Bill Text: MI HB4362 | 2017-2018 | 99th Legislature | Introduced

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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: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-03-16 - Bill Electronically Reproduced 03/15/2017 [HB4362 Detail]

Download: Michigan-2017-HB4362-Introduced.html

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HOUSE BILL No. 4362

 

 

March 15, 2017, Introduced by Reps. Yaroch, Schor, Lucido, Marino, Farrington, Leutheuser, Elder, McCready and Ellison 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 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 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, 2018, 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, 2017, 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 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, 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.