HB 4014 — Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).
Last action — REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
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✓Introduced
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✓In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill has passed the House. Introduced March 20, 2025. It now moves to the second chamber.
Next likely step: consideration and a floor vote in the Senate.
Prognosis
Where this bill stands today.
Odds of enactment
ModerateHow often bills like it became law.
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Passed House
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (1 R).
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Cleared a recorded vote
Passed 2 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).
Bill Text
What changed in the latest version
347 added · 337 removedPlain-language change summary
In the latest version of HB 4014, specific language was added to clarify that benefits can extend to certain family members of a property transferor, particularly highlighting relationships like mother, father, brother, sister, and grandchildren. Additionally, there are clear guidelines for proof of eligibility, including a formal request from the department of treasury or an assessor. This matters because it broadens access to property benefits for more family members while ensuring compliance through fines for those who do not provide necessary documentation.
HB-4014, As Passed House, March 18, 2025 HOUSE BILL NO.
(2) Except as otherwise provided in subsection (3), for taxes levied in 1995 and for each year after 1995, the taxable value of JHM H00226'25_HB4014_INTR_1H00226'25_HB4014_APH_1 noqwuap26udt 1 each parcel of property is the lesser of the following:
JHM H00226'25_HB4014_INTR_1H00226'25_HB4014_APH_1 noqwuap26udt 1 (5) Assessment of property, as required in this section and section 27, is inapplicable to the assessment of property subject to the levy of ad valorem taxes within voted tax limitation increases to pay principal and interest on limited tax bonds issued by any governmental unit, including a county, township, community college district, or school district, before January 1, 1964, if the assessment required to be made under this act would be less than the assessment as state equalized prevailing on the property at the time of the issuance of the bonds.
JHM H00226'25_HB4014_INTR_1H00226'25_HB4014_APH_1 noqwuap26udt 1 (i) If the settlor or the settlor's spouse, or both, conveys the property to the trust and the sole present beneficiary or beneficiaries are the settlor or the settlor's spouse, or both.
Upon request by the department of treasury or the assessor, the sole present beneficiary or JHM H00226'25_HB4014_INTR_1H00226'25_HB4014_APH_1 noqwuap26udt 1 beneficiaries shall furnish proof within 30 days that the sole present beneficiary or beneficiaries meet the requirements of this subparagraph.
(ii) Beginning December 31, 2014, for residential real property, if the distributee is the decedent's or the decedent's spouse's mother, father, brother, sister, son, daughter, adopted JHM H00226'25_HB4014_INTR_1H00226'25_HB4014_APH_1 noqwuap26udt 1 son, adopted daughter, grandson, or granddaughter and the residential real property is not used for any commercial purpose following the conveyance.
(h) Except as otherwise provided in this subdivision, a conveyance of an ownership interest in a corporation, partnership, sole proprietorship, limited liability company, limited liability partnership, or other legal entity if the ownership interest JHM H00226'25_HB4014_INTR_1H00226'25_HB4014_APH_1 noqwuap26udt 1 conveyed is more than 50% of the corporation, partnership, sole proprietorship, limited liability company, limited liability partnership, or other legal entity.
For purposes of this subdivision, JHM H00226'25_HB4014_INTR_1H00226'25_HB4014_APH_1 noqwuap26udt 1 a transfer of ownership occurs only as to that portion of the parcel established as a separate tax parcel and only that portion shall must have its taxable value adjusted under subsection (3) and shall be is subject to the recapture tax provided for under the agricultural property recapture act, 2000 PA 261, MCL 211.1001 to 211.1007.
(d) Beginning December 31, 2014, a transfer of that portion of residential real property that had been subject to a life estate or life lease retained by the transferor resulting from expiration or termination of that life estate or life lease, if the transferee is the transferor's or transferor's spouse's mother, father, brother, sister, son, daughter, adopted son, adopted daughter, grandson, or JHM H00226'25_HB4014_INTR_1H00226'25_HB4014_APH_1 noqwuap26udt 1 granddaughtergranddaughter, or is a trust for which the transferor or transferor's spouse is the settlor and the sole present beneficiary or beneficiaries are the settlor's or settlor's spouse's mother, father, brother, sister, son, daughter, adopted son, adopted daughter, grandson, or granddaughter, and the residential real property is not used for any commercial purpose following the transfer.
Upon request by the department of treasury or the assessor, the transferee or sole present beneficiary or beneficiaries, as the case may be, shall furnish proof within 30 days that the transferee meetsmeetsor sole present beneficiary or beneficiaries meet the requirements of this subdivision.
If a transferee or present beneficiary fails to comply with a request by the department of treasury or assessor under this subdivision, that transferee or present beneficiary is subject to a fine of $200.00.
(i) If the sole present beneficiary of the trust is the settlor JHM H00226'25_HB4014_APH_1 p26udt 1 or the settlor's spouse, or both.
(ii) Beginning December 31, 2014, for For residential real property, if the sole present beneficiary of the trust is the settlor's or the settlor's spouse's mother, father, brother, sister, son, daughter, adopted son, adopted daughter, grandson, or granddaughter, grandmother, or grandfather and the residential real property is not used for any commercial purpose following the JHM H00226'25_HB4014_INTR_1 noqwua 1 conveyance.
(i) A transfer creating or terminating a joint tenancy between 2 or more persons if at least 1 of the persons was an original owner of the property before the joint tenancy was initially created and, if the property is held as a joint tenancy at the time of conveyance, at least 1 of the persons was a joint tenant when the joint tenancy was initially created and that person has JHM H00226'25_HB4014_APH_1 p26udt 1 remained a joint tenant since the joint tenancy was initially created.
JHM H00226'25_HB4014_INTR_1 noqwua 1 (k) A transfer of real property or other ownership interests among members of an affiliated group.
A corporation, partnership, limited liability JHM H00226'25_HB4014_APH_1 p26udt 1 company, limited liability partnership, or other legal entity that fails to comply with a request by the state tax commission under this subdivision is subject to a fine of $200.00.
Upon request by the state tax commission, a JHM H00226'25_HB4014_INTR_1 noqwua 1 property owner shall furnish proof within 45 days that a transfer meets the requirements of this subdivision.
If property ceases to be qualified agricultural property at any time after a transfer subject to this subdivision, all of JHM H00226'25_HB4014_APH_1 p26udt 1 the following shall occur:apply:
JHM H00226'25_HB4014_INTR_1 noqwua 1 (ii) The property, or, if subsection (6)(k) applies, a portion of it established as a separate tax parcel, is subject to the recapture tax provided for under the agricultural property recapture act, 2000 PA 261, MCL 211.1001 to 211.1007.
The property owner shall provide a copy of the qualified forest taxable value JHM H00226'25_HB4014_APH_1 p26udt 1 affidavit to the department.
If qualified JHM H00226'25_HB4014_INTR_1 noqwua 1 forest property is improved by buildings, structures, or land improvements, then those improvements shall must be recognized as a transfer of ownership, in accordance with the provisions of section 7jj[1].
JHM H00226'25_HB4014_APH_1 p26udt 1 (iii) Beginning June 1, 2013 and ending November 30, 2013, owners of property enrolled as qualified forest property before January 1, 2013 may execute a new qualified forest taxable value affidavit with the department of agriculture and rural development.
If a landowner elects not to JHM H00226'25_HB4014_INTR_1 noqwua 1 execute a qualified forest taxable value affidavit, the existing affidavit shall must be rescinded, without subjecting the property to the recapture tax provided for under the qualified forest property recapture tax act, 2006 PA 379, MCL 211.1031 to 211.1036, and the taxable value of that property shall must be adjusted under subsection (3).
(r) A transfer of real property or other ownership interests resulting from a consolidation or merger of a domestic nonprofit corporation that is a boy Boy or girl scout Girl Scout or camp fire JHM H00226'25_HB4014_APH_1 p26udt 1 girls Camp Fire Girls organization, a 4-H club or foundation, a young men's Young Men's Christian association, Association, or a young women's Young Women's Christian association Association and at least 50% of the members of that organization or association are residents of this state.
JHM H00226'25_HB4014_INTR_1 noqwua 1 (t) Beginning December 31, 2013 through December 30, 2014, a transfer of residential real property if the transferee is related to the transferor by blood or affinity to the first degree and the use of the residential real property does not change following the transfer.
(v) Beginning December 31, 2014, for residential real JHM H00226'25_HB4014_APH_1 p26udt 1 property, a A conveyance from a trust if the person to whom the residential real property is conveyed is the settlor's or the settlor's spouse's mother, father, brother, sister, son, daughter, adopted son, adopted daughter, grandson, or granddaughter, grandmother, or grandfather and the residential real property is not used for any commercial purpose following the conveyance.
Upon request by the department of treasury or the assessor, the sole JHM H00226'25_HB4014_INTR_1 noqwua 1 present beneficiary or beneficiaries shall furnish proof within 30 days that the sole present beneficiary or beneficiaries meet the requirements of this subdivision.
(ii) The land or an interest in the land is made eligible for a JHM H00226'25_HB4014_APH_1 p26udt 1 deduction as a qualified conservation contribution under section 170(h) of the internal revenue code, 26 USC 170, prior to the conveyance by distribution under a will or trust or by intestate succession.
JHM H00226'25_HB4014_INTR_1 noqwua 1 (8) If all of the following conditions are satisfied, the local tax collecting unit shall revise the taxable value of qualified agricultural property taxable on the tax roll in the possession of that local tax collecting unit to the taxable value that qualified agricultural property would have had if there had been no transfer of ownership of that qualified agricultural property since December 31, 1999 and there had been no adjustment of that qualified agricultural property's taxable value under subsection (3) since December 31, 1999:
(10) The register of deeds of the county where deeds or other title documents are recorded shall notify the assessing officer of JHM H00226'25_HB4014_APH_1 p26udt 1 the appropriate local taxing unit not less than once each month of any recorded transaction involving the ownership of property and shall make any recorded deeds or other title documents available to that county's tax or equalization department.
Unless notification is provided under subsection (6), the buyer, grantee, or other transferee of the property shall notify the appropriate assessing office in the local unit of government in which the property is JHM H00226'25_HB4014_INTR_1 noqwua 1 located of the transfer of ownership of the property within 45 days of the transfer of ownership, on a form prescribed by the state tax commission that states the parties to the transfer, the date of the transfer, the actual consideration for the transfer, and the property's parcel identification number or legal description.
JHM H00226'25_HB4014_APH_1 p26udt (e) "Losses" means that term as defined in section 34d.
Final Page JHM H00226'25_HB4014_INTR_1H00226'25_HB4014_APH_1 noqwuap26udt
View plain text versions (2)
- As Passed by the House View text Current pdf
- Introduced House Introduced Bill pdf
Action History
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REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
Sponsors
- Bradley Slagh · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 146 not signed on · 10 voted No
Sponsors (1)
- Bradley Slagh Republican
Co-sponsors (0)
None.
Not signed on (146)
146 members have not signed on to this bill.
Show all 146 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 39 | 10 | 0 | 0 |
| Unaffiliated | 1 | 1 | 0 | 0 |
| Republican | 57 | 0 | 0 | 0 |
| Total | 97 | 11 | 0 | 0 |
| % of votes cast | 90% | 10% | 0% | 0% |
How each member voted (108)
| Member | Party | Vote |
|---|---|---|
| O’Neal | — | Yea |
| Myers-Phillips | — | Nay |
| Alabas Farhat | Democrat | Yea |
| Angela Witwer | Democrat | Yea |
| Betsy Coffia | Democrat | Yea |
| Brenda Carter | Democrat | Yea |
| Carol Glanville | Democrat | Nay |
| Carrie Rheingans | Democrat | Nay |
| Chedrick Greene | Democrat | Yea |
| Cynthia Neeley | Democrat | Yea |
| Denise Mentzer | Democrat | Yea |
| Donavan McKinney | Democrat | Yea |
| Dylan Wegela | Democrat | Nay |
| Emily Dievendorf | Democrat | Nay |
| Erin Byrnes | Democrat | Yea |
| Helena Scott | Democrat | Yea |
| Jason M Hoskins | Democrat | Yea |
| Jason Morgan | Democrat | Nay |
| Jasper Martus | Democrat | Yea |
| Jennifer Conlin | Democrat | Yea |
| Jimmie Wilson Jr | Democrat | Yea |
| Joey Andrews | Democrat | Yea |
| John Fitzgerald | Democrat | Yea |
| Joseph Tate | Democrat | Yea |
| Julie Brixie | Democrat | Nay |
| Julie M. Rogers | Democrat | Yea |
| Kelly A Breen | Democrat | Yea |
| Kimberly Edwards | Democrat | Yea |
| Kristian Grant | Democrat | Yea |
| Laurie Pohutsky | Democrat | Yea |
| Mai Xiong | Democrat | Yea |
| Matt Koleszar | Democrat | Yea |
| Matt Longjohn | Democrat | Yea |
| Mike McFall | Democrat | Yea |
| Morgan Foreman | Democrat | Nay |
| Natalie Price | Democrat | Yea |
| Noah Arbit | Democrat | Yea |
| Penelope Tsernoglou | Democrat | Yea |
| Peter Herzberg | Democrat | Yea |
| Phil Skaggs | Democrat | Nay |
| Ranjeev Puri | Democrat | Yea |
| Reggie Miller | Democrat | Yea |
| Regina Weiss | Democrat | Nay |
| Samantha Steckloff | Democrat | Yea |
| Sharon MacDonell | Democrat | Nay |
| Stephanie A Young | Democrat | Yea |
| Stephen Wooden | Democrat | Yea |
| Tullio Liberati Jr. | Democrat | Yea |
| Tyrone Carter | Democrat | Yea |
| Veronica Paiz | Democrat | Yea |
| Will Snyder | Democrat | Yea |
| Alicia St. Germaine | Republican | Yea |
| Angela Rigas | Republican | Yea |
| Ann M. Bollin | Republican | Yea |
| Bill Schuette | Republican | Yea |
| Brad Paquette | Republican | Yea |
| Bradley Slagh | Republican | Yea |
| Brian BeGole | Republican | Yea |
| Bryan Posthumus | Republican | Yea |
| Cameron Cavitt | Republican | Yea |
| Curtis S VanderWall | Republican | Yea |
| David Prestin | Republican | Yea |
| David W. Martin | Republican | Yea |
| Donni Steele | Republican | Yea |
| Douglas C Wozniak | Republican | Yea |
| Gina Johnsen | Republican | Yea |
| Greg VanWoerkom | Republican | Yea |
| Gregory Alexander | Republican | Yea |
| Gregory Markkanen | Republican | Yea |
| James DeSana | Republican | Yea |
| Jamie Thompson | Republican | Yea |
| Jason Woolford | Republican | Yea |
| Jay DeBoyer | Republican | Yea |
| Jennifer Wortz | Republican | Yea |
| Jerry Neyer | Republican | Yea |
| John R. Roth | Republican | Yea |
| Joseph A. Aragona | Republican | Yea |
| Joseph Fox | Republican | Yea |
| Joseph Pavlov | Republican | Yea |
| Josh Schriver | Republican | Yea |
| Karl Bohnak | Republican | Yea |
| Kathy Schmaltz | Republican | Yea |
| Ken Borton | Republican | Yea |
| Luke Meerman | Republican | Yea |
| Mark A Tisdel | Republican | Yea |
| Matt Hall | Republican | Yea |
| Matt Maddock | Republican | Yea |
| Matthew Bierlein | Republican | Yea |
| Mike Harris | Republican | Yea |
| Mike Hoadley | Republican | Yea |
| Mike Mueller | Republican | Yea |
| Nancy DeBoer | Republican | Yea |
| Nancy Jenkins-Arno | Republican | Yea |
| Parker Fairbairn | Republican | Yea |
| Pauline Wendzel | Republican | Yea |
| Phil Green | Republican | Yea |
| Rachelle Smit | Republican | Yea |
| Rick Outman | Republican | Yea |
| Ron Robinson | Republican | Yea |
| Rylee Linting | Republican | Yea |
| Sarah Lightner | Republican | Yea |
| Steve Carra | Republican | Yea |
| Steve Frisbie | Republican | Yea |
| Thomas Kuhn | Republican | Yea |
| Tim Kelly | Republican | Yea |
| Timothy Beson | Republican | Yea |
| Tom Kunse | Republican | Yea |
| William Bruck | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 57 | 0 | 0 | 0 |
| Democrat | 38 | 10 | 0 | 0 |
| Unaffiliated | 2 | 1 | 0 | 0 |
| Total | 97 | 11 | 0 | 0 |
| % of votes cast | 90% | 10% | 0% | 0% |
How each member voted (108)
| Member | Party | Vote |
|---|---|---|
| O’Neal | — | Yea |
| Myers-Phillips | — | Nay |
| St. Germaine | — | Yea |
| Alabas Farhat | Democrat | Yea |
| Angela Witwer | Democrat | Yea |
| Betsy Coffia | Democrat | Yea |
| Brenda Carter | Democrat | Yea |
| Carol Glanville | Democrat | Nay |
| Carrie Rheingans | Democrat | Nay |
| Cynthia Neeley | Democrat | Yea |
| Denise Mentzer | Democrat | Yea |
| Donavan McKinney | Democrat | Yea |
| Dylan Wegela | Democrat | Nay |
| Emily Dievendorf | Democrat | Nay |
| Erin Byrnes | Democrat | Yea |
| Helena Scott | Democrat | Yea |
| Jason M Hoskins | Democrat | Yea |
| Jason Morgan | Democrat | Nay |
| Jasper Martus | Democrat | Yea |
| Jennifer Conlin | Democrat | Yea |
| Jimmie Wilson Jr | Democrat | Yea |
| Joey Andrews | Democrat | Yea |
| John Fitzgerald | Democrat | Yea |
| Joseph Tate | Democrat | Yea |
| Julie Brixie | Democrat | Nay |
| Julie M. Rogers | Democrat | Yea |
| Kelly A Breen | Democrat | Yea |
| Kimberly Edwards | Democrat | Yea |
| Kristian Grant | Democrat | Yea |
| Laurie Pohutsky | Democrat | Yea |
| Mai Xiong | Democrat | Yea |
| Matt Koleszar | Democrat | Yea |
| Matt Longjohn | Democrat | Yea |
| Mike McFall | Democrat | Yea |
| Morgan Foreman | Democrat | Nay |
| Natalie Price | Democrat | Yea |
| Noah Arbit | Democrat | Yea |
| Penelope Tsernoglou | Democrat | Yea |
| Peter Herzberg | Democrat | Yea |
| Phil Skaggs | Democrat | Nay |
| Ranjeev Puri | Democrat | Yea |
| Reggie Miller | Democrat | Yea |
| Regina Weiss | Democrat | Nay |
| Samantha Steckloff | Democrat | Yea |
| Sharon MacDonell | Democrat | Nay |
| Stephanie A Young | Democrat | Yea |
| Stephen Wooden | Democrat | Yea |
| Tullio Liberati Jr. | Democrat | Yea |
| Tyrone Carter | Democrat | Yea |
| Veronica Paiz | Democrat | Yea |
| Will Snyder | Democrat | Yea |
| Angela Rigas | Republican | Yea |
| Ann M. Bollin | Republican | Yea |
| Bill Schuette | Republican | Yea |
| Brad Paquette | Republican | Yea |
| Bradley Slagh | Republican | Yea |
| Brian BeGole | Republican | Yea |
| Bryan Posthumus | Republican | Yea |
| Cameron Cavitt | Republican | Yea |
| Curtis S VanderWall | Republican | Yea |
| David Prestin | Republican | Yea |
| David W. Martin | Republican | Yea |
| Donni Steele | Republican | Yea |
| Douglas C Wozniak | Republican | Yea |
| Gina Johnsen | Republican | Yea |
| Greg VanWoerkom | Republican | Yea |
| Gregory Alexander | Republican | Yea |
| Gregory Markkanen | Republican | Yea |
| Jaime Greene | Republican | Yea |
| James DeSana | Republican | Yea |
| Jamie Thompson | Republican | Yea |
| Jason Woolford | Republican | Yea |
| Jay DeBoyer | Republican | Yea |
| Jennifer Wortz | Republican | Yea |
| Jerry Neyer | Republican | Yea |
| John R. Roth | Republican | Yea |
| Joseph A. Aragona | Republican | Yea |
| Joseph Fox | Republican | Yea |
| Joseph Pavlov | Republican | Yea |
| Josh Schriver | Republican | Yea |
| Karl Bohnak | Republican | Yea |
| Kathy Schmaltz | Republican | Yea |
| Ken Borton | Republican | Yea |
| Luke Meerman | Republican | Yea |
| Mark A Tisdel | Republican | Yea |
| Matt Hall | Republican | Yea |
| Matt Maddock | Republican | Yea |
| Matthew Bierlein | Republican | Yea |
| Mike Harris | Republican | Yea |
| Mike Hoadley | Republican | Yea |
| Mike Mueller | Republican | Yea |
| Nancy DeBoer | Republican | Yea |
| Nancy Jenkins-Arno | Republican | Yea |
| Parker Fairbairn | Republican | Yea |
| Pauline Wendzel | Republican | Yea |
| Phil Green | Republican | Yea |
| Rachelle Smit | Republican | Yea |
| Rick Outman | Republican | Yea |
| Ron Robinson | Republican | Yea |
| Rylee Linting | Republican | Yea |
| Sarah Lightner | Republican | Yea |
| Steve Carra | Republican | Yea |
| Steve Frisbie | Republican | Yea |
| Thomas Kuhn | Republican | Yea |
| Tim Kelly | Republican | Yea |
| Timothy Beson | Republican | Yea |
| Tom Kunse | Republican | Yea |
| William Bruck | Republican | Yea |
Subjects
Frequently asked questions
- What does HB 4014 do?
- Property tax: assessments; transfer of ownership of certain real property to certain individuals; exempt from uncapping of taxable value upon transfer. Amends sec. 27a of 1893 PA 206 (MCL 211.27a).
- Who sponsors HB 4014?
- HB 4014 is sponsored by Bradley Slagh (Republican).
- What is the current status of HB 4014?
- This bill has passed the House. Introduced March 20, 2025. It now moves to the second chamber.
- Where can I track HB 4014?
- Track HB 4014 free on One Click Politics — get push/email alerts when it moves.
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