2025 House Bill 5378

Property tax: exemptions; property tax exemption from the state education tax if the property's owner has no children attending public schools in this state; provide for.

A bill to amend 1993 PA 331, entitled “State education tax act,” by amending sections 2 and 3 (MCL 211.902 and 211.903), section 2 as amended by 1994 PA 187 and section 3 as amended by 2011 PA 318.

AI Analysis – Experimental

House Bills 5376 through 5379 collectively exempt Michigan property owners without dependents in public schools or publicly funded educational services from various school-related and education-linked property taxes, including local school taxes, the state education tax, and certain district library taxes, with phased or effective dates beginning December 31, 2026, contingent on the enactment of related legislation and with significant implications for school and library funding structures.

Introduced in the House

Dec. 16, 2025

Introduced by Rep. James DeSana (R-29) and six co-sponsors

Co-sponsored by Reps. Joseph Fox (R-101), Josh Schriver (R-66), Steve Carra (R-36), Matt Maddock (R-51), Luke Meerman (R-89) and Jason Woolford (R-50)

Referred to the Committee on Government Operations