REPEAL TRANSFER TAX



House Bill 4194

Sponsor: Rep. Sue Rocca

Committee: Tax Policy


Complete to 3-23-99



A SUMMARY OF HOUSE BILL 4194 AS INTRODUCED 2-9-99


The bill would repeal the State Real Estate Transfer Tax Act as of January 1, 2000.


That tax was created as part of the state's new school financing plan put in place with the passage of Proposal A in March of 1994. It is a three-quarters of one percent tax on the transfer of real property from one party to another. (The actual rate is set at $3.75 for each $500 or fraction of $500 of the total value of the property being transferred.) The liability for the tax is on the seller. The tax was created by Public Act 330 of 1993, which took effect April 1, 1994.


MCL 207.521 et al.
























Analyst: C. Couch



This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.