Bill Text: MI HB4961 | 2017-2018 | 99th Legislature | Introduced

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Bill Title: Property tax; exemptions; exemption for disabled veterans and surviving spouses; modify. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-09-19 - Bill Electronically Reproduced 09/14/2017 [HB4961 Detail]

Download: Michigan-2017-HB4961-Introduced.html

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HOUSE BILL No. 4961

 

 

September 14, 2017, Introduced by Reps. Sowerby, Chirkun, Clemente, Moss, Ellison, Liberati, Sabo, Hammoud, Yanez, Pagan, Chang, Hoadley, Gay-Dagnogo, Neeley, Faris, Sneller, Durhal, LaGrand, Rabhi, Elder, Green, Barrett, Noble, Lucido, Marino, Canfield, Farrington, Alexander, Wentworth and Zemke 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 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 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 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 for real property used and owned

 

by the unremarried surviving spouse as his or her homestead that

 

had previously been used by the decedent and the unremarried

 

surviving spouse as their joint homestead immediately prior to the

 

decedent's death. However, if an unremarried surviving spouse was

 

granted the exemption under this section for property taxes levied

 

after December 31, 2012 and before January 1, 2018 on real property

 

that the unremarried surviving spouse has since continuously used

 

and owned as his or her homestead, he or she remains eligible for

 

the exemption under this section until he or she no longer uses and

 

owns that real property as his or her homestead, even if the real

 

property was not the joint homestead of the unremarried surviving

 

spouse and the deceased disabled veteran immediately prior to the

 

death of the disabled veteran. To obtain the exemption, the

surviving spouse shall must comply with the requirements of

 

subsection (1) and shall must 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

 

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.