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Land Value Tax Changes on Horizon – What’s the Proposal and How Would it Impact Businesses?

Advocacy News – Sept. 15, 2023

This week the Michigan House Committee on Tax Policy heard testimony from State Rep. Stephanie Young (D – Detroit) and Detroit Mayor Mike Duggan on a new type of tax for Michigan called a Land Value Tax (LVT). The package of bills, House Bills 4966-4970, sponsored by Young and fellow Reps. Karen Whitsett and Tyrone Carter aim to mitigate Detroit’s high property taxes and blight challenges by removing certain local millages and replacing it with a tax on the market value of the land. The idea is to reduce the cost of improvements and incentivize development while increasing the cost on speculators holding vacant land.

The Michigan Chamber covered the proposal earlier this year, click here to read. Please be mindful that the proposal has changed based on the introduced package of bills. 

In his testimony to the House’s Tax Committee, Mayor Duggan indicated that the LVT would fall under Proposal A, an amendment to Michigan’s Constitution in 1994 that ensures property tax rates are capped by the rate of inflation or by a 5% increase. In addition, the Mayor stated that the decision to make the legislation Detroit-only is to be made by the Legislature, but implied he understood the LVT might not work for every municipality.

The Michigan Chamber has not taken a position on the bills to date but continues to work with members and stakeholders on addressing any concerns that may arise.

For questions, feedback or more information, please contact Leah Robinson at lrobinson@michamber.com.