Bill > HB5378

This bill proposes to amend the State Education Tax Act by creating a new property tax exemption for property owners who do not have children attending public schools in Michigan. Specifically, beginning December 31, 2026, real or personal property would be exempt from the state education tax if the owner has no dependents utilizing public schools or receiving publicly funded educational services on a full- or part-time basis. The state education tax is currently levied at 6 mills (a mill is $1 of tax for every $1,000 of assessed property value) on most properties not otherwise exempt, with some historical variations. The bill also updates some technical language referring to the General Property Tax Act, modernizing its citation. Importantly, this bill will only take effect if three companion House Bills (5376, 5377, and 5379) are also enacted into law, which suggests it is part of a larger legislative package related to property taxation and education funding.