Section 206.530 – Proof Required; Credit Computation for Homestead; Unoccupied Land Used for Agricultural or Horticultural Purposes; Disallowance of Claim; Applying Amount of Claim Against Liability.
206.530 Proof required; credit computation for homestead; unoccupied land used for agricultural or horticultural purposes; disallowance of claim; applying amount of claim against liability. Sec. 530. (1) The department may require reasonable proof from the claimant in support of rent paid, property taxes paid, total household resources, size and nature of the property claimed as […]
Section 206.531 – Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.
206.531 Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976. Compiler’s Notes: The repealed section pertained to deferment of summer taxes by certain persons.
Section 206.532 – Forms for Claiming Credit; Provisions of Act Applicable to Chapter.
206.532 Forms for claiming credit; provisions of act applicable to chapter. Sec. 532. The department shall prescribe forms for claiming the credit, which forms shall be a component part of the state income tax return. All provisions of this part including, but not limited to, audit, review, determinations, appeals, hearings, notices, assessments, and administration shall […]
Section 206.520 – Credit for Property Taxes on Homestead; Credit for Person Renting or Leasing Homestead; Credit in Excess of Tax Liability Due; Assignment of Claim to Mortgagor by Senior Citizen for Rent Reduction; Eligibility to Claim Credit on Property Rented or Leased as Credit for Person Receiving Aid to Families With Dependent Children, State Family Assistance, or State Disability Assistance Payments; Reduction of Credit for Claimant Whose Household Income Exceeds Certain Amount; Adjustment; Credit Claimable by Senior Citizen; Limitations; Rules; Form; Determining Qualification to Claim Credit After Move to Different Rented or Leased Homestead; Reduction of Claim for Return of Less Than 12 Months; Total Credit Allowed by Section and MCL 206.522; “United States Consumer Price Index” Defined.
206.520 Credit for property taxes on homestead; credit for person renting or leasing homestead; credit in excess of tax liability due; assignment of claim to mortgagor by senior citizen for rent reduction; eligibility to claim credit on property rented or leased as credit for person receiving aid to families with dependent children, state family assistance, […]
Section 206.522 – Determination of Amount of Claim; Election of Classification in Which to Make Claims; Single Claimant per Household Entitled to Credit; “Totally and Permanently Disabled” Defined; Computation of Credit by Senior Citizen; Reduction of Claim; Tables; Maximum Credit; Total Credit Allowable Under Part And Part 361 of Natural Resources and Environmental Protection Act.
206.522 Determination of amount of claim; election of classification in which to make claims; single claimant per household entitled to credit; “totally and permanently disabled” defined; computation of credit by senior citizen; reduction of claim; tables; maximum credit; total credit allowable under part and part 361 of natural resources and environmental protection act. Sec. 522. […]
Section 206.523 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.523 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to credit for sales tax paid on food and prescription drugs.
Section 206.524 – Credit Adjustment; Sale or Transfer of Homestead.
206.524 Credit adjustment; sale or transfer of homestead. Sec. 524. (1) If the amount of the property taxes used as a basis for the credit computation differs from the property tax liability incurred and paid by the taxpayer for the tax year, the credit for the ensuing year shall be adjusted by the amount of […]
Section 206.525 – Repealed. 1980, Act 169, Eff. Sept. 17, 1980.
206.525 Repealed. 1980, Act 169, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to advance payment of expected property tax credit.
Section 206.526 – Right to File Claim; Payment of Claim Upon Death of Claimant; Escheat.
206.526 Right to file claim; payment of claim upon death of claimant; escheat. Sec. 526. The right to file a claim is personal to the claimant. The right may be exercised on behalf of a claimant by an agent, guardian, attorney-in-fact, executor or administrator, or other persons charged with the care of the person or […]
Section 206.527 – Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990.
206.527 Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990. Compiler’s Notes: The repealed section pertained to credit for heating fuel costs for homestead.