HB 5225 modifies Michigan's property tax deferment program for summer property taxes, primarily affecting eligible homeowners aged 62+ or with specific disabilities (like blindness or veterans' status) and agricultural property owners. It updates income thresholds for deferment eligibility - current limits cap household income at $60,000 (adjusted annually for inflation after 2026) - and requires agricultural owners to meet gross receipts criteria. The bill mandates local treasurers to publish deferment notices, provide form assistance, and include deferred tax amounts in December tax statements, with payments due by February 15 without penalties. It also clarifies that agricultural deferment eligibility requires prior qualification before forming business entities like LLCs.
This bill designates a specific 2.5-mile segment of M-150 in Oakland County (from Tienken Road south to M-59) as the "William S. Broomfield Memorial Highway." It directly affects highway signage and official state records for this location. The bill amends Michigan's memorial highway law to add this specific naming, honoring William S. Broomfield. As a procedural naming bill, it does not change transportation policy or funding.
SB 188 amends state law to modify the conveyance of specific state-owned property in Roscommon and Crawford Counties. It requires that the property be used exclusively for residential cottages benefiting ex-service personnel, their spouses, direct family members (including parents, siblings, and descendants), and their immediate family. The Camp Curnalia cottage owners association must enforce these eligibility rules and cannot change its bylaws to weaken them. If the property is used improperly or rules are violated, the state can repossess it, and the association must ensure compliance through enforcement actions.
HB 4057 amends Michigan's individual income tax code to adjust how certain deductions are calculated for taxpayers. It specifically modifies Section 30 of the Income Tax Act, affecting Michigan residents who claim deductions for retirement benefits (including Michigan National Guard pensions), education trust payments, and other income adjustments. Key provisions clarify that taxpayers can deduct payments made under Michigan's advance tuition payment contracts for higher education, with specific limits ($42,240 single/$84,480 joint) and annual inflation adjustments. The bill does not create a new child care savings account deduction (that appears related to HB 4056), but refines existing education and retirement-related tax rules. This change directly impacts individual taxpayers using these specific deduction categories when filing Michigan state taxes.
SB 196 modifies Michigan's property tax exemption for disabled veterans and their surviving spouses. It expands the existing homestead exemption to include surviving spouses of disabled veterans who were eligible before death, as long as they don't remarry. The bill requires applicants to submit a form to their local assessor by December 31 each year (with specific VA documentation proving disability status) and clarifies that exemptions apply to all property taxes for the year, with proration rules if the property isn't used as a homestead all year. This directly affects disabled veterans (defined as those with 100% VA disability rating, specially adapted housing assistance, or individual unemployability) and their surviving spouses owning qualifying homestead property.
Senate Bill 237 creates the Michigan Army National Guard and Air National Guard Apprenticeship Program. This program will assist members of these units in applying their military training and experience toward earning a registered apprenticeship certificate from the United States Department of Labor. The Department of Military and Veterans Affairs will establish and operate the program as a no-cost benefit, coordinating with other state agencies to align military occupational specialties with civilian apprenticeship standards. Eligible members can participate if their military training is compatible with a registered apprenticeship, with on-the-job learning occurring during duty hours.
SB 239, also known as the "Vietnam veteran era bonus extension act," proposes to create a new program providing financial bonus payments to eligible veterans and their beneficiaries. This bill directly affects individuals who served honorably in the U.S. Armed Forces between September 1, 1973, and May 7, 1975, and met specific Michigan residency requirements. Under the bill, "combat veterans" during this period would receive a $600 bonus, while other eligible veterans would receive $15 per month of service, up to a maximum of $450. The bill establishes a "Vietnam veteran era bonus extension fund" to manage these payments and outlines the application process through the Department of Military and Veterans Affairs.
House Resolution 70 declares April 2025 as Gold Star Spouses Month in the state of Michigan. This resolution officially recognizes and honors the surviving husbands and wives of U.S. Armed Forces members who lost their lives in service to the nation.
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.
House Bill 4444 amends Michigan's general property tax act to modify property tax exemptions for homesteads owned by disabled veterans and their surviving spouses. The bill outlines the application process for these exemptions and specifies that those granted on or after January 1, 2025, will remain in effect without requiring reapplication. It also introduces methods for prorating the exemption if the property is not used as a homestead for the entire tax year. Additionally, the bill clarifies that properties exempt under this section will be subject to a specific disabled veteran's homestead tax, which will also be prorated accordingly.
