Bill Text: MI SB0006 | 2015-2016 | 98th Legislature | Introduced
Bill Title: Property tax; exemptions; exemption for disabled veterans; include joint tenancy. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2015-12-16 - Referred To Committee On Tax Policy [SB0006 Detail]
Download: Michigan-2015-SB0006-Introduced.html
SENATE BILL No. 6
January 20, 2015, Introduced by Senator HILDENBRAND and referred to the Committee on Veterans, Military Affairs 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
The principal residence of a disabled veteran who was discharged
from the armed forces of the United States under honorable
conditions
or by of an individual described in subsection (2) is
exempt from the collection of taxes under this act. To obtain the
exemption, an owner of the principal residence 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 principal residence
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
has acquired title to real property a principal residence
exempt under this section. Upon granting the exemption under this
section,
each local taxing unit shall bear bears 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 as long as the surviving spouse remains unremarried.
(3)
As used in this section:, "disabled
(a) "Disabled veteran" means a person 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 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, 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 as individually unemployable.
(b) "Owner" means that term as defined in section 7dd.
(c) "Principal residence" means property exempt under section
7cc.
