2025 House Bill 5398

Property tax: exemptions; general property tax act; reflect repeal of data center tax exemptions.

A bill to amend 1893 PA 206, entitled “The general property tax act,” by amending section 7ff (MCL 211.7ff), as amended by 2020 PA 28.

AI Analysis – Experimental

House Bills 5396–5398 amend Michigan’s sales, use, and property tax laws to repeal the data center equipment tax exemption, adjust revenue allocations to bolster the School Aid Fund while maintaining distributions to local governments and other priorities, and clarify property tax exemption rules for renaissance zone properties, including special provisions for large data centers, contingent on related legislation.

Introduced in the House

Dec. 17, 2025

Introduced by Rep. Erin Byrnes (D-15) and 11 co-sponsors

Co-sponsored by Reps. Dylan Wegela (D-26), James DeSana (R-29), Laurie Pohutsky (D-17), Noah Arbit (D-20), Carrie Rheingans (D-47), Emily Dievendorf (D-77), Sharon MacDonell (D-56), Jimmie Wilson (D-32), Phil Skaggs (D-80), Matt Longjohn (D-40) and Josh Schriver (R-66)

Referred to the Committee on Economic Competitiveness