May 12, 2016, Introduced by Senators HERTEL, HOOD and GREGORY and referred to the Committee on Finance.
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, the property owner or his
or her legal designee shall file 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. A properly filed affidavit
remains effective for subsequent tax years until there is a change
of circumstances that requires an updated affidavit or a rescission
of the claim of exemption. A rescission of the claim of exemption
shall be made in writing and filed by the property owner or his or
her legal designee with the supervisor or other assessing officer
within 30 days of the change of circumstances that causes the
exempted property to no longer be eligible for the exemption. 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
remains
available to or shall continue continues 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 continues as long as the surviving spouse remains
unremarried.
(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 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,
Department of Veterans
Affairs 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
Department of Veterans
Affairs as individually
unemployable.