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Bill > HB4080
MI HB4080
MI HB4080Property tax: special assessments; special assessment deferment program; reinstate. Amends secs. 1 & 2 of 1976 PA 225 (MCL 211.761 & 211.762). TIE BAR WITH: HB 4079'25
summary
Introduced
02/12/2025
02/12/2025
In Committee
02/24/2026
02/24/2026
Crossed Over
02/19/2026
02/19/2026
Passed
Dead
Introduced Session
103rd Legislature
Bill Summary
A bill to amend 1976 PA 225, entitled"An act to defer the collection of special assessments on homestead properties; to provide for conditions of eligibility for such a deferment; to prescribe the powers and duties of the department of treasury, local assessing officers, and local collecting officers; to provide for the advancement of moneys by the state to indemnify special assessment districts for losses from deferment of collections; to provide for the advancement of money by the state to an owner for the repayment of loans used by the owner to pay special assessments; to provide for the collection of deferred special assessments and interest thereon, and the disposition of these collections; to make an appropriation; and to prescribe penalties,"by amending sections 1 and 2 (MCL 211.761 and 211.762), section 2 as amended by 2020 PA 331.
AI Summary
This bill reinstates and modifies a program that allows for the deferment of special assessments on homestead properties, which are taxes levied on properties that directly benefit from specific public improvements like sidewalks, sewers, or street paving. The bill clarifies definitions, including what constitutes a "homestead" and an "owner," and expands the types of special assessments that can be deferred to include dam construction or reconstruction. Importantly, it allows for the deferment of special assessments assessed before October 1, 2020, and again on or after October 1, 2022, effectively bridging a gap in coverage. The bill also updates provisions regarding joint ownership by married couples, allowing deferment to continue for a surviving spouse without remarriage, and introduces new rules for partial payments of deferred assessments, including minimum payment amounts and frequency. Interest continues to accrue on unpaid balances, and the deferment terminates upon the sale or transfer of the homestead, at which point the full deferred amount plus interest becomes immediately due.
Committee Categories
Budget and Finance
Sponsors (8)
Mike Hoadley (R)*,
Joey Andrews (D),
Timmy Beson (R),
Matthew Bierlein (R),
Jay DeBoyer (R),
Gina Johnsen (R),
Tom Kunse (R),
Bill Schuette (R),
Last Action
Referred To Committee On Finance, Insurance, And Consumer Protection (on 02/24/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.mi.gov/Bills/Bill?ObjectName=2025-HB-4080 |
| BillText | https://legislature.mi.gov/documents/2025-2026/billengrossed/House/htm/2025-HEBH-4080.htm |
| Fiscal Note/Analysis - House: Summary as Reported from Committee | https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4079-2Q40WXF8.pdf |
| Fiscal Note/Analysis - House: Summary of H-1 Substitutes | https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4079-1RX06VS4.pdf |
| Fiscal Note/Analysis - House: Summary as Introduced | https://legislature.mi.gov/documents/2025-2026/billanalysis/House/pdf/2025-HLA-4079-Z9T0FM1G.pdf |
| BillText | https://legislature.mi.gov/documents/2025-2026/billintroduced/House/htm/2025-HIB-4080.htm |
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