Budget & Taxes (Property Tax)

in committee · Michigan · House Sep 1, 2026

HB 6277: Property tax: assessments; correction of errors in certain property valuations and in processing certain exemption applications; provide for. Amends secs. 27a & 53b of 1893 PA 206 (MCL 211.27a & 211.53b).

Michigan House Bill 6277 amends the General Property Tax Act to streamline the correction of errors in property valuations and the processing of exemption applications. The bill allows local boards of review to immediately correct taxable values when an assessor determines that a transfer of ownership did not actually occur, bypassing previous limitations on how many years back corrections could be made. It also expands the definition of "qualified error" to include specific mistakes in processing personal property and veterans' exemptions, ensuring taxpayers receive rebates or bill adjustments for these verified errors.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill corrects property tax valuation errors and streamlines exemption processing, ensuring accurate fiscal management and preventing over-taxation.75% confidence

Sub-Topics Property Tax

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in committee · Michigan · Senate Jun 18, 2026

SB 1044: Individual income tax: property tax credit; definition of homestead; modify. Amends sec. 508 of 1967 PA 281 (MCL 206.508).

This bill modifies the definition of a homestead and adjusts how property tax credits are calculated for Michigan residents. It clarifies that unoccupied property leased to others is excluded from homestead status and sets specific acreage limits for agricultural land based on how long a claimant has lived there. Additionally, the legislation updates the rules for determining household resources by excluding certain business, rental, and operating losses from income calculations. These changes directly affect homeowners and renters who rely on property tax credits and aim to refine the criteria used to determine eligibility.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill modifies property tax credit rules to exclude unoccupied leased property and adjust acreage limits, effectively broadening eligibility and providing tax relief to qualifying residents.85% confidence

Sub-Topics Income Tax Property Tax Tax Credits

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in committee · Michigan · Senate Jun 18, 2026

SB 1045: Individual income tax: property tax credit; owner and eligibility of a homestead placed in certain trusts; clarify. Amends sec. 510 of 1967 PA 281 (MCL 206.510).

SB 1045 clarifies the definition of "owner" for Michigan's homestead property tax credit by explicitly including individuals who place their primary residence into a revocable trust or a qualified personal residence trust. This change ensures that people using these specific types of trusts to hold their homes can still qualify for the tax credit, which is designed to help offset property taxes for homeowners. The bill amends the state's income tax act to update this eligibility rule without altering other parts of the tax code or the credit amount itself.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies eligibility for the homestead property tax credit, ensuring homeowners using trusts receive tax relief and protecting state revenue stability.90% confidence ✓ HousingSupports HousingBill clarifies eligibility for property tax credits, protecting homeowners' financial benefits and supporting housing stability.85% confidence

Sub-Topics Income Tax Property Tax Tax Credits Property Taxes

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in committee · Michigan · House Jun 11, 2026

HB 6067: Property tax: classification; classification of property as agricultural real property when agritourism activities are offered on the property; provide for in some circumstances. Amends sec. 34c of 1893 PA 206 (MCL 211.34c).

This bill modifies Michigan's property tax laws to ensure that farms offering agritourism activities or direct marketing retain their lower agricultural tax classification. It defines agritourism as public events like tours, festivals, and weddings held on the farm, while direct marketing includes selling products directly to consumers at roadside stands or farm stores. The legislation clarifies that engaging in these activities will not cause a property to lose its special tax status, shifting the burden of proof to the state department if a challenge is raised. Additionally, the bill specifies that certain buildings used for these activities, such as on-farm stores or event spaces, count as agricultural outbuildings for tax purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill protects lower agricultural tax classifications for agritourism farms, providing tax relief and preserving fiscal benefits for these properties.90% confidence

Sub-Topics Property Tax Tags Agriculture

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in committee · Michigan · House May 21, 2026

HB 6004: Cities: financing; act regarding prohibited taxes by cities and villages; repeal. Repeals 1964 PA 243 (MCL 141.91).

This bill seeks to repeal a 1964 law that prevented cities and villages in Michigan from imposing taxes other than standard property taxes. By removing this restriction, the legislation would allow local municipalities to explore alternative revenue sources beyond ad valorem property taxes. The change directly affects city and village governments, granting them the legal authority to levy different types of taxes if they choose to do so.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill removes restrictions on local taxes, enabling cities to generate alternative revenue and strengthen municipal budgets.90% confidence

Sub-Topics Property Tax Tags Local Government

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in committee · Michigan · House May 21, 2026

HB 6003: Property tax: other; surcharge for certain properties; provide for. Creates new act. TIE BAR WITH: HB 5996'26, HB 5997'26, HB 5998'26, HB 5999'26, HB 6000'26, HB 6001'26

This bill creates a new annual surcharge on high-value second homes in Michigan that are not the owner's primary residence and have a true cash value of at least $1 million. The surcharge rates range from 2% to 5% depending on the property's value, with the Department of Treasury responsible for collecting and administering the fees. All money collected from the surcharge will be placed in a special fund to reimburse schools and local governments for revenue lost due to recent property tax exemptions and other tax credits.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes a surcharge on high-value second homes to reimburse schools and local governments, closing a loophole and increasing revenue for public services.95% confidence ✓ HousingSupports HousingBill imposes surcharge on high-value second homes to fund school and local government revenue, indirectly supporting affordable housing by reducing pressure on primary residence markets.85% confidence

Sub-Topics Fees & Licensing Property Tax Property Taxes

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in committee · Michigan · House Apr 23, 2026

HJR T: Property tax: assessments; uncapping of taxable value for certain transfers of property owned and used as a principal residence; eliminate. Amends sec. 3, art. IX of the state constitution. TIE BAR WITH: HJR T'26

This bill proposes an amendment to the Michigan state constitution to permanently extend a property tax relief measure for homeowners who sell their primary residences. Currently, selling a home triggers a full reassessment of its value, which often leads to a significant spike in property taxes for the new owner; this change would allow the new owner to keep the lower taxable value established under the existing cap rules. The relief applies only to homes that are continuously owned and used as a principal residence, meaning the tax advantage ends if the property is sold for investment purposes or converted to a non-residential use. By removing the automatic reset of taxable value upon transfer, the bill aims to reduce the financial burden on families moving between primary homes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax relief for homeowners, reducing tax burdens and protecting fiscal stability for residents.90% confidence ✓ HousingSupports HousingBill protects homeowners by preventing property tax spikes upon sale, ensuring housing affordability and stability.90% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Michigan · House Apr 23, 2026

HB 5866: Taxation: other; HOPE zone exemption; provide for. Amends sec. 28 of 1941 PA 122 (MCL 205.28). TIE BAR WITH: HB 5852'26

This bill amends Michigan's tax collection laws to clarify how the state treasurer can request information from other government agencies and to limit the ability of tax officials to reduce outstanding tax debts. It specifically prohibits the state from compromising or reducing the principal amount of taxes owed, though it still allows for the negotiation of interest and penalties. The legislation also outlines strict rules regarding when tax officials can share taxpayer data with other departments or outside entities, including specific exceptions for HOPE zone programs. By tightening these confidentiality and collection procedures, the bill aims to standardize how the state enforces tax obligations and manages sensitive financial records.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens tax collection integrity by preventing unauthorized debt reductions, ensuring full principal recovery while allowing interest negotiation.85% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Michigan · House May 13, 2026

HB 5945: Property tax: classification; definition of qualified agricultural property; modify. Amends sec. 7dd of 1893 PA 206 (MCL 211.7dd). TIE BAR WITH: HB 5696'26

HB 5945 amends Michigan's property tax law to clarify definitions of 'owner,' 'principal residence,' and 'qualified agricultural property.' The bill updates who qualifies as an owner to include various individuals and entities, such as those in trusts or cooperative housing corporations. It also refines the definition of a principal residence to account for specific situations like military deployment and partial rentals, while ensuring unoccupied land remains classified as agricultural if more than half the acreage is used for farming. Additionally, the legislation protects agricultural property from losing its classification if owners implement wildlife risk mitigation plans, provided the land is not used for commercial or industrial purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies property tax definitions to ensure fair classification of agricultural property and principal residences, promoting fiscal equity and preventing misclassification that could lead to excessive taxation.75% confidence

Sub-Topics Property Tax

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in committee · Michigan · House Apr 28, 2026

HB 5885: Property tax: exemptions; when to deny a disabled veteran’s exemption; clarify. Amends secs. 7b & 7c of 1893 PA 206 (MCL 211.7b & 211.7c)

This bill amends Michigan's property tax laws to clarify how disabled veterans and their surviving spouses qualify for tax exemptions on their homes. It establishes specific criteria for eligibility based on U.S. Department of Veterans Affairs ratings and outlines a streamlined process where exemptions granted after January 1, 2025, remain in effect without needing annual reapplication. The legislation also introduces an audit program to verify eligibility every three years and defines clear rules for prorating tax exemptions when property ownership changes during the year.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies and streamlines property tax exemptions for disabled veterans, providing tax relief and reducing administrative burdens for a specific group.85% confidence ✓ VeteransSupports VeteransBill clarifies and streamlines property tax exemptions for disabled veterans, expanding benefits and reducing administrative burdens.90% confidence

Sub-Topics Audits & Accountability Property Tax Veteran Benefits Veteran Healthcare Veteran Housing

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