Property tax: exemptions; property tax exemption for principal residence of certain senior citizens; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7yy.
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Overview
This bill creates a property tax exemption for the principal residences of senior citizens in Michigan. Beginning December 31, 2025, individuals aged 70 or older who own and occupy their homes as their primary residence will be exempt from property taxes. To qualify, applicants must file a claim with their local assessing unit, providing supporting documentation. The exemption continues as long as the senior citizen remains the owner and occupant of the property.
Key provisions
- Creates a property tax exemption for the principal residence of senior citizens.
- Exemption applies to taxes levied after December 31, 2025.
- Individuals must be 70 years of age or older to qualify.
- Applicants must own and occupy the property as their principal residence.
- A claim with supporting documentation must be filed with the local assessing unit.
- The exemption continues as long as the individual remains the owner and occupant.
Who is affected
- Senior citizens
- Property owners
- Local assessing units
- Local governments
- Taxpayers
Notable changes
- Adds a new section (7yy) to the General Property Tax Act.
- Establishes a new exemption category for senior citizens.
- Requires a formal claim process for exemption eligibility.
Bill text
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Document of record
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- Senate Introduced Bill
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