May 7, 2013, Introduced by Senators HILDENBRAND, EMMONS, BRANDENBURG, PROOS, GREEN, ROCCA, PAPPAGEORGE, JONES, COLBECK, NOFS and MARLEAU and referred to the Committee on Finance.
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.
(3) As used in this section, "disabled veteran" means a person
who meets all of the following criteria:
(a) Is a resident of this state.
(b) 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.
(c) Has been rated by the United States department of veterans
affairs as individually unemployable.