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HB 4617

Property tax: special assessments; certain references in act providing for deferment of special assessments on certain homesteads; make gender neutral. Amends sec. 4 of 1976 PA 225 (MCL 211.764). TIE BAR WITH: HJR F'25

2025-2026 Regular Session Introduced by Joey Andrews and 23 co-sponsors

The bill would allow homeowners to defer paying homestead-related special assessments, but only if a constitutional amendment is approved, and it requires a formal affidavit and po

bill electronically reproduced 06/10/2025
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Bill Summary · HB 4617

Summary: House Bill 4617 (HB 4617) – Property tax: special assessments; deferment on homesteads

Overview

HB 4617 proposes amendments to 1976 PA 225 (MCL 211.764), the statute governing deferment of special assessments on homesteads. The bill includes language to modernize references for gender neutrality and ties the bill’s effectiveness to a concurrent constitutional amendment (tie bar with HJR F'25). The core framework of deferment—eligibility, process, and penalties—remains, but with updated procedures for applying and certifying deferment.

  • Senate/House Tie Bar: HJR F'25 (concurrent with a constitutional amendment)
  • Status: Introduced June 10, 2025; referred to Committee on Government Operations
  • Primary Sponsors: Rep. Foreman and colleagues
  • Related: Amends Sec. 4 of 1976 PA 225 (MCL 211.764)

What the bill would do (Key Provisions)

  • Eligibility and application

    • An owner may apply to the local assessing officer for deferment of payment of special assessments on the owner’s homestead.
    • Applications must be made using an affidavit form provided by the Department of Treasury, available statewide.
    • The affidavit must include a statement (in 10-point bold type, above the signature) that: “If this deferment is authorized the state will place a lien on your property.”
    • False affidavits for obtaining deferment constitute perjury.

  • Joint and encumbrance considerations

    • If the homestead is owned jointly by a married couple, both spouses must sign and file the affidavit.
    • If the property is encumbered by a mortgage or a land contract, deferment may not be granted without the written consent of the mortgagee or land contract vendor; consent must be filed with the affidavit.

  • Filing timing

    • The affidavit must be filed with the local assessing officer at least 30 days after the due date of the particular special assessment or installment for which deferment is sought.

  • Effective date condition

    • The act does not take effect unless the corresponding constitutional amendment (SJR F'25 or HJR F'25) becomes part of the Michigan Constitution, per the tie bar.

Who would be affected

  • Property owners seeking deferment on homestead-related special assessments.
  • Joint owners (e.g., married couples) who must sign the affidavit for eligibility.
  • Mortgagees and land contract vendors, whose consent may be required for deferment when a mortgage or contract balance exists.
  • Local assessing officers and Treasury Department personnel responsible for processing affidavits and maintaining liens if deferments are approved.
  • County treasurers and local officials administering the deferment program.

Procedural and timeline notes

  • Introduced and first read in June 2025; referred to Government Operations.
  • The bill’s effectiveness hinges on passage and adoption of the referenced constitutional amendment (tie bar with HJR F'25).
  • The procedural steps for applicants ( affidavit preparation, consent, timing) are designed to standardize and document deferment requests and the resulting lien implications.

Potential implications

  • Clarity and consistency: Updated language and mandatory affidavit formatting may improve understanding of lien implications for deferment.
  • Risk and protections: Perjury penalties provide accountability for false applications.
  • Encumbrance considerations: Requiring mortgagee consent could affect feasibility of deferments for mortgaged properties.
  • Constitutional prerequisite: The deferment changes would only take effect if the constitutional amendment is approved, aligning statutory changes with a broader constitutional framework.

If you’d like, I can turn this into a side-by-side comparison with the current statute (MCL 211.764) or draft a one-page quick briefing for stakeholders.

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

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