HB4014

Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

Chamber Passed·3/18/25

Michigan HB4014 exempts certain transfers of real property from uncapping of taxable value.

Michigan HB4014 amends the property tax assessment law to exempt certain transfers of real property from uncapping of taxable value. Specifically, transfers of residential real property to certain family members and transfers of land under conservation easements or intestate succession are exempt. The bill also outlines conditions for transfers that do not trigger uncapping, such as transfers between spouses or transfers of ownership interests in legal entities. Non-compliance with proof requests can result in a $200 fine.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · 97–11 · Mar 18, 2025
Current
Finance, Insurance, And Consumer Protection Committee
Next
Senate floor vote

Sponsors

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4
13
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Democratic CaucusRepublican Caucus

Roll Call Votes

97 Yea

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11 Nay

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Calendar

Mar 11, 2025

10:30 AM

House Finance

Mar 4, 2025

10:30 AM

House Finance

History

Mar 20, 2025

Senate

Passed By House With Immediate Effect

Mar 20, 2025

Senate

Referred To Committee On Finance, Insurance, And Consumer Protection

Mar 18, 2025

House

Read A Second Time