Michigan 2025-2026 Regular Session

Michigan House Bill HB4079

Introduced
2/12/25  
Refer
2/12/25  

Caption

Property tax: special assessments; income eligibility cap for special assessment deferment program; modify. Amends secs. 3 & 4 of 1976 PA 225 (MCL 211.763 & 211.764). TIE BAR WITH: HB 4080'25

Impact

The proposed changes are likely to have a significant impact on how special assessments are managed and applied statewide. By modifying the income eligibility cap for deferment and making adjustments linked to the consumer price index, the bill aims to keep pace with economic conditions, thereby ensuring more residents can qualify for financial relief. This could potentially reduce instances of property tax delinquency among seniors and disabled individuals who may struggle to meet their financial obligations due to fixed incomes or other constraints.

Summary

House Bill 4079 aims to amend the existing 1976 PA 225 concerning the deferment of special assessments on homestead properties. The bill particularly focuses on eligibility criteria for individuals who can defer these special assessments. Individuals aged 65 or older or those who are totally and permanently disabled are eligible for this deferment if they have been the sole owners of their homestead for at least five years and meet certain income thresholds. The bill intends to ease the financial burden on vulnerable populations by enabling deferment under specified conditions.

Contention

Notably, the bill's adjustments raise some points of contention. One concern includes the fairness in adjusting the income eligibility caps, as increases over time must consider varying inflation rates that might disproportionately affect lower-income residents. Critics of the bill may argue that while it aids seniors and disabled homeowners, it could unintentionally benefit wealthier individuals who might not need assistance. Validating the income parameters and ensuring that those truly in need receive support will be essential for the bill’s integrity and acceptance.

Companion Bills

MI HB4080

Same As Property 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

Similar Bills

MI HB5419

Property tax: special assessments; income eligibility cap for special assessment deferment program; modify. Amends secs. 3 & 4 of 1976 PA 225 (MCL 211.763 & 211.764).

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