July 2, 2003, Introduced by Reps. Tobocman, Hunter, Dennis and Gillard and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 7d (MCL 211.7d), as amended by 1998 PA 469.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 7d. (1) Housing owned and operated by a nonprofit
2 corporation or association or by this state, a political
3 subdivision of this state, or an instrumentality of this state,
4 for occupancy or use solely by elderly persons or disabled
5 families persons is exempt from the collection of taxes
under
6 this act. For purposes of this section, housing is considered
7 occupied solely by
elderly persons or disabled families persons
8 even if 1 or more of the residential units is occupied by service
9 personnel, such as a custodian or nurse.
10 (2) If a local tax collecting unit has a tax roll for
11 collection, and the tax roll contains taxes assessed against
1 property for which an exemption is claimed under this section,
2 the appropriate collecting officer shall prepare a statement on a
3 form prescribed by the department of management and budget
4 describing the property for which an exemption is claimed under
5 this section, the names and addresses of the nonprofit
6 corporation or association entitled to the exemption, the total
7 amount of taxes exempted, and the amount of taxes assessed
8 against the property. The local tax collecting unit shall
9 forward the statement to the department of management and
10 budget. Upon verification of the statement, the state treasurer
11 shall draw his or her warrant upon the state treasury for the
12 total amount of tax revenues lost by the local tax collecting
13 unit as a result of the exemption under this section as shown by
14 the statement. After examining the statement, the state
15 treasurer shall forward the warrants to the treasurer of the
16 local tax collecting unit.
17 (3) The director of the department of management and budget
18 shall estimate the amount necessary to meet the expense of
19 administering the provisions of this section in each year, and
20 the legislature shall appropriate an amount sufficient to meet
21 that expense in each year.
22 (4) As used in this section:
23 (a) "Disabled person" means a person with disabilities.
24 (b) "Elderly
or disabled families" means families
25 consisting of 2 or
more persons if the head of the household, or
26 his or her spouse, is
62 years of age or over or is a disabled
27 person, and includes a
single person who is 62 years of age or
1 over or is a disabled
person.
2 (b) (c) "Elderly
person" means that term as defined in
3 section 202 of title II of the housing act of 1959, Public Law
4 86-372, 12 U.S.C. 1701q.
5 (c) (d) "Housing"
means new or rehabilitated a structure
6 or group of structures
with 8 or more residential units in 1 or
7 more of the structures
for occupancy and use by elderly persons
8 or disabled persons ,
including or, for taxes levied after
9 December 31, 2002, 2 or more residential units for occupancy and
10 use by disabled persons. Housing includes essential contiguous
11 land and related
facilities as well as and all personal
12 property of the nonprofit corporation or association used in
13 connection with the facilities.
14 (d) (e) "Nonprofit
corporation or association" means a
15 nonprofit corporation or association incorporated under the laws
16 of this state not otherwise exempt from the collection of taxes
17 under this act. ,
operating a housing facility or project
18 qualified, built, or
financed under section 202 of title II of
19 the housing act of
1959, Public Law 86-372, 12 U.S.C. 1701q,
20 section 236 of title
II of the national housing act, chapter 847,
21 82 Stat. 498, 12
U.S.C. 1715z-1, or section 811 of subtitle B of
22 title VIII of the
Cranston-Gonzalez national affordable housing
23 act, Public Law
101-625, 42 U.S.C. 8013.
24 (e) (f) "Person
with disabilities" means that term as
25 defined in section 811 of subtitle B of title VIII of the
26 Cranston-Gonzalez national affordable housing act, Public Law
27 101-625, 42 U.S.C. 8013.
1 (f) (g) "Residential
units" includes 1-bedroom any of
2 the following:
3 (i) One-bedroom units licensed under the adult foster care
4 facility licensing act, 1979 PA 218, MCL 400.701 to 400.737, for
5 persons who share dining, living, and bathroom facilities and who
6 have a mental illness, developmental disability, or a physical
7 handicap disability, as those terms are defined in the
adult
8 foster care facility licensing act, 1979 PA 218, MCL 400.701 to
9 400.737, or
individual financed at the time of construction or
10 rehabilitation under either section 202 of title II of the
11 housing act of 1959, Public law 86-372, 12 U.S.C. 1701q, section
12 236 of title II of the national housing act, chapter 847, 82
13 Stat. 498, 12 U.S.C. 1715z-1, or under section 811 of subtitle B
14 of title VIII of the Cranston-Gonzalez national affordable
15 housing act, Public Law 101-625, 42 U.S.C. 8013.
16 (ii) Individual self-contained dwellings in an unlicensed
17 facility . At financed
at the time of construction or
18 rehabilitation , both
self-contained dwellings and 1-bedroom
19 units must be financed
under either section 202 of title II
of
20 the housing act of 1959, Public Law 86-372, 12 U.S.C. 1701q, or
21 under section 811 of subtitle B of title VIII of the
22 Cranston-Gonzalez national affordable housing act, Public Law
23 101-625, 42 U.S.C. 8013.
24 (iii) One-bedroom units in a structure or group of
25 structures for disabled persons who share dining, living, and
26 bathroom facilities and who have a mental illness, developmental
27 disability, or physical disability, as those terms are defined in
1 the adult foster care facility licensing act, 1979 PA 218, MCL
2 400.701 to 400.737.