Bill Text: MI HB4158 | 2019-2020 | 100th Legislature | Introduced

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Bill Title: Property tax; exemptions; affidavit filing requirements for disabled veteran exemption; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-02-07 - Bill Electronically Reproduced 02/06/2019 [HB4158 Detail]

Download: Michigan-2019-HB4158-Introduced.html

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HOUSE BILL No. 4158

 

 

February 6, 2019, Introduced by Rep. Iden and referred to the Committee on Local Government and Municipal Finance.

 

     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 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 each

 

year during the period beginning with the tax day for each year on

 

January 1 and ending at the time of the final adjournment of the

local board of review. on December 1. The affidavit shall be in a

 

form prescribed by the state tax commission and, when filed, shall

 

be open to inspection. Upon receipt of an affidavit filed under

 

this section, the supervisor or other assessing officer shall,

 

within 5 days, review the affidavit for purposes of identifying

 

facial defects that likely would result in a subsequent denial of

 

the exemption by the local board of review. If the supervisor or

 

other assessing officer determines that an affidavit is facially

 

defective, he or she shall, within that same 5-day period, provide

 

the property owner or his or her legal designee written notice of

 

the defect and the date by which a corrected affidavit must be

 

filed for purposes of obtaining an eligibility determination from

 

the board of review. A corrected affidavit filed under this section

 

must be filed within 10 days of receipt of the written notice or by

 

no later than the final adjournment of the local board of review,

 

whichever is sooner. An eligibility determination under this

 

section shall be made by the local board of review at its March,

 

July, or December meeting. 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

 

an individual 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.