Bill Text: MI HB4176 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Property tax; exemptions; disabled veteran exemption; hold local taxing units harmless for. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).
Spectrum: Slight Partisan Bill (Republican 7-4)
Status: (Introduced - Dead) 2019-02-14 - Bill Electronically Reproduced 02/13/2019 [HB4176 Detail]
Download: Michigan-2019-HB4176-Introduced.html
HOUSE BILL No. 4176
February 13, 2019, Introduced by Reps. Yaroch, Ellison, LaFave, Brann, Shannon, Vaupel, Cynthia Johnson, Green, Howell, Mueller and Sowerby and referred to the Committee on Military, Veterans and Homeland Security.
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
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 is 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, before January 1, 2019, 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) For taxes levied after December 31, 2018, this state shall
reimburse each local taxing unit for its portion of the taxes upon
which the exemption under this section has been granted.
(4) (3)
As used in this section: ,
"disabled
(a)
"Disabled veteran" means a person
veteran who is a
resident of this state and who meets 1 of the following criteria:
(i) (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.
(ii) (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.
(iii) (c)
Has been rated by the United States
department of
veterans
affairs Department of
Veterans Affairs as individually
unemployable.
(b) "Veteran" means an individual who served in the active
military, naval, marine, coast guard, or air service and who was
discharged or released from his or her service with an honorable or
general discharge.