HB5398

Property tax: exemptions; general property tax act; reflect repeal of data center tax exemptions. Amends sec. 7ff of 1893 PA 206 (MCL 211.7ff). TIE BAR WITH: HB 5396'25, HB 5397'25

Introduced·12/17/25
Introduced Text

Amends the General Property Tax Act to reflect the repeal of data center tax exemptions.

This bill amends the General Property Tax Act to reflect the repeal of data center tax exemptions. It specifies that personal property located in a renaissance zone on tax day and in that zone for less than 50% of the preceding tax year is exempt if the owner files an affidavit. The bill also details exemptions for residential rental properties in substantial compliance with zoning laws and outlines exceptions for casinos and special assessments. The changes take effect only if certain related bills are enacted.

Included in complete analysis

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

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Economic Competitiveness Committee
Next
Committee decision

Sponsors

DDDDDDDDDD
10
2
RR
Democratic CaucusRepublican Caucus

History

Dec 18, 2025

House

Bill Electronically Reproduced 12/17/2025

Dec 17, 2025

House

Introduced By Representative Rep. Erin Byrnes

Dec 17, 2025

House

Read A First Time