MI
Michigan House Bill HB4443

Michigan 2025-2026 Regular Session

Michigan House Bill HB4443

Introduced
5/6/25  

Caption

Taxation: specific tax; specific tax on certain homesteads of disabled veterans and their surviving spouses; provide for. Creates new act. TIE BAR WITH: HB 4444'25

Impact

HB4443 will amend existing tax code sections related to property tax exemptions by introducing a new tax category distinctly for disabled veterans. While the bill maintains the exemption for disabled veterans' homesteads from general ad valorem property taxes, it establishes a structured taxation approach that will allow local governments to collect specific taxes related to these exemptions. This shift suggests a more consistent method for assessing taxes while still acknowledging the unique circumstances surrounding disability, providing a balance between tax revenue needs and the support owed to veterans.

Summary

House Bill 4443, known as the 'Disabled Veteran's Homestead Specific Tax Act', aims to levy and collect a specific tax on the property of disabled veterans and their surviving spouses that would generally be exempt from general property taxes. The legislation intends to create a specific tax framework for certain properties classified as homesteads under existing laws, particularly benefiting those who served in the military and are now facing financial hardships due to their service-related disabilities. The bill outlines the process for determining the value of these properties and the corresponding tax liability that will be imposed starting January 1, 2026.

Contention

Discussion surrounding HB4443 has highlighted notable points of contention, particularly regarding the implications of taxing properties that are currently exempt due to a veteran's disability. Proponents argue that the bill helps ensure that local governments can sustain essential services by collecting taxes from properties that could otherwise evade taxation. However, opponents express concern that instituting a tax, albeit specific, undermines the relief that is intended for disabled veterans and their families. Critics fear that the new tax may lead to financial strain on veterans already facing challenges due to their disabilities.

Companion Bills

MI HB4444

Same As Property tax: exemptions; property tax exemption for disabled veterans; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b). TIE BAR WITH: HB 4443'25

Previously Filed As

MI HB5134

Taxation: specific tax; specific tax on certain property of senior citizens; provide for. Creates new act. TIE BAR WITH: HB 5133'23

MI HB4966

Taxation: specific tax; land value tax; provide for. Creates new act. TIE BAR WITH: HB 4967'23, HB 4968'23, HB 4969'23, HB 4970'23

MI HB4969

Taxation: specific tax; application of neighborhood enterprise zone tax to certain facilities; modify. Amends sec. 9 of 1992 PA 147 (MCL 207.779). TIE BAR WITH: HB 4966'23

MI HB4968

Taxation: specific tax; determination of eligible tax reverted property specific tax; modify. Amends sec. 5 of 2003 PA 260 (MCL 211.1025). TIE BAR WITH: HB 4966'23

MI SB0163

Property tax: exemptions; exemption for the surviving spouse of a disabled veteran; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

MI SB0176

Property tax: exemptions; filing requirements for disabled veteran exemption and provisions concerning eligibility of surviving spouses; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b). TIE BAR WITH: SB 0330'23

MI HB5055

Property tax: exemptions; exemption for the surviving spouse of a disabled veteran; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

MI HB5449

Property tax: exemptions; exemption for the surviving spouse of a disabled veteran; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

MI HB5162

Taxation: mobile homes; specific tax on certain owners and occupants of certain mobile homes; modify. Amends sec. 41 of 1959 PA 243 (MCL 125.1041). TIE BAR WITH: HB 5163'23

MI HB4894

Individual income tax: property tax credit; replacement of disabled veterans property tax exemption with a property tax credit for disabled veterans; provide for. Amends secs. 520, 522 & 524 of 1967 PA 281 (MCL 206.520 et seq.) & adds sec. 521. TIE BAR WITH: HB 4895'23

Similar Bills

IN HB1001

State budget.

MI HB4444

Property tax: exemptions; property tax exemption for disabled veterans; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b). TIE BAR WITH: HB 4443'25

TX HB2032

Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

TX SB1126

Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of such a veteran based on the disability rating of the veteran.

TX HB97

Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran if the residence homestead was donated to the disabled veteran by a charitable organization.

TX HB3002

Relating to the exemption from ad valorem taxation of part of the appraised value of the residence homestead of a partially disabled veteran or the surviving spouse of a partially disabled veteran based on the disability rating of the veteran.

TX HB2508

Relating to an exemption from ad valorem taxation of the residence homestead of the surviving spouse of a veteran who died as a result of a qualifying condition or disease.

ND HB1266

The property tax credit for disabled veterans; and to provide an effective date.