September 19, 2017, Introduced by Reps. Maturen, Griffin, Hughes and Howell and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 7b and 53b (MCL 211.7b and 211.53b), section
7b as amended by 2013 PA 161 and section 53b as amended by 2016 PA
108.
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 in which the exemption is
claimed
and ending at the time of the final
adjournment of the
local
board of review. on December
1 of each year in which the
exemption is claimed. If the affidavit is timely filed, the
supervisor or other assessing officer shall review the affidavit
and determine whether the requirements of this section are met. If
the requirements are met, the supervisor or other assessing officer
shall grant the exemption. 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. An eligibility determination of a supervisor or other
assessing officer under this section may be appealed to the board
of review at any meeting of the board of review during the year in
which the exemption under this section is claimed.
(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
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 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, 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 of veterans
affairs
Department of Veterans
Affairs as individually
unemployable.
Sec. 53b. (1) If there has been a qualified error, the
qualified error shall be verified by the local assessing officer
and approved by the board of review. Except as otherwise provided
in subsection (9), the board of review shall meet for the purposes
of this section on Tuesday following the second Monday in December
and on Tuesday following the third Monday in July. If approved, the
board of review shall file an affidavit within 30 days relative to
the qualified error with the proper officials and all affected
official records shall be corrected. If the qualified error results
in an overpayment or underpayment, the rebate, including any
interest paid, shall be made to the taxpayer or the taxpayer shall
be notified and payment made within 30 days of the notice. A rebate
shall be without interest. The treasurer in possession of the
appropriate tax roll may deduct the rebate from the appropriate tax
collecting unit's subsequent distribution of taxes. The treasurer
in possession of the appropriate tax roll shall bill to the
appropriate tax collecting unit the tax collecting unit's share of
taxes rebated. Except as otherwise provided in subsections (6) and
(8) and section 27a(4), a correction under this subsection may be
made for the current year and the immediately preceding year only.
(2) Action pursuant to subsection (1) may be initiated by the
taxpayer or the assessing officer.
(3) The board of review meeting in July and December shall
meet only for the purpose described in subsection (1) and to hear
appeals provided for in sections 7b, 7u, 7cc, 7ee, 7jj, and 9o. If
an exemption under section 7u is approved, the board of review
shall file an affidavit with the proper officials involved in the
assessment and collection of taxes and all affected official
records shall be corrected. If an appeal under section 7b, 7cc,
7ee, 7jj, or 9o results in a determination that an overpayment has
been made, the board of review shall file an affidavit and a rebate
shall be made at the times and in the manner provided in subsection
(1). Except as otherwise provided in sections 7b, 7cc, 7ee, 7jj,
and 9o, a correction under this subsection shall be made for the
year in which the appeal is made only. If the board of review
approves an exemption or provides a rebate for property under
section 7cc, 7ee, or 7jj as provided in this subsection, the board
of review shall require the owner to execute the affidavit provided
for in section 7cc, 7ee, or 7jj and shall forward a copy of any
section 7cc affidavits to the department of treasury.
(4) If an exemption under section 7cc is approved by the board
of review under this section, the provisions of section 7cc apply.
If an exemption under section 7cc is not approved by the board of
review under this section, the owner may appeal that decision in
writing to the department of treasury within 35 days of the board
of review's denial and the appeal shall be conducted as provided in
section 7cc(8).
(5) An owner or assessor may appeal a decision of the board of
review under this section regarding an exemption under section 7ee
or 7jj to the residential and small claims division of the Michigan
tax tribunal. An owner is not required to pay the amount of tax in
dispute in order to receive a final determination of the
residential and small claims division of the Michigan tax tribunal.
However, interest and penalties, if any, shall accrue and be
computed based on interest and penalties that would have accrued
from the date the taxes were originally levied as if there had not
been an exemption.
(6) A correction under this section that approves a principal
residence exemption pursuant to section 7cc may be made for the
year in which the appeal was filed and the 3 immediately preceding
tax years.
(7) For the appeal of a denial of a claim of exemption for
personal property under section 9o, if an exemption is approved,
the board of review shall remove the personal property from the
assessment roll.
(8) If an exemption for personal property under section 9o is
approved, the board of review shall file an affidavit with the
proper officials involved in the assessment and collection of taxes
and all affected official records shall be corrected. If the board
of review does not approve an exemption under section 9o, the
person claiming the exemption for that personal property may appeal
that decision in writing to the Michigan tax tribunal. A correction
under this subsection that approves an exemption under section 9o
may be made for the year in which the appeal was filed and the
immediately preceding 3 tax years.
(9) The governing body of the city or township may authorize,
by adoption of an ordinance or resolution, 1 or more of the
following alternative meeting dates for the purposes of this
section:
(a) An alternative meeting date during the week of the second
Monday in December.
(b) An alternative meeting date during the week of the third
Monday in July.
(10) As used in this section, "qualified error" means 1 or
more of the following:
(a) A clerical error relative to the correct assessment
figures, the rate of taxation, or the mathematical computation
relating to the assessing of taxes.
(b) A mutual mistake of fact.
(c) An adjustment under section 27a(4) or an exemption under
section 7hh(3)(b).
(d) An error of measurement or calculation of the physical
dimensions or components of the real property being assessed.
(e) An error of omission or inclusion of a part of the real
property being assessed.
(f) An error regarding the correct taxable status of the real
property being assessed.
(g) An error made by the taxpayer in preparing the statement
of assessable personal property under section 19.
(h) An error made in the denial of a claim of exemption for
personal property under section 9o.