This bill amends the General Property Tax Act of 1893 by adding a new section, 9q, which establishes exemptions from the state education tax for certain properties. Specifically, it exempts residential real property classified under section 34c and qualified agricultural property that has a single-family dwelling owned and occupied by an owner actively involved in agricultural use, provided that the owner has not claimed a principal residence exemption on other property.

The exemptions will apply to taxes levied after December 31, 2025, as outlined in the new legal language. Additionally, the enactment of this bill is contingent upon the passage of House Bill No. 4373.

Statutes affected:
House Introduced Bill: 211.1, 211.155