206.501 Applicability of definitions. Sec. 501. The definitions contained in sections 504 to 516 shall control only in the interpretation of this chapter, unless the context clearly requires otherwise. History: Add. 1973, Act 20, Imd. Eff. May 16, 1973
206.504 “Blind” and “claimant” defined. Sec. 504. (1) “Blind” means a person with a permanent impairment of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral […]
206.506 “Eligible serviceperson,”“eligible veteran,” and “eligible widow or widower” defined. Sec. 506. “Eligible serviceperson”, “eligible veteran”, and “eligible widow or widower” means a serviceperson, veteran, or widow or widower, whose income as defined in this chapter is not more than $7,500.00 per year unless the serviceperson, veteran, or widow or widower receives compensation paid by […]
206.507 “Federally aided housing” and “state aided housing” defined. Sec. 507. (1) “Federally aided housing” means housing developed under a program administered by the secretary of the United States department of housing and urban development providing below market interest rate mortgages, interest reduction payments, rent supplements, annual contributions of housing assistance payments, or housing allowances […]
206.508 Definitions. Sec. 508. (1) “Gross rent” means the total rent contracted to be paid by the renter or lessee of a homestead pursuant to dealing at arms’ length with the landlord of the homestead. When the landlord and tenant have not dealt with each other at arms’ length and the department believes that the […]
206.510 “Income” and “owner” defined. Sec. 510. (1) “Income” means the sum of federal adjusted gross income as defined in the internal revenue code plus all income specifically excluded or exempt from the computations of the federal adjusted gross income. Also, a person who is enrolled in an accident or health insurance plan may deduct […]
206.512 Definitions; P to R. Sec. 512. (1) “Paraplegic, hemiplegic, or quadriplegic” means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is a paraplegic, hemiplegic, or quadriplegic at the end of the tax year. (2) “Renter” means a person who rents or leases a homestead. History: […]
206.512a “Property taxes” defined. Sec. 512a. “Property taxes” means, for the 2003 tax year and tax years after the 2003 tax year, general ad valorem taxes due and payable, levied on a homestead within this state including property tax administration fees, but does not include penalties, interest, or special assessments unless the special assessment is […]
206.514 “Senior citizen,”“serviceperson,” and “state income tax” defined. Sec. 514. (1) “Senior citizen” means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is 65 years of age or older at the close of the tax year. The term also includes the unremarried surviving spouse of a […]
206.516 “Veteran” and “widow or widower” defined. Sec. 516. (1) “Veteran” means an individual who meets all of the following: (a) Is a veteran as defined in section 1 of 1965 PA 90, MCL 35.61. (b) Was a resident of this state at least 6 months prior to the time of entering the armed forces […]
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, […]
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. […]
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.
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 […]
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.
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 […]
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.
206.527a Credit for heating fuel costs for homestead; home weatherization assistance; study; rules; direct vendor payments by department of health and human services; federal appropriation; methods of improving processing of claims; reporting requirements; definitions. Sec. 527a. (1) Subject to subsections (18) and (19), a claimant may claim a credit for heating fuel costs for the […]
206.528 Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987. Compiler’s Notes: The repealed section pertained to penalty for excessive or fraudulent claim.
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 […]
