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