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Reinstate program to defer special property tax assessments (HB 4080)

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Michigan

2026

Reinstates Michigan’s program letting eligible homeowners delay payment of local special assessments (for sewers, streets, water, etc.) on their primary home. Payments are postponed until the home is sold or one year after the owner’s death; a co-owning spouse keeps the deferral. Interest accrues, with up to four partial payments a year allowed. If the home is transferred, the balance is due and may face 1% monthly interest. No state payments for assessments set 10/1/2020–effective date.

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