MI HB4961

Modifies the property tax exemption for disabled veterans' homesteads by updating language from "armed forces" to "Armed Forces" and clarifying filing procedures with assessing officers.

Changes statutory language from mandatory "shall" to permissive "is," "remains," "continues," and "must" throughout the section for grammatical consistency.

Expands exemption eligibility for unremarried surviving spouses of disabled veterans who received the exemption between December 31, 2012 and January 1, 2018, allowing them to retain the exemption indefinitely if they continuously use the property as their homestead.

Updates references to the "United States department of veterans affairs" to "United States Department of Veterans Affairs" and clarifies that the department certifies eligibility for specially adapted housing assistance.

Maintains existing provisions requiring county treasurers to cancel taxes on exempt properties and requiring affidavit filing with local assessing officers, with exemption continuing as long as the surviving spouse remains unremarried.