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MI SB0606

Bill

Status

Passed

6/9/2016

Primary Sponsor

Michael Shirkey

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Origin

Senate

98th Legislature

AI Summary

  • Allows active duty military personnel temporarily absent from their principal residence to retain the principal residence property tax exemption if they continue to own the property, have not established a new principal residence, maintain the property, and do not use it for business purposes.

  • Applies the exemption retention to members of any branch of the U.S. armed forces, reserve components, and National Guard while on active duty.

  • Exempts the property from local school district operating taxes to the same extent as occupied principal residences under MCL 380.1211.

  • Requires military members to manifest intent to return to the property by meeting all four conditions (ownership, no new residence, property maintenance, no commercial use).

  • Takes effect immediately upon Governor approval on June 6, 2016.

Legislative Description

Property tax; principal residence exemption; exemption from tax levied by local school district for school operating purposes; extend to include military service members temporarily residing elsewhere due to military deployment. Amends sec. 7cc of 1893 PA 206 (MCL 211.7cc).

Military affairs: other

Last Action

Assigned Pa 0144'16 With Immediate Effect

6/9/2016

Committee Referrals

Tax Policy2/17/2016
Finance11/5/2015

Full Bill Text

No bill text available