Michigan 2023-2024 Regular Session

Michigan House Bill HB4778

Introduced
6/15/23  

Caption

Taxation: other; certain references in the real estate transfer tax act; make gender neutral. Amends sec. 5 of 1966 PA 134 (MCL 207.505). TIE BAR WITH: HJR F'23

Impact

The bill aims to reform the existing tax framework governing real estate transfers by eliminating gender-specific terms. The implications of this are significant as they reflect a broader effort to modernize legal language in legislation, making it more inclusive and consistent with contemporary societal norms. By implementing these changes, the bill not only updates the legal language but also attempts to streamline the understanding and execution of real estate transfers under state law.

Summary

House Bill 4778 is designed to amend the existing legislation on the taxation of written instruments that transfer real property interests, as established in 1966 PA 134. This amendment focuses on making the language of the law gender neutral and modifies section 5 (MCL 207.505) related to exemptions from this tax. The bill outlines specific instruments and transfers that are exempt from taxation, which includes instruments valued under $100, those related to contracts executed partially outside the state, and transfers governed by federal statutes or constitutional prohibitions.

Contention

While the bill seems straightforward in its intent to modernize language, there may be discussions around the implications for legal liabilities and interpretations of existing laws. Critics may raise points about the potential challenges this could bring in terms of increased administrative duties for the state in updating forms and legal documents to comply with the new language standards. Furthermore, certain stakeholders may express concerns over how this amendment could impact interpretations of real property law in cases that hinge on the specific language used in existing statutes.

Companion Bills

MI HJRF

Same As Civil rights: sexual orientation discrimination; certain references to marriage; make gender neutral. Amends sec. 1, art. X & repeals sec. 25, art. I of the state constitution.

Similar Bills

HI HB1628

Relating To Taxation.

HI SB2044

Relating To The Controlling Interest Transfer Tax.

MI HB4620

Taxation: other; certain references in the real estate transfer tax act; make gender neutral. Amends sec. 5 of 1966 PA 134 (MCL 207.505). TIE BAR WITH: HJR F'25

CA AB288

Revocable transfer on death deeds.

HI HB2416

Relating To Taxation.

NC S160

Transfer on Death Deeds

MD SB853

Maryland Real Property Transfer-on-Death (TOD) Act

MD HB1270

Maryland Real Property Transfer-on-Death (TOD) Act