Bill Text: MI HB5215 | 2013-2014 | 97th Legislature | Introduced

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Bill Title: Property tax; exemptions; requirement to hold local units harmless for disabled veteran's property tax exemption; provide for. Amends sec. 7b of 1893 PA 206 (MCL 211.7b).

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-01-09 - Printed Bill Filed 01/09/2014 [HB5215 Detail]

Download: Michigan-2013-HB5215-Introduced.html

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HOUSE BILL No. 5215

January 8, 2014, Introduced by Rep. Schmidt 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 obtain the exemption, 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, 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

 

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) This state shall reimburse a local tax collecting unit for

 

any revenue lost as a result of the exemption under this section.

 

     (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 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, 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 as individually unemployable.