HOUSE BILL No. 6443

 

 

October 4, 2018, Introduced by Reps. Cochran, Yanez, Peterson, Dianda, Faris, Chirkun, Santana, Sabo and Elder and referred to the Committee on Tax Policy.

 

     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 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, except that, for taxes levied in the year in which the

 

property owner first acquired the property and the immediately

 

succeeding year, a single filing may be made and shall be

 

considered timely if it is made not later than the time of the

 

final adjournment of the local board of review in the year

 

immediately succeeding the year in which the last of those taxes

 

were levied. 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 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) As used in this section, "disabled veteran" means a person

 

an individual who is a resident of this state and who meets 1 of

 

the following criteria:

     (a) Has been determined by the United States department

 

Department of veterans affairs Veterans Affairs to be permanently

 

and totally disabled as a result of military service and entitled

 

to veterans' benefits at the 100% rate.

 

     (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.

 

     (c) Has been rated by the United States department Department

 

of veterans affairs Veterans Affairs as individually unemployable.