May 10, 2005, Introduced by Reps. Lemmons, Jr. and Lemmons, III and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
(MCL 211.1 to 211.157) by adding section 7jj.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 7jj. (1) The principal residence of an eligible senior
citizen is exempt from the collection of taxes under this act.
(2) As used in this section:
(a) "Eligible senior citizen" means an individual who meets
all of the following conditions:
(i) He or she is 65 years old or older.
(ii) His or her household income in the immediately preceding
calendar year is $25,000.00 or less.
(b) "Household income" means that term as defined in section
508 of the income tax act of 1967, 1967 PA 281, MCL 206.508.
(c) "Principal residence" means that term as defined in
section 7dd.