Housing (Historic Preservation)

This bill amends Michigan's zoning enabling act to prevent local governments from completely banning short-term rentals if there is a demonstrated need for them in the area. It specifically prohibits municipalities from adopting or enforcing rules that would totally prohibit short-term rentals, unless no suitable location exists within the local unit or the use is unlawful. The legislation defines "short-term rental" by referencing the existing short-term rental act and ties its effectiveness to the passage of a companion bill.

This legislative resolution asks the U.S. Department of Housing and Urban Development and the Michigan State Housing Development Authority to boost funding for maintaining, repairing, and building new subsidized housing. It also requests that these agencies ensure public housing authorities strictly follow federal and state laws regarding health, safety, and living conditions. As a non-binding resolution, it does not change laws or allocate money but serves to formally urge these organizations to take specific actions.

SB 967 amends Michigan's income tax law to establish a new state low-income housing tax credit effective for tax years beginning on or after January 1, 2027. This credit is designed for project owners and equity investors who have been allocated funds to support affordable housing developments, allowing them to reduce their state tax liability by the amount of the credit. The bill includes specific rules for claiming the credit, such as requiring the attachment of an allocation form to tax returns, and mandates that the credit be claimed after other tax credits. Additionally, the legislation requires the state department to recapture a portion of the credit from taxpayers if the related federal tax credit is later disallowed or recaptured. If the credit amount exceeds a taxpayer's tax liability for the year, the unused portion can be carried forward for up to 10 years to offset future taxes.

HB 5806 creates a new state tax credit for individuals and businesses that invest in affordable housing projects in Michigan starting in 2027. The bill allows these investors to reduce their income tax by a specific amount tied to their share of the project, provided they receive approval from the State Housing Development Authority. It also establishes rules for how investors must report the credit, handle situations where federal tax credits are lost, and carry forward any unused credit for up to 10 years.

HB 5365, the "SFR Tax and Economics Act," imposes a surtax on large investors (entities owning 50+ single-family homes) for acquiring, selling, or holding properties. It requires certified entities (like community land trusts or MSHDA-approved groups) to implement 15-year affordability covenants limiting rent/sale prices to 30-80% of local median income. The bill affects large real estate investors and entities receiving state benefits related to single-family homes, mandating reporting and compliance. Proceeds from surtaxes fund affordable housing initiatives, while exemptions apply to qualifying "mission buyers" like public housing agencies.

HB 4548 amends Michigan's Elliott-Larsen Civil Rights Act to explicitly prohibit discrimination based on ethnicity, including antisemitism. It defines antisemitism as discriminatory conduct or communication motivated by hatred of Jews, covering specific acts like denying the Holocaust, accusing Jews of collective responsibility, or making dehumanizing stereotypes (as listed in sections i-xii of the bill). The law protects individuals in employment, housing, public accommodations, and education from such discrimination, while clarifying that criticism of Israel similar to criticism of other nations is not covered (exception xiii). This expands existing protections under the act to specifically address antisemitic discrimination without altering other protected categories like religion or race.

SB 633 eliminates Michigan's state historic preservation tax credit program, which previously allowed property owners to claim a 25% tax credit for qualified rehabilitation expenses on historic buildings. The bill directly affects developers and property owners who relied on this credit for restoring historic resources, removing their eligibility for tax benefits under this program. Key provisions include repealing sections of the Income Tax Act that governed the credit's application process, annual funding limits ($5 million total), and requirements for certification of historic rehabilitation projects. This change would end the state's financial incentive for historic preservation projects that currently qualify under this credit.