PROPERTY TAXES LEVIED UNDER SCHOOL CODE: EXEMPT SENIORS

House Bill 4510

Sponsor:  Rep. Ruth Ann Jamnick

Committee:  Tax Policy

Complete to 8-27-03

A SUMMARY OF HOUSE BILL 4510 AS INTRODUCED 4-1-03

         The bill would amend the General Property Tax Act to exempt real property and personal property owned by a person who is at least 65 years of age from the collection of taxes levied under the Revised School Code.

         [The exemption would cover, among other things, operating and debt millages levied by local and intermediate school districts and taxes levied for community colleges and libraries operated by school districts.  The bill would not appear to exempt property from the six-mill state education property tax, which is levied under the State Education Tax Act.]

         MCL 211.7gg

Analyst:  M. Wolf

_____________________________________________________________________________________________________________________

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.