HOUSE BILL NO. 5055
September 27, 2023, Introduced by Rep. BeGole and referred to the Committee on Military,
Veterans and Homeland Security.
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 of the
3 United States under honorable conditions or by an individual
4 described in subsection (2) either of the following individuals is
5 exempt from the collection of taxes under this act: .
6 (a) A disabled veteran.
JHM 02692'23
 2
1 (b) A surviving spouse of a disabled veteran who, immediately
2 before death, was eligible for the exemption under this section. An
3 exemption under this subdivision continues as long as the surviving
4 spouse does not remarry.
5 (2) To obtain the exemption, an individual described in
6 subsection (1)(a) or (b), or the individual's legal designee, must
7 file an affidavit showing the facts required by this section and a
8 description of the real property shall be filed by the property
9 owner or his or her legal designee with the supervisor or other
10 assessing officer during the period beginning with the tax day for
11 each year and ending at the time of the final adjournment of the
12 local board of review. The affidavit when filed shall be is open to
13 inspection. The county treasurer shall cancel taxes subject to
14 collection under this act for any year in which a disabled veteran
15 an individual described in subsection (1)(a) or (b) who is eligible
16 for the exemption under this section has acquired title to real
17 property exempt under this section. Upon granting the exemption
18 under this section, each local taxing unit shall bear the loss of
19 its portion of the taxes upon which the exemption has been granted.
20 (2) If a disabled veteran who is otherwise eligible for the
21 exemption under this section dies, either before or after the
22 exemption under this section is granted, the exemption shall remain
23 available to or shall continue for his or her unremarried surviving
24 spouse. The surviving spouse shall comply with the requirements of
25 subsection (1) and shall indicate on the affidavit that he or she
26 is the surviving spouse of a disabled veteran entitled to the
27 exemption under this section. The exemption shall continue as long
28 as the surviving spouse remains unremarried.
29 (3) Within 5 business days after an assessing officer receives
JHM 02692'23
 3
1 an exemption application filed pursuant to subsection (2) by or on
2 behalf of a surviving spouse described in subsection (1)(b), the
3 officer shall provide the applicant with a written notice
4 explaining the following consequences that may result from the
5 decision of the Michigan court of appeals in Lockhart v Ontonagon
6 Twp, No. 356883 (May 19, 2022):
7 (a) That the surviving spouse's eligibility for the exemption
8 under this section may be denied if the surviving spouse is
9 claiming the exemption on property that the deceased disabled
10 veteran did not previously use and own as a homestead.
11 (b) That, in the future, the surviving spouse's eligibility
12 for the exemption under this section may be lost if the surviving
13 spouse moves from property previously used and owned as a homestead
14 by the deceased disabled veteran to property that the deceased
15 disabled veteran did not previously use and own as a homestead.
16 (4) (3) As used in this section: , "disabled
17 (a) "Disabled veteran" means a person veteran who is a
18 resident of this state and who meets 1 of the following criteria:
19 (i) (a) Has been determined by the United States department of
20 veterans affairs Department of Veterans Affairs to be permanently
21 and totally disabled as a result of military service and entitled
22 to veterans' benefits at the 100% rate.
23 (ii) (b) Has a certificate from the United States veterans'
24 administration, or its successors, Department of Veterans Affairs
25 certifying that he or she the veteran is receiving or has received
26 pecuniary assistance due to disability for specially adapted
27 housing.
28 (iii) (c) Has been rated by the United States department of
29 veterans affairs Department of Veterans Affairs as individually
JHM 02692'23
 4
1 unemployable.
2 (b) "Veteran" means an individual who served in the United
3 States Armed Forces and was discharged under honorable conditions.
JHM Final Page 02692'23


Statutes affected:
House Introduced Bill: 211.7