MI HB4165

Extends the filing deadline for disabled veteran homestead property tax exemption affidavits from the final adjournment of the local board of review to December 1 each year, with the filing period running from January 1 to December 1.

Requires supervisors or assessing officers to review affidavits for facial defects within 5 days of receipt and notify property owners of any defects, with corrected affidavits due within 10 days or by the final board of review adjournment, whichever is sooner.

Clarifies that the state tax commission shall prescribe the form of affidavits required for the exemption.

Preserves the exemption for unremarried surviving spouses of eligible disabled veterans who die before or after the exemption is granted, requiring spouses to comply with the same filing requirements.

Maintains three qualification criteria for "disabled veteran" status: permanent and total disability rated at 100% by the Department of Veterans Affairs, receipt of pecuniary assistance for specially adapted housing, or individual unemployability rating.