2026 Senate Bill 819

Property tax: assessments; inapplicability of pop-up to taxable value resulting from interspousal transfers of ownership interests in legal entities; clarify.

A bill to amend 1893 PA 206, entitled “The general property tax act,” by amending section 27a (MCL 211.27a), as amended by 2016 PA 375.

AI Analysis – Experimental

Senate Bill No. 819 clarifies and expands Michigan's property tax rules regarding transfers of ownership, particularly for interspousal and family transfers, to ensure consistent and fair application of taxable value adjustments and to correct recent judicial misinterpretations.

Introduced in the Senate

March 4, 2026

Introduced by Sen. Rosemary Bayer (D-13) and two co-sponsors

Co-sponsored by Sens. Stephanie Chang (D-3) and Sue Shink (D-14)

Referred to the Committee on Finance, Insurance, and Consumer Protection