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SB 484

Property tax: exemptions; exemption of certain tax delinquent property sold or otherwise conveyed by a foreclosing governmental unit; provide for. Amends sec. 7gg of 1893 PA 206 (MCL 211.7gg). TIE BAR WITH: SB 485'25

2025-2026 Regular Session Introduced by Sarah Anthony

Exempts certain tax-delinquent properties sold by governmental foreclosure from property taxes to encourage rehabilitation and return deteriorated properties to productive use.

REFERRED TO COMMITTEE ON HOUSING AND HUMAN SERVICES
#propertytax:delinquenttaxes #propertytax:exemptions
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Bill Summary · SB 484

Legislative bill overview

SB 484 amends Michigan's property tax exemption law to provide tax relief for certain properties that are tax delinquent and then sold or conveyed by a foreclosing governmental unit (typically a county or municipality). The bill is tied to SB 485, suggesting these measures work together as part of a coordinated policy approach to tax-delinquent property disposition.

Why is this important

Tax-delinquent properties often sit vacant and deteriorate, creating blight in communities and reducing property values in surrounding neighborhoods. This exemption could incentivize governmental units and new owners to rehabilitate and return these properties to productive use. The policy affects both municipal finances and neighborhood stabilization efforts.

Potential points of contention

  • Revenue impact: Property tax exemptions reduce municipal revenue needed for schools, services, and infrastructure, raising questions about fiscal sustainability and who bears the cost
  • Scope ambiguity: The phrase "certain tax delinquent property" is vague without seeing the full amended language—clarification needed on which properties qualify and under what conditions
  • Equity concerns: Exemptions may disproportionately benefit developers or investors over existing homeowners who pay full property taxes, and may affect equitable tax burden distribution across communities

Compiled from official sources — confirm details with the bill’s official record.

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