MI HB6024

Extends property tax exemption to unremarried surviving spouses of disabled veterans who owned homesteads, allowing spouses to claim exemption on property they own and use as homestead regardless of whether the veteran previously owned that specific property.

Defines three categories of disabled veterans eligible for exemption: those rated permanently and totally disabled by the U.S. Department of Veterans Affairs at 100% rate, those receiving pecuniary assistance for specially adapted housing, and those rated individually unemployable.

Establishes that exemptions for disabilities in categories (a) and (b) remain in effect indefinitely, while exemptions based on individual unemployability status (category c) expire December 30 of the tax year applied or when property no longer qualifies, whichever is earlier.

Requires proportional tax exemption calculation based on number of months property qualifies during calendar year, and mandates surviving spouse notification to assessing officer when exempt status is lost.

Specifies that each local taxing unit bears the loss of its tax portion during the exemption period, and clarifies that the surviving spouse exemption continues as long as the spouse remains unremarried.