HOUSE BILL No. 6069


     May 9, 2002, Introduced by Reps. Palmer, Drolet, Gosselin, Middaugh, Woronchak, Vear, Faunce, LaSata, Gilbert, Voorhees,
Meyer, Pappageorge, Richardville, Cassis, Vander Roest, Caul, Ruth Johnson, Ehardt, Allen, Kowall, O'Neil and Jansen and referred to the
Committee on Tax Policy.


        A bill to amend 1967 PA 281, entitled

   "Income tax act of 1967,"

   by amending section 512 (MCL 206.512), as amended by 1996

   PA 484.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             Sec. 512.  (1) "Paraplegic, hemiplegic, or quadriplegic"

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        means an individual, or either 1 of 2 persons filing a joint tax

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        return under this act, who is a paraplegic, hemiplegic, or quad-

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        riplegic at the end of the tax year.

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             (2) "Property taxes" means general ad valorem taxes due and

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        payable for periods after December 31, 1972, levied on a home-

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        stead within this state including property tax administration

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        fees  , but  AND FOR PURPOSES OF THIS CHAPTER INCLUDES SPECIAL

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        ASSESSMENTS LEVIED FOR FIRE AND ADVANCED LIFE SUPPORT, BUT,

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        EXCEPT AS OTHERWISE PROVIDED IN THIS SUBSECTION, does not include


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        penalties, interest, or OTHER special assessments  unless

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        assessed in the entire city, village, or township,  LEVIED and

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        based on state equalized valuation or taxable value.

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             (3) "Qualified person" means a claimant and any person, dom-

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        iciled in Michigan, who can be claimed as a dependent under the

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        internal revenue code and who does not file a claim under this

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        act for the same tax year.  The term does not include the addi-

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        tional exemptions allowed for age or blindness.

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             (4) "Renter" means a person who rents or leases a

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        homestead.




































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