MI HB4104

Amends the homestead property tax exemption for disabled veterans by requiring assessing officers to provide the property owner or their legal designee with a date-stamped copy of the filed affidavit as a receipt of filing.

Extends the property tax exemption to unremarried surviving spouses of disabled veterans who die before or after the exemption is granted, provided the spouse complies with filing requirements.

Defines "disabled veteran" as a Michigan resident who meets one of three criteria: (a) determined by the U.S. Department of Veterans Affairs to be permanently and totally disabled from military service at the 100% benefit rate; (b) holds a certificate for pecuniary assistance for specially adapted housing; or (c) rated as individually unemployable by the Department of Veterans Affairs.

Clarifies that each local taxing unit bears the loss of tax revenue when a disabled veteran's property is exempted from taxation.