Property tax: other; reduction in property tax for in-home child care providers; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7yy.

HB 4801 would exempt property used as a principal residence by licensed in-home childcare providers (family or group child care homes) from Michigan property taxes starting in 2026. To qualify, owners must file an application with their local tax office, proving the property is their primary home and hosts licensed childcare under Michigan law. The exemption applies only to properties where a household member operates a childcare business meeting specific licensing requirements. This change directly affects homeowners running licensed childcare services in their homes, reducing their property tax burden after 2025.