HOUSE BILL NO. 4624

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 or renew 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 If an exemption under this section , each is granted or renewed, both of the following apply:

(a) Each local taxing unit shall bear the loss of its portion of the taxes upon which the exemption has been granted. However, for taxes levied after December 31, 2021, each local taxing unit is eligible for reimbursement of its loss pursuant to section 2154 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.2154.

(b) The exemption remains in effect until the earlier of the following:

(i) The expiration of 5 consecutive tax years. If the property remains eligible for the exemption under this section after the expiration of 5 consecutive tax years, the owner or his or her legal designee may apply for a renewal of the exemption pursuant to the procedures prescribed in this subsection.

(ii) The expiration of the tax year in which the property ceases to be eligible for the exemption under this section. An owner of property subject to this subparagraph shall rescind the exemption in a form and manner prescribed by the state tax commission within 30 days after the property ceases to be eligible for the exemption.

(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.

Enacting section 1. This amendatory act does not take effect unless Senate Bill No.____ or House Bill No. 4626 (request no. 02136'21) of the 101st Legislature is enacted into law.