Bill Text: MI HB4851 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Property tax: board of review; review of denials of disabled veterans exemptions in certain circumstances; provide for. Amends sec. 53b of 1893 PA 206 (MCL 211.53b).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2020-10-14 - Assigned Pa 206'20 With Immediate Effect [HB4851 Detail]
Download: Michigan-2019-HB4851-Introduced.html
HOUSE BILL NO. 4851
August 28, 2019, Introduced by Rep. Hoitenga
and referred to the Committee on Local Government and Municipal Finance.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 7b and 53b (MCL 211.7b and 211.53b), section 7b as amended by 2013 PA 161 and section 53b as amended by 2017 PA 261.
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 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 An exemption under this section remains in effect until December 30 of the year in which the property no longer qualifies for the exemption. If property ceases to qualify for the exemption under this section, the property owner or his or her legal designee shall, in a time and manner prescribed by the state tax commission, notify the supervisor or other assessing officer of the loss of exempt status. While an exemption under this section is in effect, 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) 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 Department of veterans affairs 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 Department of veterans affairs Veterans Affairs as individually unemployable.
Sec. 53b. (1) If there has been a qualified error, the qualified error shall must be verified by the local assessing officer and approved by the board of review. Except as otherwise provided in subsection (7), the board of review shall meet for the purposes of this section on Tuesday following the second Monday in December and on Tuesday following the third Monday in July. If approved, the board of review shall file an affidavit within 30 days relative to the qualified error with the proper officials and all affected official records shall must be corrected. If the qualified error results in an overpayment or underpayment, the rebate, including any interest paid, shall must be made to the taxpayer or the taxpayer shall must be notified and payment made within 30 days of the notice. A rebate shall must be without interest. The treasurer in possession of the appropriate tax roll may deduct the rebate from the appropriate tax collecting unit's subsequent distribution of taxes. The treasurer in possession of the appropriate tax roll shall bill to the appropriate tax collecting unit the tax collecting unit's share of taxes rebated. Except as otherwise provided in subsection (6) and section 27a(4), a correction under this subsection may be made for the current year and the immediately preceding year only.
(2) Action pursuant to subsection (1) may be initiated by the taxpayer or the assessing officer.
(3) The board of review meeting in July and December shall meet only for the purpose described in subsection (1) and to hear appeals provided for in sections 7u, 7cc, 7ee, and 7jj. If an exemption under section 7u is approved, the board of review shall file an affidavit with the proper officials involved in the assessment and collection of taxes and all affected official records shall must be corrected. If an appeal under section 7cc, 7ee, or 7jj results in a determination that an overpayment has been made, the board of review shall file an affidavit and a rebate shall must be made at the times and in the manner provided in subsection (1). Except as otherwise provided in sections 7cc, 7ee, and 7jj, a correction under this subsection shall may be made for the year in which the appeal is made only. If the board of review approves an exemption or provides a rebate for property under section 7cc, 7ee, or 7jj as provided in this subsection, the board of review shall require the owner to execute the affidavit provided for in section 7cc, 7ee, or 7jj and shall forward a copy of any section 7cc affidavits to the department of treasury.
(4) If an exemption under section 7cc is approved by the board of review under this section, the provisions of section 7cc apply. If an exemption under section 7cc is not approved by the board of review under this section, the owner may appeal that decision in writing to the department of treasury within 35 days of the board of review's denial and the appeal shall must be conducted as provided in section 7cc(8).
(5) An owner or assessor may appeal a decision of the board of review under this section regarding an exemption under section 7ee or 7jj to the residential and small claims division of the Michigan tax tribunal. An owner is not required to pay the amount of tax in dispute in order to receive a final determination of the residential and small claims division of the Michigan tax tribunal. However, interest and penalties, if any, shall will accrue and be computed based on interest and penalties that would have accrued from the date the taxes were originally levied as if there had not been an exemption.
(6) A correction under this section that approves a principal residence exemption pursuant to under section 7cc may be made for the year in which the appeal was filed and the 3 immediately preceding tax years.
(7) The governing body of the city or township may authorize, by adoption of an ordinance or resolution, 1 or more of the following alternative meeting dates for the purposes of this section:
(a) An alternative meeting date during the week of the second Monday in December.
(b) An alternative meeting date during the week of the third Monday in July.
(8) As used in this section, "qualified error" means 1 or more of the following:
(a) A clerical error relative to the correct assessment figures, the rate of taxation, or the mathematical computation relating to the assessing of taxes.
(b) A mutual mistake of fact.
(c) An adjustment under section 27a(4) or an exemption under section 7hh(3)(b).
(d) An error of measurement or calculation of the physical dimensions or components of the real property being assessed.
(e) An error of omission or inclusion of a part of the real property being assessed.
(f) An error regarding the correct taxable status of the real property being assessed.
(g) An error made by the taxpayer in preparing the statement of assessable personal property under section 19.
(h) An error made in the denial of a claim of exemption for personal property under section 9o.
(i) An error made in the denial of a claim of exemption for a homestead under section 7b, or a failure to consider a claim of the exemption, resulting from the failure of a local tax collecting unit to process a timely and sufficient filing for the exemption under section 7b.
