Bill Text: MI HB4484 | 2017-2018 | 99th Legislature | Introduced

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-04-20 - Bill Electronically Reproduced 04/19/2017 [HB4484 Detail]

Download: Michigan-2017-HB4484-Introduced.html

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HOUSE BILL No. 4484

 

 

April 19, 2017, Introduced by Reps. Elder, Ellison and Lucido 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 is a resident of this state and 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 disabled veteran or his or her legal

 

designee shall file an affidavit showing the facts required by this

 

section subsection 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

 

subsection has acquired title to real property exempt under this

 

section. subsection. Upon granting the exemption under this

 

section, subsection, 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

 

available to or shall continue 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 as long

 

as the surviving spouse remains unremarried.

 

     (2) Real property used and owned as a homestead by an

 

individual who is a resident of this state is exempt from the

 

collection of taxes under this act if all of the following

 

conditions are met:

 

     (a) The individual is 1 of the following:

 

     (i) The unremarried surviving spouse of a disabled veteran who

 

was discharged from the Armed Forces of the United States under

 

honorable conditions and who was otherwise eligible for the

 

exemption under subsection (1) when he or she died, either before

or after the exemption under subsection (1) was granted to him or

 

her.

 

     (ii) The unremarried surviving spouse of a disabled veteran

 

who was a resident of this state when he or she entered the Armed

 

Forces of the United States and who was discharged from the Armed

 

Forces of the United States under honorable conditions.

 

     (b) The individual has not remarried since the death of the

 

disabled veteran described in subdivision (a)(i) or (ii).

 

     (c) The individual or his or her legal designee files an

 

affidavit showing the facts required by this subsection and a

 

description of the real property 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 an individual

 

eligible for the exemption under this subsection has acquired title

 

to real property exempt under this subsection. Upon granting the

 

exemption under this subsection, each local taxing unit shall bear

 

the loss of its portion of the taxes upon which the exemption has

 

been granted.

 

     (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.