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HB4080 • 2026

Property tax: special assessments; special assessment deferment program; reinstate. Amends secs. 1 & 2 of 1976 PA 225 (MCL 211.761 & 211.762). TIE BAR WITH: HB 4079'25

Property tax: special assessments; special assessment deferment program; reinstate. Amends secs. 1 & 2 of 1976 PA 225 (MCL 211.761 & 211.762). TIE BAR WITH: HB 4079'25

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Mike Hoadley (District 99), Bill Schuette (District 95), Matt Bierlein (District 97), Tom Kunse (District 100), Joey Andrews (District 38), Timothy Beson (District 96), Jay DeBoyer (District 63), Gina Johnsen (District 78)
Last action
2026-02-24
Official status
REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about the modifications to existing laws or alignment with HB 4079.

Reinstating Special Assessment Deferment for Property Taxes

This bill aims to bring back a program that lets property owners delay paying certain taxes related to improvements or repairs on their property.

What This Bill Does

  • Restores the special assessment deferment program, which allows property owners to postpone payments for specific types of property tax assessments.

Who It Names or Affects

  • Property owners who have special assessment taxes on their properties.

Terms To Know

Special Assessment
A specific tax imposed to pay for improvements or repairs that benefit a particular property or group of properties.
Deferment Program
An arrangement where property owners can delay paying certain taxes without penalties.

Limits and Unknowns

  • The bill does not specify which types of special assessments are covered by the deferment program.
  • It is unclear how this will affect local government budgets that rely on these tax revenues.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

H-2

5

reported with recommendation with substitute (H-2)

Plain English: reported with recommendation with substitute (H-2) 5

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

Bill History

  1. 2026-02-24 SJ 16 Pg. 116

    PASSED BY HOUSE WITH IMMEDIATE EFFECT

  2. 2026-02-24 SJ 16 Pg. 116

    REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION

  3. 2026-02-19 HJ 13 Pg. 137

    read a third time

  4. 2026-02-19 HJ 13 Pg. 137

    passed; given immediate effect Roll Call #46 Yeas 98 Nays 10 Excused 0 Not Voting 2

  5. 2026-02-19 HJ 13 Pg. 137

    transmitted

  6. 2026-02-18 HJ 12 Pg. 128

    read a second time

  7. 2026-02-18 HJ 12 Pg. 128

    substitute (H-2) adopted

  8. 2026-02-18 HJ 12 Pg. 128

    placed on third reading

  9. 2025-04-15 HJ 34 Pg. 330

    reported with recommendation with substitute (H-2)

  10. 2025-04-15 HJ 34 Pg. 330

    referred to second reading

  11. 2025-02-13 HJ 16 Pg. 113

    bill electronically reproduced 02/12/2025

  12. 2025-02-12 HJ 15 Pg. 111

    introduced by Representative Rep. Mike Hoadley

  13. 2025-02-12 HJ 15 Pg. 111

    read a first time

  14. 2025-02-12 HJ 15 Pg. 111

    referred to Committee on Finance

Official Summary Text

Property tax: special assessments; special assessment deferment program; reinstate. Amends secs. 1 & 2 of 1976 PA 225 (MCL 211.761 & 211.762). TIE BAR WITH: HB 4079'25