January 18, 2018, Introduced by Reps. Marino, Farrington, Lucido and Graves 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 Subject to
subsection (2), real property
used
and owned as a homestead by a any
of the following individuals
is exempt from the collection of taxes under this act:
(a)
A disabled veteran who was discharged
from the armed
forces
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.
(b) A surviving spouse of a disabled veteran who, immediately
before death, was eligible for the exemption under this section. An
exemption under this subdivision continues as long as the surviving
spouse remains unremarried.
(c) An individual who receives dependency and indemnity
compensation under 38 USC 1310 because he or she is the surviving
spouse of a veteran who died from a service-connected disability.
An exemption under this subdivision continues as long as the
surviving spouse remains unremarried.
(2) To obtain the exemption under this section, an individual
described in subsection (1)(a), (b), or (c), 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 is open to inspection. The county treasurer shall
cancel
taxes
subject to collection under this act for any year in which a
disabled
veteran an individual
described in subsection (1)(a), (b),
or (c) who is 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
available
to or shall continue 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 as long
as
the surviving spouse remains unremarried.
(3)
As used in this section: , "disabled
(a)
"Disabled veteran" means a person
veteran 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 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, Department
of Veterans Affairs
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 Department of
Veterans Affairs as individually
unemployable.
(b) "Service-connected disability" means a disability incurred
or aggravated in the line of duty in the active military, naval, or
air service as described in 38 USC 101(16).
(c) "Veteran" means a person who served in the active
military, naval, marine, coast guard, or air service and who was
discharged or released from his or her service with an honorable or
general discharge.