February 24, 2015, Introduced by Reps. Theis, Lucido, Bizon, Cox, Chatfield, Barrett, Leutheuser, Runestad, Aaron Miller, Vaupel, Lyons, Somerville, Derek Miller, Chang, Tedder, Sheppard, Glenn, Hughes, Hooker, Pagel, Faris, Franz, Rutledge, Plawecki, Hoadley, Crawford, Cole, Yonker, Garcia and Sarah Roberts and referred to the Committee on Military and Veterans Affairs.
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. 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 bears 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) Real property is exempt from the collection of taxes under
this act if that real property is used and owned as a homestead by
an unremarried surviving spouse of a Michigan veteran who died from
service-connected causes while serving in the armed forces of the
United States in a war or war condition in which the United States
was a participant. 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
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. The county treasurer shall
cancel taxes subject to collection under this act for any year in
which the individual 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
bears the loss of its portion of the taxes upon which the exemption
has been granted. The exemption continues as long as the surviving
spouse remains unremarried.
(4) (3)
As used in this section: ,
"disabled
(a) "Armed forces of the United States" means the armed forces
of the United States and their reserve components.
(b) "Disabled veteran" means a person who is a resident of
this state and who meets 1 of the following criteria:
(i) (a)
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.
(ii) (b)
Has a certificate from the United
States veterans'
administration, or its successors, certifying that he or she is
receiving or has received pecuniary assistance due to disability
for specially adapted housing.
(iii) (c)
Has been rated by the United States
department of
veterans affairs as individually unemployable.
(c) "Michigan veteran" means an individual who, immediately
before death, served in the armed forces of the United States and
was a legal resident of this state.