MI HB5991

Amends Michigan's General Property Tax Act to clarify that a dock located on real property for access to a lake, river, or other body of water is classified as personal property if detached from the real property and stored on land away from the body of water annually for the winter season.

Adds seasonal dock exemption to existing personal property exemptions for householders, including customary furniture, fixtures, provisions, fuel, wearing apparel, and other similar household equipment.

Specifies that the dock exemption applies only when the dock meets the criteria of being detached and seasonally stored away from the water body during winter months.

Maintains existing restrictions on personal property exemptions, such as property used to produce income, held for speculative investment, or constituting inventory for sale cannot be exempt.

Includes conforming language updates to capitalize proper names and references (e.g., "Michigan state university cooperative extension service" to "State University Cooperative Extension Service").