The Dannie Lee Barnes disabled veteran property tax relief act.
There are many laws that get passed by state
governments that few people hear abnout or know about. The Dannie Lee Barnes
disabled veteran property tax relief act may be one of those new laws. Just
enacted by the Michigan legislature during early November, 2013, it was made
effective immediately but little has been done to get the word out about the
law.
For those who served their country and
suffered life changing disabilities because of that service, this is welcome
relief. The law applies to only those who have been declared to be 100%
disabled by their injuries or who have special needs due to their injuries and
to those who lives have been so disrupted that they are now essentially
unemployable.
This is also one of those laws that most
local County and Township officials may not have heard of yet or know how to implement.
I have posted the law, as it was
published by the legislature below. Since it was given immediate effect, it
applies to this winter’s taxes, if the disabled veteran can find someone
locally who knows how to implement the law.
One aspect of this new law that local officials
are sure not to like is that it provides no relief to the local governments for
the tax revenues lost due to this change. It is relatively easy for legislators
sitting in Lansing to pass laws with the provision – “each local taxing unit
shall bear the loss of its portion of the taxes upon which the exemption has
been granted.”
Read through the law below and then Veterans who
wish to take advantage of this new law should contact their local Township or
County officials and ask about submitting their affidavit (see below) of eligibility.
You should have your VA paperwork ready as proof of your level of disability.
THE GENERAL PROPERTY TAX
ACT (EXCERPT)
Act 206 of 1893
211.7b Exemption of real
property used and owned as homestead by disabled veteran or individual described in
subsection (2); filing and inspection of affidavit; cancellation of taxes; local taxing unit
to bear loss; death of disabled veteran; continuation of exemption in favor of unremarried
surviving spouse; "disabled veteran" defined.
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, 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
and ending at the time of the final adjournment of the local board of review.
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.
(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 available
to or shall continue 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 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 to be permanently and totallydisabled 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, 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 as individually unemployable.
History: Add. 1954, Act 179, Imd.
Eff. May 5, 1954;¾Am. 1978, Act 261, Imd. Eff. June 28, 1978;¾Am. 2013, Act
161, Imd. Eff.
Nov. 12, 2013.
Popular name: Act 206
Compiler's note: Enacting section 1 of Act
161 of 2013 provides:
"Enacting section 1. This amendatory act
shall be known and may be cited as the "Dannie Lee Barnes disabled veteran
property tax
relief act"."
Rendered Wednesday, November 20, 2013 Page 1
Michigan Compiled Laws Complete Through PA 172 of 2013
Legislative
Council, State of Michigan Courtesy of www.legislature.mi.gov
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