March 8, 2017, Introduced by Reps. LaSata, Kahle, Hughes, Pagel, Hoadley, Faris, Sneller, Whiteford and Miller and referred to the Committee on Tax Policy.
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.
(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.