Michigan SB1044: Individual income tax: property tax credit; definition of homestead; modify. Amends sec. 508 of 1967 PA 281 (MCL 206.508).

What the bill says

To amend 1967 PA 281, entitled "Income tax act of 1967," by amending section 508 (MCL 206.508), as amended by 2018 PA 588.

From the introduced text, June 18, 2026:

A bill to amend 1967 PA 281, entitled "Income tax act of 1967," by amending section 508 (MCL 206.508), as amended by 2018 PA 588. the people of the state of michigan enact: Sec. 508. (1) "Gross rent" means the total rent contracted to be paid by the renter or lessee of a homestead pursuant to dealing at arms' length with the landlord of the homestead. When If the landlord and tenant have not dealt with each other at arms' length and the department believes that the gross rent charged is excessive, the department may adjust the gross rent to a reasonable amount for the purposes of this chapter. (2) "Homestead" means a dwelling or unit in a multiple-unit dwelling that is subject to ad valorem taxes, or a service charge in lieu of taxes as provided by section 15a of the state housing development authority act of 1966, 1966 PA 346, MCL 125.1415a, owned and occupied as a home by the owner of the dwelling or unit, or occupied as the dwelling of the renter or lessee, including all unoccupied real property not classified for ad valorem tax purposes as commercial, industrial, residential, or timber-cut over, owned by the owner of the homestead. Beginning in the 1990 tax year, a A homestead does not include unoccupied real property that …

Read the full official text

Sponsors

• Cherry, John (D, 27) · primary sponsor
• Daley, Kevin (R, 26)
• Lauwers, Dan (R, 25)
• Theis, Lana (R, 22)
• Johnson, Ruth (R, 24)
• Damoose, John (R, 37)
• McBroom, Edward (R, 38)
• Nesbitt, Aric (R, 20)
• Outman, Rick (R, 33)
• Victory, Roger (R, 31)
• Bumstead, Jon (R, 32)
• Huizenga, Mark (R, 30)

Latest actions

1. June 18, 2026: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION
2. June 18, 2026: INTRODUCED BY SENATOR JOHN CHERRY

Common questions

What is SB1044?

SB1044 is a bill in the Michigan Legislature (103rd Legislature): Individual income tax: property tax credit; definition of homestead; modify. Amends sec. 508 of 1967 PA 281 (MCL 206.508).

What does SB1044 do?

In its own words: To amend 1967 PA 281, entitled "Income tax act of 1967," by amending section 508 (MCL 206.508), as amended by 2018 PA 588.

What is the status of SB1044?

In committee as of June 18, 2026. Latest action: REFERRED TO COMMITTEE ON FINANCE, INSURANCE, AND CONSUMER PROTECTION (June 18, 2026).

Who sponsored SB1044?

Cherry, John (D, 27), with 11 co-sponsors.

Where is the official record for SB1044?

On the Michigan Legislature website: https://www.legislature.mi.gov/Bills/Bill?ObjectName=2026-SB-1044