Bill > SB0110

This bill amends the General Property Tax Act to expand property tax exemptions for certain surviving spouses of emergency first responders and veterans. Specifically, the bill adds a new provision that allows the surviving spouse of a public safety officer who died in the line of duty to receive a property tax exemption, similar to the existing exemption for surviving spouses of disabled veterans. The exemption will continue as long as the surviving spouse does not remarry and applies to any homestead property they own. The bill defines "line of duty," "direct and proximate," and "public safety officer" using definitions from the Public Safety Officers Benefit Act. To obtain the exemption, the surviving spouse must file an application with the local assessing officer between January 1 and December 31 of the tax year. Once granted, the exemption remains in effect until rescinded by the individual or denied by the assessor, and it applies to property taxes from January 1, 2025, onward. The bill also provides detailed rules for prorating the exemption if the property is not owned for the entire tax year, ensuring fair application of the tax relief for qualifying surviving spouses of public safety officers who died in the line of duty.

Budget and Finance

https://legislature.mi.gov/Bills/Bill?ObjectName=2025-SB-0110