Michigan 2025-2026 Regular Session

Michigan House Bill HB5573

Introduced
2/24/26  

Caption

Property tax: other; definition of nonprofit charitable institution; provide for. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).

Impact

The implications of HB5573 on state law would fundamentally strengthen the tax exemption provisions for nonprofit organizations, thereby encouraging the growth and establishment of charitable institutions across Michigan. By providing clearer guidelines under which properties may remain tax-exempt, the bill aims to create a more supportive environment for charitable initiatives, which, in turn, can have broader social benefits by ensuring these organizations can allocate more resources to their missions rather than towards taxation.

Summary

House Bill 5573 seeks to amend the General Property Tax Act by clarifying and expanding the definitions and exemptions related to properties owned by nonprofit charitable institutions and charitable trusts. The bill stipulates that real or personal property owned by these entities is exempt from property taxes, provided such property is used solely for purposes aligned with their charitable agendas. This initiative aims to support nonprofit entities by relieving them of tax burdens that could otherwise limit their operational capacities and charitable missions.

Conclusion

Overall, HB5573 represents an effort to bolster the nonprofit sector's financial sustainability through property tax exemptions. The bill's success will depend on striking a balance between encouraging charitable activities and preventing any unintended consequences that may arise from broadening tax exemptions.

Contention

One notable point of contention surrounding HB5573 relates to the potential for misuse of tax exemptions. Critics argue that while the bill aims to support legitimate charities, it may inadvertently provide loopholes that could be exploited by organizations not genuinely acting within the charitable realm. Additionally, there may be concerns about how these exemptions could affect local government revenues, particularly in areas where charitable organizations occupy significant amounts of land that would otherwise be taxable.

Companion Bills

No companion bills found.

Previously Filed As

MI HB5572

Property tax: exemptions; exemption of real and personal property owned and occupied by a nonprofit corporation; modify. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).

MI SB0442

Property tax: exemptions; property tax exemption for certain nonprofit housing property; modify. Amends sec. 7kk of 1893 PA 206 (MCL 211.7kk).

MI HB5872

Property tax: assessments; taxable value of transferred property; modify. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).

MI HB4801

Property tax: other; reduction in property tax for in-home child care providers; provide for. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 7yy.

MI HB3572

Revenue and taxation; ad valorem; charitable institutions; effective date.

MI HB4240

Relating to the exemption from ad valorem taxation of property of a charitable organization that provides financial support for medical care at certain institutions of higher education.

MI SB2170

Relating to the exemption from ad valorem taxation of property of a charitable organization that provides financial support for medical care at certain institutions of higher education.

MI HB5696

Property tax: exemptions; personal property used in agriculture operations; exclude property used to cultivate marihuana. Amends sec. 9 of 1893 PA 206 (MCL 211.9).

MI HB5856

Property tax: exemptions; HOPE zone exemption; provide for. Amends sec. 7ff of 1893 PA 206 (MCL 211.7ff). TIE BAR WITH: HB 5852'26

MI SB12

Regards community foundation charitable and institutional funds

Similar Bills

MI HB5572

Property tax: exemptions; exemption of real and personal property owned and occupied by a nonprofit corporation; modify. Amends sec. 7o of 1893 PA 206 (MCL 211.7o).

KY HB101

AN ACT relating to an exemption from sales and use tax for religious institutions.

KY HB37

AN ACT relating to an exemption from sales and use tax for certain nonprofit institutions.

KY HB757

AN ACT relating to revenue measures and declaring an emergency.

KY HB775

AN ACT relating to fiscal matters.

KY HB453

AN ACT relating to the exemption of churches from sales and use taxes.

MI HB5776

Property tax: exemptions; exemption of certain facilities of a public university; prohibit if used solely to operate a data center. Amends sec. 7n of 1893 PA 206 (MCL 211.7n).

AZ SB1218

abortion; repeals