Taxation: administration; settlement process; modify to reflect repeal of the state real estate transfer tax act. Amends sec. 21 of 1941 PA 122 (MCL 205.21). TIE BAR WITH: HB 5880’26, HB 5874’26
Key claim: This bill amends the revenue act settlement process so it reflects repeal of the state real estate transfer tax.
Abstract
(HB5876 · 103rd Legislature) Taxation: administration; settlement process; modify to reflect repeal of the state real estate transfer tax act. Amends sec. 21 of 1941 PA 122 (MCL 205.21). TIE BAR WITH: HB 5880’26, HB 5874’26 Sponsor: Rep. Tom Kuhn ® + 17 co-sponsors In committee: S Government Operations Latest vote: House Third Reading: Given Immediate Effect Roll Call #158 — 57-46 (passed, 2026-05-20) Latest action (2026-06-02): Referred To Committee On Government Operations
Why this matters
Repealing the state real estate transfer tax requires conforming cleanup across tax administration statutes, and this bill updates the Revenue Act’s settlement/assessment process to remove references to that tax. For taxpayers and the Department of Treasury, it signals that the repeal package is being drafted as an operational whole rather than a standalone revenue change, with administrative procedures adjusted in lockstep.