MI HB5008

Creates property tax exemption for real property used as a homestead by surviving spouses of service members who died from service-connected causes while on active duty in the United States Armed Forces, provided the surviving spouse has not remarried

Requires surviving spouses to file an affidavit with the local assessor that includes property description and official documentation from the U.S. Department of Veterans Affairs or other federal agency certifying the service member's death from service-connected causes

Filing deadline is between the annual tax day and the final adjournment of the local board of review for each year

County treasurer must cancel taxes owed under the general property tax act for years when an eligible surviving spouse acquires title to exempt property

Each local taxing unit absorbs the loss of its portion of taxes for properties granted the exemption