---
type: "Bill"
title: "Property tax: exemptions; small business personal property tax exemption; modify. Amends sec. 9o of 1893 PA 206 (MCL 211.9o)."
description: "Property tax: exemptions; small business personal property tax exemption; modify. Amends sec. 9o of 1893 PA 206 (MCL 211.9o)."
jurisdiction: "us/states/mi"
legislature: "Michigan Legislature"
session: "2021-2022"
identifier: "HB 5351"
citation: "Michigan HB 5351 (2021-2022)"
classification: ["bill"]
subjects: ["Property tax: exemptions", "Property tax: personal property"]
status: "enacted"
primary_sponsors: ["Steven Johnson"]
version_count: 5
action_count: 33
vote_count: 3
first_action: "2021-09-29T04:00:00+00:00"
last_action: "2021-12-15T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/c445bfdf-bdeb-4dd1-a1b8-bb525cc0dcc8"
source_url: "http://legislature.mi.gov/doc.aspx?2021-HB-5351"
source_hash: "e7d9d755e6e7deb7ca19cd3677c39d7b6f0ab7a906bcaeabb091c05188540397"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mi"]
---

# Michigan HB 5351 (2021-2022) — Property tax: exemptions; small business personal property tax exemption; modify. Amends sec. 9o of 1893 PA 206 (MCL 211.9o).

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Passed by the House** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billengrossed/House/htm/2021-HEBH-5351.htm)
2. **As Passed by the Senate** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billengrossed/House/htm/2021-HEBS-5351.htm)
3. **House Concurred Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billconcurred/House/htm/2021-HCB-5351.htm)
4. **House Introduced Bill** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/billintroduced/House/htm/2021-HIB-5351.htm)
5. **Public Act** (committee substitute) — [source](http://legislature.mi.gov/documents/2021-2022/publicact/htm/2021-PA-0150.htm)

## Votes

- PASSED ROLL CALL # 495 YEAS 21 NAYS 15 EXCUSED 2 NOT VOTING 0 — **21–15** (pass) · upper
- passed; given immediate effect Roll Call # 586 Yeas 58 Nays 46 Excused 0 Not Voting 3 — **58–46** (pass) · lower
- roll call Roll Call # 634 Yeas 58 Nays 45 Excused 0 Not Voting 4 — **58–45** (pass) · lower

## Sponsors

- Steven Johnson — primary (person)
- Luke Meerman — cosponsor (person)
- Pat Outman — cosponsor (person)
- Sue Allor — cosponsor (person)
- Tommy Brann — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-09-29T04:00:00+00:00** introduced by Representative Steven Johnson `introduction`
- **2021-09-29T04:00:00+00:00** read a first time `reading-1`
- **2021-09-29T04:00:00+00:00** referred to Committee on Tax Policy `referral-committee`
- **2021-09-30T04:00:00+00:00** bill electronically reproduced 09/29/2021
- **2021-12-08T05:00:00+00:00** reported with recommendation without amendment `committee-passage`
- **2021-12-08T05:00:00+00:00** referred to second reading
- **2021-12-08T05:00:00+00:00** read a second time `reading-2`
- **2021-12-08T05:00:00+00:00** substitute (H-2) adopted
- **2021-12-08T05:00:00+00:00** placed on third reading
- **2021-12-08T05:00:00+00:00** placed on immediate passage
- **2021-12-08T05:00:00+00:00** read a third time `reading-3`
- **2021-12-08T05:00:00+00:00** passed; given immediate effect Roll Call # 586 Yeas 58 Nays 46 Excused 0 Not Voting 3 `passage`
- **2021-12-08T05:00:00+00:00** transmitted
- **2021-12-09T05:00:00+00:00** RULES SUSPENDED
- **2021-12-09T05:00:00+00:00** REFERRED TO COMMITTEE OF THE WHOLE `referral-committee`
- **2021-12-14T05:00:00+00:00** REPORTED BY COMMITTEE OF THE WHOLE FAVORABLY WITH SUBSTITUTE (S-1) `committee-passage`
- **2021-12-14T05:00:00+00:00** SUBSTITUTE (S-1) CONCURRED IN
- **2021-12-14T05:00:00+00:00** PLACED ON ORDER OF THIRD READING WITH SUBSTITUTE (S-1)
- **2021-12-14T05:00:00+00:00** RULES SUSPENDED
- **2021-12-14T05:00:00+00:00** PLACED ON IMMEDIATE PASSAGE
- **2021-12-14T05:00:00+00:00** PASSED ROLL CALL # 495 YEAS 21 NAYS 15 EXCUSED 2 NOT VOTING 0 `passage`
- **2021-12-14T05:00:00+00:00** INSERTED FULL TITLE
- **2021-12-14T05:00:00+00:00** returned from Senate with substitute (S-1)
- **2021-12-14T05:00:00+00:00** laid over one day under the rules
- **2021-12-14T05:00:00+00:00** rule suspended
- **2021-12-14T05:00:00+00:00** Senate substitute (S-1) concurred in
- **2021-12-14T05:00:00+00:00** roll call Roll Call # 634 Yeas 58 Nays 45 Excused 0 Not Voting 4
- **2021-12-14T05:00:00+00:00** full title agreed to
- **2021-12-14T05:00:00+00:00** bill ordered enrolled
- **2021-12-15T05:00:00+00:00** presented to the Governor 12/17/2021 11:16 AM `executive-receipt`
- **2021-12-15T05:00:00+00:00** approved by the Governor 12/23/2021 10:22 AM `executive-signature`
- **2021-12-15T05:00:00+00:00** filed with Secretary of State 12/27/2021 12:34 PM
- **2021-12-15T05:00:00+00:00** assigned PA 150'21

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c445bfdf-bdeb-4dd1-a1b8-bb525cc0dcc8`. Confidence: reported (aggregated from official Michigan legislature records).