HB-4336, As Passed House, September 27, 2017

HB-4336, As Passed Senate, September 27, 2017

SUBSTITUTE FOR

HOUSE BILL NO. 4336

     A bill to amend 1893 PA 206, entitled

"The general property tax act,"

by amending section 120 (MCL 211.120), as amended by 2003 PA 140.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 120. (1) A person claiming an exemption under section 7cc

shall not do any of the following:

     (a) Make a false or fraudulent affidavit claiming an exemption

or a false statement on an affidavit claiming an exemption.

     (b) Aid, abet, or assist another in an attempt to wrongfully

obtain an exemption.

     (c) Make or permit to be made for himself or herself or for

any other person a false affidavit claiming an exemption or a false

statement on an affidavit claiming an exemption, either in whole or

in part.

     (d) Fail to rescind an exemption after the property subject to

that exemption is no longer a principal residence as defined in

section 7dd.

     (e) Claim a substantially similar exemption, deduction, or

credit on property in another state, as prohibited by section

7cc(3).

     (2) A person who violates a provision of subsection (1) with

the intent to wrongfully obtain or attempt to obtain an exemption

under section 7cc is guilty of a misdemeanor punishable by

imprisonment of not more than 1 year and punishable by a fine of

not more than $5,000.00 or public service of not more than 1,500

hours, or both.

     (3) In addition to the penalties provided in subsection (2), a

person who knowingly swears to or verifies an affidavit claiming an

exemption under section 7cc, or an affidavit claiming any exemption

under section 7cc that contains a false or fraudulent statement,

with the intent to aid, abet, or assist in defrauding this state or

a political subdivision of this state, is guilty of perjury, a

misdemeanor punishable by imprisonment of not more than 1 year and

punishable by a fine of not more than $5,000.00 or public service

of not more than 1,500 hours, or both.

     (4) A person who does not violate a provision of subsection

(1), but who knowingly violates any other provision of this act

with the intent to defraud this state or a political subdivision of

this state, is guilty of a misdemeanor punishable by a fine of not

more than $1,000.00 or public service of not more than 500 hours,

or both.

     (5) The attorney general and the prosecuting attorney of each

county of this state have concurrent power to enforce this act.

     (6) The penalty provisions set forth in subsections (2), (3),

and (4) do not apply to a violation of subsection (1) or any other

provision of this act occurring before December 31, 1995.

     Enacting section 1. This amendatory act does not take effect

unless Senate Bill No. ____ or House Bill No. 4335 (request no.

01865'17) of the 99th Legislature is enacted into law.