Bill Text: MI HB4165 | 2017-2018 | 99th 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) 2017-02-08 - Bill Electronically Reproduced 02/07/2017 [HB4165 Detail]

Download: Michigan-2017-HB4165-Introduced.html

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HOUSE BILL No. 4165

 

 

February 7, 2017, Introduced by Reps. Iden, Lucido, Howrylak, Webber, Kelly, Elder, Hughes, Crawford, Lasinski and Frederick 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 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

 

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, Department of Veterans Affairs, or its successors,

 

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.