Bill Text: MI HB4139 | 2017-2018 | 99th Legislature | Introduced

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Bill Title: Property tax; exemptions; criteria to qualify for property tax exemptions; modify for disabled veterans. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-02-02 - Bill Electronically Reproduced 02/01/2017 [HB4139 Detail]

Download: Michigan-2017-HB4139-Introduced.html

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HOUSE BILL No. 4139

 

 

February 1, 2017, Introduced by Reps. Chirkun, Robinson, Elder, Cochran, Peterson, Ellison, Hoadley, Yanez, Wittenberg, LaFave, Dianda, Faris, Lasinski, Gay-Dagnogo, Chang, Santana, Hertel, Sabo, Durhal, Howell, Brinks and Pagan and referred to the Committee on Tax Policy.

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending section 7b (MCL 211.7b), as amended by 2013 PA 161.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 7b. (1) Real property used and owned as a homestead by a

 

disabled veteran who was discharged from the armed forces of the

 

United States under honorable conditions or by an individual

 

described in subsection (2) is exempt from the collection of taxes

 

under this act. To obtain the exemption, the property owner or his

 

or her legal designee shall file an affidavit showing the facts

 

required by this section and a description of the real property

 

shall be filed by the property owner or his or her legal designee

 

with the supervisor or other assessing officer during the period

 

beginning with the tax day for each year and ending at the time of

 

the final adjournment of the local board of review. The affidavit

 

when filed shall be open to inspection. The county treasurer shall

 

cancel taxes subject to collection under this act for any year in

 

which a disabled veteran eligible for the exemption under this

 

section has acquired title to real property exempt under this

 

section. Upon granting the exemption under this section, each local

 

taxing unit shall bear the loss of its portion of the taxes upon

 

which the exemption has been granted.

 

     (2) If a disabled veteran who is otherwise eligible for the

 

exemption under this section dies, either before or after the

 

exemption under this section is granted, the exemption shall remain

 

remains available to or shall continue continues for his or her

 

unremarried surviving spouse. The surviving spouse shall comply

 

with the requirements of subsection (1) and shall indicate on the

 

affidavit that he or she is the surviving spouse of a disabled

 

veteran entitled to the exemption under this section. The exemption

 

shall continue continues as long as the surviving spouse remains

 

unremarried.

 

     (3) As used in this section, "disabled veteran" means a person

 

who is a resident of this state and who meets 1 of the following

 

criteria:

 

     (a) Has been determined by the United States department of

 

veterans affairs Department of Veterans Affairs to be permanently

 

and totally disabled as a result of military service and entitled

 

to veterans' benefits at the 100% rate.

 

     (b) Has a certificate from the United States veterans'

 

administration, or its successors, Department of Veterans Affairs

certifying that he or she is receiving or has received pecuniary

 

assistance due to disability for specially adapted housing.

 

     (c) Has been rated by the United States department of veterans

 

affairs Department of Veterans Affairs as individually

 

unemployable.