Michigan Compiled Laws 281-1967-1-9 Chapter 9 (206.501...206.532)

• Section 206.501 Applicability Of Definitions.
  The definitions contained in sections 504 to 516 shall control only in the interpretation of this chapter, unless the context clearly requires otherwise. History:...
• Section 206.504 “blind” And “claimant” Defined.
  (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...
• Section 206.506 “eligible Serviceperson,”“eligible Veteran,” And “eligible Widow Or Widower” Defined.
  "Eligible serviceperson", "eligible veteran", and "eligible widow or widower" means a serviceperson, veteran, or widow or widower, whose income as defined in this chapter...
• Section 206.507 “federally Aided Housing” And “state Aided Housing” Defined.
  (1) “Federally aided housing” means housing developed under a program administered by the secretary of the United States department of housing and urban development...
• Section 206.508 Definitions.
  (1) "Gross rent" means the total rent contracted to be paid by the renter or lessee of a homestead pursuant to dealing at arms'...
• Section 206.510 “income” And “owner” Defined.
  (1) "Income" means the sum of federal adjusted gross income as defined in the internal revenue code plus all income specifically excluded or exempt...
• Section 206.512 Definitions; P To R.
  (1) "Paraplegic, hemiplegic, or quadriplegic" means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is...
• Section 206.512a “property Taxes” Defined.
  “Property taxes” means, for the 2003 tax year and tax years after the 2003 tax year, general ad valorem taxes due and payable, levied...
• Section 206.514 “senior Citizen,”“serviceperson,” And “state Income Tax” Defined.
  (1) "Senior citizen" means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is 65 years...
• Section 206.516 “veteran” And “widow Or Widower” Defined.
  (1) “Veteran” means a person of either sex who meets all of the following qualifications: (a) Was a resident of this state at least...
• 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; Reduction Of Claim For Return Of Less Than 12 Months; Report By State Housing Development Authority; Total Credit Allowed By Section And Mcl 206.522.
  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...
• Section 206.520. Amended 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.amended Credit for property taxes on homestead; credit for person renting or leasing homestead; credit in excess of tax liability due; assignment of claim to...
• 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.
  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"...
• Section 206.522. Amended 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.amended Determination of amount of claim; election of classification in which to make claims; single claimant per household entitled to credit; "totally and permanently disabled"...
• Section 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.
  (1) If the amount of the property taxes used as a basis for the credit computation differs from the property tax liability incurred and...
• Section 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.
  The right to file a claim is personal to the claimant. The right may be exercised on behalf of a claimant by an agent,...
• Section 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.
• Section 206.527a Credit For Heating Fuel Costs For Homestead; Home Weatherization Assistance; Study; Rules; Direct Vendor Payments By Department Of Human Services; Federal Appropriation; Methods Of Improving Processing Of Claims; Definitions.
  (1) Subject to subsections (18) and (19), a claimant may claim a credit for heating fuel costs for the claimant's homestead in this state....
• Section 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.
• 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.
  (1) The department may require reasonable proof from the claimant in support of rent paid, property taxes paid, total household resources, size and nature...
• Section 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.
  The department shall prescribe forms for claiming the credit, which forms shall be a component part of the state income tax return. All provisions...

Last modified: October 10, 2016