emergency first responder killed in the line of duty; provide for. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

SB 110 adds a property tax exemption for the surviving spouse of an emergency first responder (police, firefighter, etc.) who died while on duty. It directly affects surviving spouses who own their primary residence (homestead) and do not remarry. The bill expands existing homestead tax exemptions - previously limited to disabled veterans and their spouses - to include this group, allowing them to avoid property taxes on their home indefinitely. To qualify, the spouse must apply annually by December 31, and the exemption applies to any homestead property they own, including property acquired after the first responder's death.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for surviving spouses of first responders, offering tax relief to eligible homeowners under Budget & Taxes policy.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Michigan · House Feb 26, 2025

HB 4111: Property tax: exemptions; personal property constituting certain hydrogen fuel pumps; exempt. Amends secs. 27 & 34d of 1893 PA 206 (MCL 211.27 & 211.34d) & adds sec. 9q. TIE BAR WITH: HB 4112'25

HB 4111 exempts certain hydrogen fuel pumps from Michigan property taxes after December 31, 2025. It directly affects businesses installing qualifying hydrogen fueling infrastructure, such as stations filling vehicles with hydrogen. The bill defines a "qualified hydrogen fuel pump" as equipment meeting H35 (35 MPa) or H70 (70 MPa) pressure standards for dispensing hydrogen into motor vehicles. This exemption applies to the pumps themselves (classified as personal property), not the land or buildings they occupy, and is added to Michigan’s property tax law under Section 9q. The change aims to support development of hydrogen fueling infrastructure by reducing operational costs for businesses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts hydrogen fuel pumps from property tax, providing tax relief for businesses investing in green infrastructure, directly advancing fiscal policy supporting clean energy adoption.95% confidence ✓ EnergySupports EnergyExempts hydrogen fuel pumps from property tax, directly incentivizing clean energy infrastructure adoption for hydrogen-powered vehicles per H35/H70 standards.95% confidence ✓ EnvironmentSupports EnvironmentExempts hydrogen fuel pumps from property tax, incentivizing clean energy infrastructure adoption to reduce emissions from transportation.85% confidence ✓ TransportationSupports TransportationExempts hydrogen fuel pumps from property tax to incentivize installation of sustainable fueling infrastructure, directly supporting clean transportation adoption and alternative fuel vehicle infrastructure development.95% confidence

Sub-Topics Property Tax

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in committee · Michigan · House Feb 26, 2025

HB 4121: Property tax: other; locally adopted cap on a local unit's own authority to levy a property tax millage; prohibit. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 34f.

HB 4121 prohibits local governments (counties, cities, townships, villages) from adopting property tax caps that automatically reduce tax rates when revenue hits a fixed dollar limit. It voids any existing local tax cap with this automatic reduction feature and requires local units to disregard such caps. The bill specifically targets caps imposed by local charter, ordinance, or policy - not state-mandated limits - making them unenforceable. This change ensures local tax revenue limits cannot trigger automatic rate cuts based solely on annual dollar amounts.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill removes automatic property tax reduction caps, preventing local revenue limitations and supporting stable tax collection for municipalities.92% confidence

Sub-Topics Property Tax Revenue

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in committee · Michigan · Senate Mar 20, 2025

SB 192: Property tax: exemptions; freeze of taxable value for primary residences of certain senior citizens; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7zz.

SB 192 creates a partial property tax exemption for Michigan homeowners aged 63+ who have lived in their primary residence as their main home for at least 10 years, or homeowners of any age who have lived there continuously for 30 years. It applies to households with total gross income under $40,000 annually. The exemption amount equals the current taxable value minus a "base amount" established in the year the homeowner first qualifies. This bill directly affects low-income senior homeowners meeting specific residency and income criteria, freezing their tax burden relative to a base year value.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides direct property tax relief for low-income senior homeowners ($40k income cap), aligning with tax relief for middle/lower income as per support indicators.95% confidence ✓ HousingSupports HousingProvides property tax exemption for low-income seniors, reducing housing costs and promoting stability for vulnerable homeowners in affordable housing context.95% confidence

Sub-Topics Property Tax Tax Incentives Homeownership Property Taxes

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in committee · Michigan · House Apr 23, 2025

HB 4379: Property tax: senior citizens; property tax exemption for certain senior citizens; provide for. Amends 1893 PA 206 (MCL 211.1. - 211.155) by adding sec. 7yy. TIE BAR WITH: HB 4372'25

House Bill 4379 proposes to amend the general property tax act to exempt principal residences owned and occupied by senior citizens from general property taxes. This exemption would apply to taxes levied after December 31, 2025. Instead of the general property tax, these properties would be subject to a specific tax under a separate "senior citizens principal residence specific tax act." The bill defines "principal residence" and "senior citizen" as those terms are established in that related specific tax act, and its enactment is dependent on House Bill 4372 also becoming law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts senior citizens' homes from general property tax, providing tax relief for fixed-income residents, aligning with support for tax relief measures in Budget & Taxes.90% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Michigan · House Apr 23, 2025

HB 4372: Taxation: specific tax; specific tax on certain property of senior citizens; provide for. Creates new act. TIE BAR WITH: HB 4379'25

House Bill 4372 proposes a new tax system for principal residences owned and occupied by senior citizens (age 65 and older) in Michigan, effective after December 31, 2025. It would exempt these properties from the existing general property taxes. In their place, the bill levies a new "senior citizens principal residence specific tax." This new tax would be calculated at 50% of the amount that would otherwise be assessed under the general property tax act. The bill's enactment is tied to the passage of House Bill 4379.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief to seniors by replacing general property tax with 50% specific tax, reducing their burden per tax relief indicator for lower-income groups.95% confidence

Sub-Topics Property Tax

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in committee · Michigan · House Apr 23, 2025

HB 4373: Property tax: exemptions; exemption from state education tax for certain residential property and certain agricultural property; provide for. Amends secs. 2 & 3 of 1993 PA 331 (MCL 211.902 & 211.903).

House Bill 4373 proposes to amend the State Education Tax Act by creating new property tax exemptions. Beginning in 2026, the bill would exempt residential real property from the state education tax. It would also exempt certain qualified agricultural property that includes a single-family dwelling, provided the owner actively uses the land for agriculture and has not claimed a principal residence exemption on other property. This change directly affects owners of qualifying residential and agricultural properties by removing their obligation to pay the state education tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemptions for residential and agricultural property owners, reducing state education tax burden and providing tax relief per support indicators.95% confidence ✗ EducationOpposes EducationBill exempts residential/agricultural property from state education tax, reducing dedicated funding for schools starting 2026.95% confidence

Sub-Topics Property Tax

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in committee · Michigan · House May 7, 2025

HB 4443: Taxation: specific tax; specific tax on certain homesteads of disabled veterans and their surviving spouses; provide for. Creates new act. TIE BAR WITH: HB 4444'25

House Bill 4443 establishes a new "disabled veteran's homestead specific tax" on properties currently exempt from general property taxes. Beginning January 1, 2026, this tax will apply to homesteads owned by disabled veterans or their surviving spouses. The tax amount is calculated based on what would have been owed in general property taxes, then discounted (reduced) according to the veteran's disability severity rating, potentially reducing the tax to zero for those with the highest disability ratings. Unpaid specific taxes are subject to the same forfeiture and foreclosure processes as delinquent general property taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax relief for disabled veterans via discounted homestead tax, reducing effective burden on qualifying properties while maintaining revenue neutrality for others.95% confidence ✓ VeteransSupports VeteransCreates tiered tax relief for disabled veterans' homesteads, reducing or eliminating taxes based on disability severity, advancing tax benefits for veterans.95% confidence

Sub-Topics Property Tax Veteran Employment Veteran Healthcare Veteran Housing

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