MI HB4139

Amends the property tax exemption for disabled veterans to allow the property owner or their legal designee to file an affidavit with the supervisor or assessing officer to claim the exemption.

Extends the property tax exemption to unremarried surviving spouses of disabled veterans who die before or after the exemption is granted, provided the surviving spouse files the required affidavit and remains unmarried.

Defines "disabled veteran" as a Michigan resident meeting at least one of three criteria: determination by the U.S. Department of Veterans Affairs as permanently and totally disabled at 100% rate; certification for pecuniary assistance for specially adapted housing; or rating as individually unemployable.

Requires the county treasurer to cancel taxes for years in which an eligible disabled veteran acquires title to exempt property, with each local taxing unit bearing its proportionate loss of tax revenue.

Makes grammatical and terminology updates including capitalizing "Department of Veterans Affairs" and replacing "shall remain" and "shall continue" with present tense "remains" and "continues."