MI SB0784

Allows disabled veterans, widows/widowers of disabled veterans, and widows/widowers of veterans killed in action to defer property tax collection by filing an affidavit with their local tax collecting unit

Local tax collecting units must defer collection of property taxes and file a claim for the homestead credit under MCL 206.521 on behalf of the applicant before February 1 of the following year

Deferred property taxes are not subject to penalties or interest during the deferment period; if the state rejects the credit claim, any unpaid balance becomes due 90 days after rejection and is then subject to penalties and interest

Defines "disabled veteran" as someone with a 100% disability rating from the U.S. Department of Veterans Affairs, a 50% or greater rating, a certificate for specially adapted housing assistance, or an individual unemployability rating

Takes effect December 31, 2022, but only if House Bill No. 4568 is also enacted into law