An act to amend 1893 PA 206, entitled “An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts,” (MCL 211.1 to 211.155) by adding section 7c.
Senate Bill 176 would amend the General Property Tax Act to provide that a disabled veteran or their surviving spouse only needs to file an application for the Disabled Veterans Property Tax Exemption once, rather than refiling every year. Senate Bill 330 would establish procedures for recission of a disabled veterans’ property tax exemption and for local assessors to audit and deny claims for an exemption. Senate Bill 364 would include the denial of a disabled veterans property tax exemption for the surviving spouse of a disabled veteran by a board of review during the 2023 tax year among the qualified errors1 that can be corrected upon appeal to a board of review.
Introduced
by
Referred to the Committee on Finance, Insurance, and Consumer Protection
Reported with substitute S-1
Referred to the Committee of the Whole
Reported with substitute S-1
Substitute S-1 concurred in by voice vote
Passed in the Senate 37 to 0 (details)
Referred to the Committee on Tax Policy
Referred to the Committee on Military, Veterans and Homeland Security
1. Amend page 2, line 6, by striking out “as” and inserting “in a form and manner”.
2. Amend page 2, line 8, after “occur” by inserting “on a property”.
3. Amend page 2, line 8, after “years” by inserting “unless there is a reasonable belief that the property is ineligible for the exemption”.
Amendment concurred in by voice vote
Passed in the House 103 to 5 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Amendment concurred in 38 to 0 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
