SB-0352, As Passed House, October 23, 2013

SUBSTITUTE FOR

SENATE BILL NO. 352

     A bill to amend 1893 PA 206, entitled

"The general property tax act,"

by amending section 7b (MCL 211.7b).

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 7b. (1) Real estate property used and owned as a

homestead by a soldier or sailor disabled veteran who was

discharged from the armed forces of the United States under

honorable conditions with a service connected disability, and who

has a certificate from the United States veterans' administration,

or its successors, certifying the soldier or sailor is receiving or

has received pecuniary assistance due to disability for specially

adapted housing, shall be or by an individual described in

subsection (2) is exempt from taxation. the collection of taxes

under this act. To obtain the exemption, an affidavit , accompanied

by the certificate, 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 . The affidavit and accompanying certificate

shall be filed 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 and accompanying certificate

when filed shall be open to inspection. The county treasurer is

hereby authorized, pursuant to section 55, to shall cancel the

taxes subject to collection under this act for any year in which a

soldier or sailor disabled veteran eligible for the exemption under

this section has acquired title to real estate property exempt

under this section. Upon the granting of the exemption as allowed

in under this section, each local taxing unit shall bear the loss

of their its portion of the taxes upon which the exemption has been

claimed and allowed.granted.

     (2) If a soldier or sailor entitled to disabled veteran who is

otherwise eligible for the exemption permitted by under this

section dies, either before or after the exemption under this

section is granted, the exemption shall remain available to or

shall continue in favor of the for his or her unremarried surviving

spouse. of the soldier or sailor. 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 soldier or

sailor disabled veteran entitled to the exemption by under this

section. The exemption shall continue as long as the surviving

spouse remains unremarried.

Senate Bill No. 352 as amended May 22, 2013

                    as amended October 22, 2013

     (3) As used in this section, "disabled veteran" means a person

who is a resident of this state and who meets 1 of the following

criteria:

     (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.

     (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.

[(c) Has been rated by the United States department of veterans affairs as individually unemployable.]

<<Enacting section 1. This amendatory act shall be known and may be cited as the "Dannie Lee Barnes disabled veteran property tax relief act".>>