American Legion Post 305,
Caledonia, Mi.
9546 Cherry Valley
Telephone Number 616-891-1882
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on the emblem
Governor Snyder recently signed into law P.A. 161 of 2013. This Act amends MCL
211.7b regarding Veterans Exemptions to read as follows:

Sec. 7b. (1) Real property used and owned as a homestead by a disabled veteran who was discharged
from the armed forces of the United States under honorable conditions or by an individual described in
subsection (2) is exempt from the collection of taxes under this act. To obtain the exemption, an
affidavit showing the facts required by this section and a description of the real property shall be filed
by the property owner or his or her legal designee with the supervisor or other assessing officer
during the period beginning with the tax day for each year and ending at the time of the final
adjournment of the local board of review. The affidavit when filed shall be open to inspection. The
county treasurer shall cancel taxes subject to collection under this act for any year in which a disabled
veteran eligible for the exemption under this section has acquired title to real property exempt under
this section. Upon granting the exemption under this section, each local taxing unit shall bear
the loss of its portion of the taxes upon which the exemption has been granted.

(2) If a disabled veteran who is otherwise eligible for the exemption under this section dies, either
before or after the exemption under this section is granted, the exemption shall remain available to or
shall continue for his or her un remarried surviving spouse. The surviving spouse shall comply with the
requirements of subsection (1) and shall indicate on the affidavit that he or she is the surviving spouse
of a disabled veteran entitled to the exemption under this section. The exemption shall continue as
long as the surviving spouse remains un remarried.

(3) As used in this section, “disabled veteran” means a person who is a resident of this state and who
meets 1 of the following criteria:
(a) Has been determined by the United States department of veterans affairs to be permanently and
totally disabled as a result of military service and entitled to veterans’ benefits at the 100% rate.
(b) Has a certificate from the United States veterans’ administration, or its successors, certifying that
he or she is receiving or has received pecuniary assistance due to disability for specially adapted
housing.
(c) Has been rated by the United States department of veterans affairs as individually unemployable.

The purpose of this communication is to make Assessors and Equalization Directors aware of this new
Act and to provide some basic guidance. The State Tax Commission will issue additional guidance
following their December meeting.
1. This exemption is only available to disabled veterans or, if the veteran has died, to their
un remarried surviving spouse who own and use the home as their homestead.
2. The disabled veteran or their surviving spouse must be a resident of the State of Michigan.
3. Assessors are advised that eligible disabled veterans will be able to apply for a 2013 exemption at
the December 2013 Board of Review. An exemption will cancel the July and December 2013 taxes,
but will not cancel any taxes levied before 2013.
4. The Act requires an Affidavit be filed but does not require this Affidavit to be an official State of
Michigan form. A standard Affidavit is not planned to be developed at this time.
American Legion Post 305,
Caledonia, Mi.
9546 Cherry Valley
Telephone Number 616-891-1882
To enter a site click
on the emblem
American Legion Post 305,
Caledonia, Mi.
9546 Cherry Valley
Telephone Number 616-891-1882
To enter a site click
on the emblem
SAL
ALR