MI HB4238

Amends the General Property Tax Act to create a new property tax exemption for unremarried surviving spouses of Michigan veterans who died from service-connected causes during wartime.

Expands the definition of "disabled veteran" to include three categories: those rated 100% permanently and totally disabled by the U.S. Department of Veterans Affairs, those receiving pecuniary assistance for specially adapted housing, and those rated individually unemployable.

Requires property owners or their legal designees to file an affidavit with the local supervisor or assessing officer between tax day and the final adjournment of the local board of review to claim the exemption.

Directs the county treasurer to cancel applicable taxes for eligible individuals and requires each local taxing unit to bear the loss of its tax portion when an exemption is granted.

Makes the exemption available to surviving spouses as long as they remain unmarried and allows the exemption to pass to a surviving spouse if the disabled veteran dies before or after the exemption is granted.