MI HB5744

Exempts qualified hydrogen fuel pumps from property tax collection for taxes levied after December 31, 2024, when classified as industrial or commercial personal property.

Defines "qualified hydrogen fuel pump" as a machine or device used to fill motor vehicles with hydrogen fuel that meets either H35 (35 Megapascals) or H70 (70 Megapascals) dispensing pressure standards.

Adds hydrogen fuel pump installation, replacement, or repair to the list of normal maintenance improvements for residential property that do not increase assessed value until the property is sold.

Clarifies that references in the tax code to types of normal repairs and improvements now include qualified hydrogen fuel pumps as item (r) in the definition of improvements.