OFFICIAL RESIDENCE NOT THE

HOMESTEAD OF GOVT. OFFICIAL



House Bill 4200

Sponsor: Rep. Derrick Hale

Committee: Tax Policy


Complete to 1-20-00



A SUMMARY OF HOUSE BILL 4200 AS INTRODUCED 2-9-99


The bill would amend the General Property Tax Act to allow a local government official who lives in an official residence owned by the local unit of government to claim a homestead exemption for another residence as his or her "principal residence". Under the bill, the official residence in which an official is required to live would not be considered the official's principal residence. Instead, the official's principal residence would be defined as "the one place where he or she intends to return after his or her obligation to reside in the official residence terminates."


(The homestead exemption, generally speaking, exempts owner-occupied principal residences from local school operating taxes under the state's new school finance system put in place with the passage of Proposal A in 1994.)


MCL 211.7cc and 211.7dd





















Analyst: C. Couch



This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.