Read the full stored bill text
HB-5878, As Passed House, May 20, 2026
ERE H00174'25 *_HB5878_APH_1 q3rn4p
HOUSE BILL NO. 5878
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 19 (MCL 211.19), as amended by 2023 PA 176, and
by adding section 9q.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 9q. (1) Notwithstanding any other provision of this act 1
to the contrary, for taxes levied after December 31, 2026, all 2
personal property for which an exemption is not available under 3
another section of this act is exempt from the collection of taxes 4
under this act. If an exemption is available for personal property 5
under another section of this act, an exemption may not be claimed 6
April 22, 2026, Introduced by Reps. Schriver, Johnsen, Smit, DeBoyer, Fox, Roth, Kuhn,
Thompson, Wortz, Harris, Meerman, Maddock, Schuette, Aragona, Bruck, Bierlein, Cavitt,
Frisbie, Kelly and Beson and referred to Committee on Government Operations.
2
ERE H00174'25 *_HB5878_APH_1 q3rn4p
under this section. For purposes of this section, an exemption is 1
available for personal property under another section of this act 2
if the exemption under that section applies to the type of personal 3
property at issue, regardless of whether a statement required to 4
claim the exemption is filed or whether any other action necessary 5
to claim the exemption is taken. 6
(2) To claim the exemption under this section, the owner of 7
the personal property must annually file a statement of personal 8
property under section 19 with the local tax collecting unit in 9
which the personal property is located. Together with the statement 10
of personal property, the owner must also file a statement, in a 11
form and manner prescribed by the department of treasury, attesting 12
that an exemption is not available for the personal property under 13
another section of this act and providing any other information 14
required by the department of treasury, which information must 15
include the amount of property tax paid on the personal property 16
for the 2026 tax year. Not later than April 1 of each year, local 17
tax collecting units shall transmit to the department of treasury, 18
in a form and manner prescribed by the department of treasury, 19
summary information of all exemptions granted each year pursuant to 20
filings made under this subsection for purposes of providing the 21
department of treasury with the data needed to determine the 22
revenue lost by municipalities as a result of those exemptions. 23
Sec. 19. (1) A supervisor or other assessing officer, as soon 24
as possible after entering office or as required under the 25
provisions of any charter that makes special provisions for the 26
assessment of property, shall ascertain the taxable property in the 27
assessing district, the person to whom it should be assessed, and 28
that person's residence. 29
3
ERE H00174'25 *_HB5878_APH_1 q3rn4p
(2) Except as otherwise provided in section 9m, 9n, or 9o(3), 1
the supervisor or other assessing officer shall require any person 2
whom the supervisor or other assessing officer believes has 3
possession of personal property to make a statement of all the 4
personal property of that person whether owned by that person or 5
held for the use of another to be completed and delivered to the 6
supervisor or assessor by February 20 of each year, or, if February 7
20 of a year is a Saturday, Sunday, or legal holiday, the next day 8
that is not a Saturday, Sunday, or legal holiday of that year. For 9
purposes of a statement delivered by the United States Postal 10
Service, the delivery is timely if the postmark date is on or 11
before the delivery deadline prescribed in this subsection. If the 12
statement is not timely delivered to the supervisor or other 13
assessing officer, a late submission may be filed directly with the 14
March board of review before its final adjournment by submitting 15
the statement prescribed in this subsection. The board of review 16
shall not accept a filing after adjournment of its March meeting. 17
An appeal of a denial by the March board of review may be made by 18
filing a petition with the Michigan tax tribunal within 35 days of 19
the denial notice. Except as otherwise provided in section 9m, 9n, 20
or 9o(3), the statement under this section must be filed even if 21
the personal property is exempt from the collection of taxes under 22
this act. A notice the supervisor or other assessing officer 23
provides regarding the statement required under this subsection 24
must also do all of the following: 25
(a) Notify the person to whom such notice is given of the 26
exemptions available under sections 9m, 9n, and 9o. 27
(b) Explain where information about those the exemptions 28
available under sections 9m, 9n, and 9o, the forms and requirements 29
4
ERE H00174'25 *_HB5878_APH_1 q3rn4p
for claiming those exemptions, and the forms for the statement 1
otherwise required under this section are available. 2
(c) Notify the person to whom such notice is given of the 3
exemption available under section 9q. 4
(d) Explain where information about the exemption available 5
under section 9q and the forms and requirements for claiming that 6
exemption are available. The explanation provided under this 7
subdivision must also inform the person that the exemption under 8
section 9q may not be claimed for personal property for which an 9
exemption is available under another section of this act. 10
(e) (c) Be sent or delivered by not later than January 10 of 11
each year. 12
(3) If a supervisor, an assessing officer, a county tax or 13
equalization department provided for in section 34, or the state 14
tax commission considers it necessary to require from any person a 15
statement of real property assessable to that person, it shall 16
notify the person, and that person shall submit the statement. 17
(4) A local tax collecting unit may provide for the electronic 18
filing of the statement required under subsection (2) or (3). 19
(5) A statement under subsection (2) or (3) must be in a form 20
prescribed by the state tax commission. If a local tax collecting 21
unit has provided for electronic filing of the statement under 22
subsection (4), the filing format must be as prescribed by the 23
state tax commission. The state tax commission shall not prescribe 24
more than 1 format for electronically filing a statement under 25
subsection (2) or more than 1 format for electronically filing a 26
statement under subsection (3). 27
(6) A statement under subsection (2) or (3) must be signed 28
manually, by facsimile, or electronically. A supervisor or assessor 29
5
Final Page
ERE H00174'25 *_HB5878_APH_1 q3rn4p
shall not require that a statement required under subsection (2) or 1
(3) be filed by before February 20 of each year. 2
(7) A supervisor or assessor shall not accept a statement 3
under subsection (2) or (3) as final or sufficient if that 4
statement is not in the proper form or does not contain a manual, 5
facsimile, or electronic signature. A supervisor or assessor shall 6
preserve a statement that is not in the proper form or is not 7
signed as in other cases, and that statement may be used to make 8
the assessment and as evidence in any proceeding regarding the 9
assessment of the person furnishing that statement. 10
(8) An electronic or facsimile signature for a statement 11
required under this section, a statement required under section 12
9o(2)(a) or (b), or a combined document required under section 9m 13
or 9n or under section 7 of the state essential services assessment 14
act, 2014 PA 92, MCL 211.1057, must be accepted by a local tax 15
collecting unit. 16
(9) The department of treasury's use of a statement, or 17
information on a statement, provided under this subsection is 18
subject to section 28(1)(f) of 1941 PA 122, MCL 205.28. 19
Enacting section 1. This amendatory act takes effect 90 days 20
after the date it is enacted into law. 21
Enacting section 2. This amendatory act does not take effect 22
unless all of the following bills of the 103rd Legislature are 23
enacted into law: 24
(a) House Bill No. 5880 (request no. H05876'25). 25
(b) House Bill No. 5879 (request no. H06226'26). 26