Bill Text: MI SB0379 | 2023-2024 | 102nd Legislature | Introduced
Bill Title: Property tax: exemptions; exemption for disabled veterans; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2023-06-07 - Referred To Committee On Finance, Insurance, And Consumer Protection [SB0379 Detail]
Download: Michigan-2023-SB0379-Introduced.html
SENATE BILL NO. 379
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) either of the following individuals is exempt from the collection of taxes under this act: .
(a) A disabled veteran.
(b) A surviving spouse of a disabled veteran who dies while eligible for the exemption under this section, either before or after the exemption under this section is granted to the disabled veteran. An exemption under this subdivision continues as long as the surviving spouse does not remarry.
(2) To Subject to subsection (3), to obtain the exemption, an individual described in subsection (1)(a) or (b), or the individual's legal designee, must 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 an individual described in subsection (1)(a) or (b) who is eligible for the exemption under this section has acquired title to real property exempt under this section. Upon granting the If an exemption is granted under this section, each local taxing unit shall bear the loss of its portion of the taxes upon to which the exemption has been granted.applies.
(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.
(3) Subject to guidance from the department of treasury, an assessing officer may require submission of application information in addition to the information described in subsection (2) for a claim of exemption as to property described in subsection (4)(b), including information from a cooperative housing corporation described in subsection (4)(b).
(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 the veteran 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) "Real property used and owned as a homestead" includes real property occupied as a homestead by an individual who is a tenant stockholder of a cooperative housing corporation that holds legal title to the real property.
(c) "Veteran" means an individual who served in the United States Armed Forces and was discharged under honorable conditions.
