June 14, 2005, Introduced by Rep. Sheen and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 6 and 7u (MCL 211.6 and 211.7u), section 7u as
amended by 2003 PA 140.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
6. Undivided interests in lands real property owned by
tenants in common, not being co-partners, may be assessed to the
owners
thereof of that real
property, if so requested, and
in
the
discretion of the supervisor appropriate
assessing officer in
the local tax collecting unit in which the real property is
located.
Sec. 7u. (1) The principal residence of persons who, in the
judgment
of the supervisor appropriate
assessing officer in the
local tax collecting unit in which the principal residence is
located and the board of review, by reason of poverty, are unable
to contribute toward the public charges is eligible for exemption
in whole or in part from taxation under this act. This section does
not apply to the property of a corporation.
(2) To be eligible for exemption under this section, a person
shall do all of the following on an annual basis:
(a) Be an owner of and occupy as a principal residence the
property for which an exemption is requested.
(b)
File a claim with the supervisor appropriate assessing
officer or
the board of review on a form provided
by the local
assessing
tax collecting unit,
accompanied by federal and state
income tax returns for all persons residing in the principal
residence, including any property tax credit returns, filed in the
immediately preceding year or in the current year. The filing of a
claim under this subsection constitutes an appearance before the
board of review for the purpose of preserving the claimant's right
to appeal the decision of the board of review regarding the claim.
(c) Produce a valid driver's license or other form of
identification
if requested by the supervisor appropriate
assessing officer or the board of review.
(d) Produce a deed, land contract, or other evidence of
ownership of the property for which an exemption is requested if
required
by the supervisor appropriate
assessing officer or the
board of review.
(e)
Meet the federal poverty guidelines updated revised
annually
in the federal register by the United States by the
secretary
of the department of health and human
services under
authority
of section 673 of subtitle B of title VI of the omnibus
budget
reconciliation act of 1981, Public Law 97-35, pursuant
to
section
9902 of the community services block grant act, 42 U.S.C.
USC 9902, or alternative poverty guidelines adopted by the
governing
body of the local assessing tax
collecting unit
provided the alternative guidelines do not provide income
eligibility requirements less than the federal poverty guidelines.
(3) The application for an exemption under this section shall
be filed after January 1 but before the day prior to the last day
of the board of review.
(4)
The governing body of the local assessing tax collecting
unit shall determine and make available to the public the policy
and poverty
guidelines that the local assessing tax collecting
unit uses for the granting of exemptions under this section. The
guidelines shall include but not be limited to the specific income
and asset levels of the claimant and total household income and
assets.
(5) The board of review shall follow the policy and poverty
guidelines
of the local assessing tax
collecting unit in granting
or denying an exemption under this section unless the board of
review determines that there are substantial and compelling reasons
why there should be a deviation from the policy and guidelines and
the substantial and compelling reasons are communicated in writing
to the claimant.
(6) A person who files a claim under this section is not
prohibited from also appealing the assessment on the property for
which that claim is made before the board of review in the same
year.
(7) As used in this section, "principal residence" means
principal residence or qualified agricultural property as those
terms are defined in section 7dd.