May 7, 2013, Introduced by Reps. Dianda, Brown, Cochran, Knezek, Kivela, Driskell, Brinks, Dillon, Lamonte, Ananich, Stallworth, Yanez, Abed, Roberts, Zemke, Lauwers, Daley, Rendon and Haugh 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).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
7b. (1) Real estate property
used and owned as a
homestead
by a soldier or sailor disabled
veteran who was
discharged from the armed forces of the United States under
honorable
conditions with a service connected disability, and who
has
a certificate from the United States veterans' administration,
or
its successors, certifying the soldier or sailor is receiving or
has
received pecuniary assistance due to disability for specially
adapted
housing, shall be is exempt from taxation. the collection
of
taxes under this act. To obtain the
exemption, an affidavit ,
accompanied
by the certificate, showing the
facts required by this
section and a description of the real property shall be filed with
the
supervisor or other assessing officer
. The affidavit and
accompanying
certificate shall be filed 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 and
accompanying
certificate when filed shall be
open to inspection.
The
county treasurer is hereby authorized, pursuant to section 55,
to
may cancel the taxes subject to collection under this act for
any
year in which a soldier or sailor disabled veteran eligible for
the
exemption under this section has
acquired title to real estate
property
exempt under this section. Upon the granting
of the
exemption
as allowed in under this section, each local taxing unit
shall
bear the loss of their its
portion of the taxes upon which
the
exemption has been claimed and allowed.granted.
(2)
If a soldier or sailor entitled to disabled veteran who is
otherwise
eligible for the exemption permitted
by under this
section
dies, the exemption shall continue in favor of the for his
or
her unremarried surviving spouse. of
the soldier or sailor. 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 soldier or sailor disabled
veteran entitled
to
the exemption by under this section. The
exemption shall
continue as long as the surviving spouse remains unremarried.
(3) As used in this section, "disabled veteran" means any of
the following:
(a) A person who has a certificate from the United States
department of veterans affairs certifying that he or she is
receiving or has received pecuniary assistance for specially
adapted housing due to his or her service connected disability.
(b) A person who 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.
(c) A person rated by the United States department of veterans
affairs as individually unemployable.