MI HB4682

Expands the property tax exemption for surviving spouses to include those of veterans or members of the U.S. Armed Forces (including reserve components) whose death resulted from a service-connected disability, as determined by the VA through dependency and indemnity compensation eligibility

Currently, only surviving spouses of disabled veterans who were receiving the 100% disability exemption before death qualify; this bill adds surviving spouses receiving dependency and indemnity compensation under 38 USC 1310-1318

The exemption continues as long as the surviving spouse does not remarry and applies to any homestead property, including properties acquired after the veteran's death

Local taxing units bear the loss of their portion of taxes for exemptions granted under this section

Exemptions granted for taxes levied on or after January 1, 2025 remain in effect without reapplication until rescinded by the individual or denied by the assessor