HOUSE BILL NO. 5133
October 12, 2023, Introduced by Reps. DeSana and Smit and referred to the Committee on Tax
Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
(MCL 211.1 to 211.155) by adding section 7yy.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 7yy. For taxes levied after December 31, 2023, property
2 owned and occupied as a principal residence by a senior citizen is
3 exempt from the collection of taxes under this act. Property owned
4 and occupied as a principal residence by a senior citizen exempt
5 under this section is subject to the specific tax levied under the
6 senior citizens principal residence specific tax act. As used in
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1 this section, "principal residence" and "senior citizen" mean those
2 terms as defined in the senior citizens principal residence
3 specific tax act.
4 Enacting section 1. This amendatory act does not take effect
5 unless Senate Bill No.____ or House Bill No. 5134 (request no.
6 03249'23) of the 102nd Legislature is enacted into law.
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Statutes affected:
House Introduced Bill: 211.1, 211.155