Exempts property tax for in-home child care providers in Michigan from December 31, 2025.

This bill amends Michigan law to exempt property tax for in-home child care providers. Effective after December 31, 2025, property used for family or group child care homes, when owned and occupied as a principal residence, is exempt from property tax. To claim this exemption, the owner must file an application and supporting documents with the local tax collecting unit by the prescribed time and manner set by the Department of Treasury.

Exempts property tax for in-home child care providers in Michigan from December 31, 2025.

This bill amends Michigan law to exempt property tax for in-home child care providers. Effective after December 31, 2025, property used for family or group child care homes, when owned and occupied as a principal residence, is exempt from property tax. To claim this exemption, the owner must file an application and supporting documents with the local tax collecting unit by the prescribed time and manner set by the Department of Treasury.