HOUSE BILL NO. 6257
December 05, 2024, Introduced by Rep. Martus and referred to the Committee on Transportation,
Mobility and Infrastructure.
A bill to amend 1949 PA 300, entitled
"Michigan vehicle code,"
by amending section 801 (MCL 257.801), as amended by 2023 PA 129.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 801. (1) The secretary of state shall collect the
2 following taxes at the time of registering a vehicle, which exempts
3 the vehicle from all other state and local taxation, except the
4 fees and taxes to be paid by certain carriers operating motor
5 vehicles and trailers under the motor carrier act, 1933 PA 254, MCL
6 475.1 to 479.42; the taxes imposed by the motor carrier fuel tax
7 act, 1980 PA 119, MCL 207.211 to 207.234; and except as otherwise
THS H07015'24
 2
1 provided by this act:
2 (a) For a motor vehicle, including a motor home, except as
3 otherwise provided by law, and a pickup truck or van that weighs
4 not more than 8,000 pounds, except as otherwise provided by law,
5 according to the following schedule of empty weights:
6 Empty weights Tax
7 0 to 3,000 pounds $ 29.00
8 3,001 to 3,500 pounds 32.00
9 3,501 to 4,000 pounds 37.00
10 4,001 to 4,500 pounds 43.00
11 4,501 to 5,000 pounds 47.00
12 5,001 to 5,500 pounds 52.00
13 5,501 to 6,000 pounds 57.00
14 6,001 to 6,500 pounds 62.00
15 6,501 to 7,000 pounds 67.00
16 7,001 to 7,500 pounds 71.00
17 7,501 to 8,000 pounds 77.00
18 8,001 to 8,500 pounds 81.00
19 8,501 to 9,000 pounds 86.00
20 9,001 to 9,500 pounds 91.00
21 9,501 to 10,000 pounds 95.00
22 over 10,000 pounds $ 0.90 per 100 pounds of empty
23 weight
24 On October 1, 1983 and October 1, 1984, the tax assessed under
25 this subdivision must be annually revised for the registrations
26 expiring on the appropriate October 1 or after that date by
27 multiplying the tax assessed in the preceding fiscal year times the
28 personal income of Michigan for the preceding calendar year divided
29
THS H07015'24
 3
1 by the personal income of Michigan for the calendar year that
2 preceded that calendar year. In performing the calculations under
3 this subdivision, the secretary of state shall use the spring
4 preliminary report of the United States Department of Commerce or
5 its successor agency. A passenger motor vehicle that has been
6 modified with a permanently installed wheelchair lift mechanism or
7 with permanently installed hand controls and that is owned by an
8 individual who uses a wheelchair or by an individual who transports
9 a member of the individual's household who uses a wheelchair and
10 for which registration plates are issued under section 803d must be
11 assessed at the rate of 50% of the tax provided for in this
12 subdivision. As used in this subdivision, "permanently installed
13 hand controls" means a permanently installed device designed to
14 replace the brake and gas pedals of a motor vehicle with hand
15 controls.
16 (b) For a trailer coach attached to a motor vehicle, the tax
17 must be assessed as provided in subdivision (l). A trailer coach not
18 under 1959 PA 243, MCL 125.1035 to 125.1043, and while located on
19 land otherwise assessable as real property under the general
20 property tax act, 1893 PA 206, MCL 211.1 to 211.155, if the trailer
21 coach is used as a place of habitation, and whether or not
22 permanently affixed to the soil, is not exempt from real property
23 taxes.
24 (c) For a road tractor, modified agricultural vehicle, truck,
25 or truck tractor owned by a farmer and used exclusively in
26 connection with a farming operation, including a farmer hauling
27 livestock or farm equipment for other farmers for remuneration in
28 kind or in labor, but not for money, or used for the transportation
29 of the farmer and the farmer's family, and not used for hire, 74
THS H07015'24
 4
1 cents per 100 pounds of empty weight of the road tractor, truck, or
2 truck tractor. If the road tractor, modified agricultural vehicle,
3 truck, or truck tractor owned by a farmer is also used for a
4 nonfarming operation, the farmer is subject to the highest
5 registration tax applicable to the nonfarm use of the vehicle but
6 is not subject to more than 1 tax rate under this act.
7 (d) For a road tractor, truck, or truck tractor owned by a
8 wood harvester and used exclusively in connection with the wood
9 harvesting operations or a truck used exclusively to haul milk from
10 the farm to the first point of delivery, 74 cents per 100 pounds of
11 empty weight of the road tractor, truck, or truck tractor. A
12 registration secured by payment of the tax prescribed in this
13 subdivision continues in full force and effect until the regular
14 expiration date of the registration. As used in this subdivision:
15 (i) "Wood harvester" includes the person or persons hauling and
16 transporting raw materials in the form produced at the harvest site
17 or hauling and transporting wood harvesting equipment. Wood
18 harvester does not include a person or persons whose primary
19 activity is tree-trimming or landscaping.
20 (ii) "Wood harvesting equipment" includes all of the following:
21 (A) A vehicle that directly harvests logs or timber,
22 including, but not limited to, a processor or a feller buncher.
23 (B) A vehicle that directly processes harvested logs or
24 timber, including, but not limited to, a slasher, delimber,
25 processor, chipper, or saw table.
26 (C) A vehicle that directly processes harvested logs or
27 timber, including, but not limited to, a forwarder, grapple
28 skidder, or cable skidder.
29 (D) A vehicle that directly loads harvested logs or timber,
THS H07015'24
 5
1 including, but not limited to, a knuckle-boom loader, front-end
2 loader, or forklift.
3 (E) A bulldozer or road grader being transported to a wood
4 harvesting site specifically to build or maintain harvest site
5 roads.
6 (iii) "Wood harvesting operations" does not include the
7 transportation of processed lumber, Christmas trees, or processed
8 firewood for a profit-making venture.
9 (e) For a hearse or ambulance used exclusively by a licensed
10 funeral director in the general conduct of the licensee's funeral
11 business, including a hearse or ambulance whose owner is engaged in
12 the business of leasing or renting the hearse or ambulance to
13 others, $1.17 per 100 pounds of the empty weight of the hearse or
14 ambulance.
15 (f) For a vehicle owned and operated by this state, a state
16 institution, a municipality, a privately incorporated, nonprofit
17 volunteer fire department, or a nonpublic, nonprofit college or
18 university, $5.00 per plate. A registration plate issued under this
19 subdivision expires on June 30 of the year in which new
20 registration plates are reissued for all vehicles by the secretary
21 of state.
22 (g) For a bus including a station wagon, carryall, or
23 similarly constructed vehicle owned and operated by a nonprofit
24 parents' transportation corporation used for school purposes,
25 parochial school or society, church Sunday school, or any other
26 grammar school, or by a nonprofit youth organization or nonprofit
27 rehabilitation facility; or a motor vehicle owned and operated by a
28 senior citizen center, $10.00, if the bus, station wagon, carryall,
29 or similarly constructed vehicle or motor vehicle is designated by
THS H07015'24
 6
1 proper signs showing the organization operating the vehicle.
2 (h) For a vehicle owned by a nonprofit organization and used
3 to transport equipment for providing dialysis treatment to children
4 at camp; for a vehicle owned by the Civil Air Patrol, as organized
5 under 36 USC 40301 to 40307, $10.00 per plate, if the vehicle is
6 designated by a proper sign that shows the Civil Air Patrol's name;
7 for a vehicle owned and operated by a nonprofit veterans center;
8 for a vehicle owned and operated by a nonprofit recycling center or
9 a federally recognized nonprofit conservation organization; for a
10 motor vehicle having a truck chassis and a locomotive or ship's
11 body that is owned by a nonprofit veterans organization and used
12 exclusively in parades and civic events; or for an emergency
13 support vehicle used exclusively for emergencies and owned and
14 operated by a federally recognized nonprofit charitable
15 organization; or for a vehicle owned and operated by a nonprofit
16 food pantry or nonprofit food bank, $10.00 per plate.
17 (i) For each truck owned and operated free of charge by a bona
18 fide ecclesiastical or charitable corporation, or Red Cross, Girl
19 Scout, or Boy Scout organization, 65 cents per 100 pounds of the
20 empty weight of the truck.
21 (j) For each truck, weighing 8,000 pounds or less, and not
22 used to tow a vehicle, for each privately owned truck used to tow a
23 trailer for recreational purposes only and not involved in a
24 profit-making venture, and for each vehicle designed and used to
25 tow a mobile home or a trailer coach, except as provided in
26 subdivision (b), $38.00 or an amount computed according to the
27 following schedule of empty weights, whichever is greater:
28 Empty weights Per 100
29 pounds
THS H07015'24
 7
1 0 to 2,500 pounds $ 1.40
2 2,501 to 4,000 pounds 1.76
3 4,001 to 6,000 pounds 2.20
4 6,001 to 8,000 pounds 2.72
5 8,001 to 10,000 pounds 3.25
6 10,001 to 15,000 pounds 3.77
7 15,001 pounds and over 4.39
8 If the tax required under subdivision (p) for a vehicle of the
9 same model year with the same list price as the vehicle for which
10 registration is sought under this subdivision is more than the tax
11 provided under the preceding provisions of this subdivision for an
12 identical vehicle, the tax required under this subdivision is not
13 less than the tax required under subdivision (p) for a vehicle of
14 the same model year with the same list price.
15 (k) For each truck weighing 8,000 pounds or less towing a
16 trailer or any other combination of vehicles and for each truck
17 weighing 8,001 pounds or more, road tractor, or truck tractor,
18 except as provided in subdivision (j), according to the following
19 schedule of elected gross weights:
20 Elected gross weight Tax
21 0 to 24,000 pounds $ 590.00
22 24,001 to 26,000 pounds 670.00
23 26,001 to 28,000 pounds 670.00
24 28,001 to 32,000 pounds 779.00
25 32,001 to 36,000 pounds 893.00
26 36,001 to 42,000 pounds 1,049.00
27 42,001 to 48,000 pounds 1,206.00
28 48,001 to 54,000 pounds 1,362.00
29 54,001 to 60,000 pounds 1,522.00
THS H07015'24
 8
1 60,001 to 66,000 pounds 1,678.00
2 66,001 to 72,000 pounds 1,835.00
3 72,001 to 80,000 pounds 1,992.00
4 80,001 to 90,000 pounds 2,152.00
5 90,001 to 100,000 pounds 2,403.00
6 100,001 to 115,000 pounds 2,668.00
7 115,001 to 130,000 pounds 2,938.00
8 130,001 to 145,000 pounds 3,204.00
9 145,001 to 160,000 pounds 3,473.00
10 over 160,000 pounds 3,741.00
11 For each commercial vehicle registered under this subdivision
12 or section 801g, $15.00 must be deposited in the truck safety fund
13 to be expended as provided in under section 25 of 1951 PA 51, MCL
14 247.675.
15 If a truck tractor or road tractor without trailer is leased
16 from an individual owner-operator, the lessee, whether an
17 individual, firm, or corporation, shall pay to the owner-operator
18 60% of the tax prescribed in this subdivision for the truck tractor
19 or road tractor at the rate of 1/12 for each month of the lease or
20 arrangement in addition to the compensation the owner-operator is
21 entitled to for the rental of the owner-operator's equipment.
22 (l) For each pole trailer, semitrailer, trailer coach, or
23 trailer, the tax must be assessed according to the following
24 schedule of empty weights:
25 Empty weights Tax
26 0 to 2,499 pounds $ 75.00
27 2,500 to 9,999 pounds 200.00
28 10,000 pounds and over 300.00
29 The registration plate issued under this subdivision expires
THS H07015'24
 9
1 only when the secretary of state reissues a new registration plate
2 for all trailers. Beginning October 1, 2005, if the secretary of
3 state reissues a new registration plate for all trailers, a person
4 who has once paid the tax as increased by 2003 PA 152 for a vehicle
5 under this subdivision is not required to pay the tax for that
6 vehicle a second time, but is required to pay only the cost of the
7 reissued plate at the rate provided in section 804(2) for a
8 standard plate. A registration plate issued under this subdivision
9 is nontransferable.
10 (m) For each commercial vehicle used for the transportation of
11 passengers for hire except for a vehicle for which a payment is
12 made under 1960 PA 2, MCL 257.971 to 257.972, according to the
13 following schedule of empty weights:
14 Empty weights Per 100
15 pounds
16 0 to 4,000 pounds $ 1.76
17 4,001 to 6,000 pounds 2.20
18 6,001 to 10,000 pounds 2.72
19 10,001 pounds and over 3.25
20 (n) For each motorcycle, as follows:
21 (i) Until February 18, 2019 $ 23.00
22 (ii) Beginning February 19, 2019 $ 25.00
23 On October 1, 1983, and October 1, 1984, the tax assessed
24 under this subdivision must be annually revised for the
25 registrations expiring on the appropriate October 1 or after that
26 date by multiplying the tax assessed in the preceding fiscal year
27 times the personal income of Michigan this state for the preceding
28 calendar year divided by the personal income of Michigan this state
29 for the calendar year that preceded that calendar year. In
THS H07015'24
 10
1 performing the calculations under this subdivision, the secretary
2 of state shall use the spring preliminary report of the United
3 States Department of Commerce or its successor agency.
4 Beginning January 1, 1984, the registration tax for each
5 motorcycle is increased by $3.00. The $3.00 increase is not part of
6 the tax assessed under this subdivision for the purpose of the
7 annual October 1 revisions but is in addition to the tax assessed
8 as a result of the annual October 1 revisions. Beginning January 1,
9 1984 and ending February 18, 2019, $3.00 of each motorcycle fee
10 must be placed in a motorcycle safety fund in the state treasury
11 and must be used only for fun