SB1045

Individual income tax: property tax credit; owner and eligibility of a homestead placed in certain trusts; clarify. Amends sec. 510 of 1967 PA 281 (MCL 206.510).

Introduced·6/18/26
Introduced Text

Michigan SB1045 clarifies eligibility for property tax credit on homesteads placed in certain trusts.

Michigan SB1045 amends the definition of "owner" in the state's individual income tax law to clarify eligibility for a property tax credit on homesteads placed in a revocable trust or a qualified personal residence trust. This change ensures that individuals who have placed their homestead in such trusts are still considered owners for the purposes of receiving the property tax credit. The bill also includes definitions for "income" and "owner," detailing what is included and excluded from income calculations and who qualifies as an owner under the law.

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Where it stands

Current
Finance, Insurance, And Consumer Protection Committee
Next
Committee decision

Sponsors

0
15
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Democratic CaucusRepublican Caucus

History

Jun 18

Senate

Introduced By Senator Kevin Daley

Jun 18

Senate

Referred To Committee On Finance, Insurance, And Consumer Protection