HOUSE BILL NO. 4741
June 13, 2023, Introduced by Reps. Jaime Greene, Kunse, Alexander, Borton, Cavitt, Zorn,
BeGole, Miller, Rigas, Bezotte, Harris, Steele, Aragona, Bierlein, Beson, St. Germaine, Prestin,
Hoadley, Carra, Rheingans, Martin, Friske, Bruck, Johnsen, Morgan and Paiz 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:
1 Sec. 7b. (1) Real property used and owned as a homestead by a
2 disabled veteran who was discharged from the armed forces Armed
3 Forces of the United States under honorable conditions or by an
4 individual described in subsection (2) is exempt from the
5 collection of taxes under this act. To obtain the exemption, the
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1 property owner or the property owner's legal designee shall file an
2 affidavit showing the facts required by this section and a
3 description of the real property shall be filed by the property
4 owner or his or her legal designee with the supervisor or other
5 assessing officer during the period beginning with the tax day for
6 each year and ending at the time of the final adjournment of the
7 local board of review. The affidavit when filed shall be is open to
8 inspection. The county treasurer shall cancel taxes subject to
9 collection under this act for any year in which a disabled veteran
10 eligible for the exemption under this section has acquired title to
11 real property exempt under this section. Upon granting the
12 exemption If an exemption is granted under this section, for taxes
13 levied before January 1, 2023, each local taxing unit shall bear
14 the loss of its portion of the taxes upon on which the exemption
15 has been granted.
16 (2) If a disabled veteran who is otherwise eligible for the
17 exemption under this section dies, either before or after the
18 exemption under this section is granted, the exemption shall remain
19 remains available to or shall continue continues for his or her
20 unremarried the decedent's surviving spouse. The surviving spouse
21 shall comply with the requirements of subsection (1) and shall
22 indicate on the affidavit that he or she the surviving spouse is
23 the surviving spouse of a disabled veteran entitled to the
24 exemption under this section. The exemption shall continue
25 continues as long as the surviving spouse remains
26 unremarried.continues to use and own as the surviving spouse's
27 homestead the same property that was used and owned as a homestead
28 by the decedent immediately before the decedent's death.
29 (3) For taxes levied after December 31, 2022, this state shall
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1 reimburse each local taxing unit for its portion of the taxes on
2 which the exemption under this section has been granted.
3 (4) (3) As used in this section: , "disabled
4 (a) "Disabled veteran" means a person veteran who is a
5 resident of this state and who meets 1 of the following criteria:
6 (i) (a) Has been determined by the United States department of
7 veterans affairs Department of Veterans Affairs to be permanently
8 and totally disabled as a result of military service and entitled
9 to veterans' benefits at the 100% rate.
10 (ii) (b) Has a certificate from the United States veterans'
11 administration, or its successors, Department of Veterans Affairs
12 certifying that he or she the veteran is receiving or has received
13 pecuniary assistance due to disability for specially adapted
14 housing.
15 (iii) (c) Has been rated by the United States department of
16 veterans affairs Department of Veterans Affairs as individually
17 unemployable.
18 (b) "Veteran" means an individual who served in the active
19 military, naval, marine, coast guard, or air service and who was
20 discharged or released from service with an honorable or general
21 discharge.
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Statutes affected:
House Introduced Bill: 211.7