Bill Text: MI HB4516 | 2015-2016 | 98th Legislature | Introduced
Bill Title: Property tax; appeals; petition for retroactive property tax for certain eligible disabled veterans; allow. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).
Spectrum: Slight Partisan Bill (Republican 8-3)
Status: (Introduced - Dead) 2015-04-28 - Printed Bill Filed 04/24/2015 [HB4516 Detail]
Download: Michigan-2015-HB4516-Introduced.html
HOUSE BILL No. 4516
April 23, 2015, Introduced by Reps. Hughes, Glenn, Lyons, Inman, Rendon, Goike, Hooker, Outman, Rutledge, Talabi and Faris 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 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 Except as
otherwise provided in this subsection,
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 However, if
this filing period was missed for taxes levied in 2013 or 2014, or
both years, the property owner or his or her legal designee may
obtain the exemption for either year or both years by filing an
affidavit showing the facts required by this section for that year
or those years and a description of the real property for that year
or those years with the supervisor or other assessing officer
during the period beginning with the effective date of the
amendatory act that added this sentence and ending at the time of
the final adjournment of the local board of review in 2015. An
affidavit filed under this section 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,
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 continues as long as the surviving spouse remains
unremarried.
(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,
Veterans Administration, 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.
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.
