HOUSE BILL NO. 4801

A bill to amend 1893 PA 206, entitled

"The general property tax act,"

(MCL 211.1 to 211.155) by adding section 7yy.

the people of the state of michigan enact:

Sec. 7yy. (1) For taxes levied after December 31, 2025, qualified residential child day care property is exempt from the collection of taxes under this act.

(2) To claim the exemption under subsection (1), an owner of qualified residential child day care property must file an application and relevant supporting documentation with the local tax collecting unit by a time and in a form and manner prescribed by the department of treasury.

(3) As used in this section:

(a) "Family child care home" and "group child care home" mean those terms as defined in section 1 of 1973 PA 116, MCL 722.111.

(b) "Principal residence" means that term as defined in section 7dd.

(c) "Qualified residential child day care property" means property owned and occupied as a principal residence in which a household member operates a family child care home or group child care home licensed under 1973 PA 116, MCL 722.111 to 722.128.