Michigan Administrative Code (Last Updated: November 16, 2016) |
Department TY. Treasury |
Customer Service Bureau |
Chapter Income Tax |
Section 206.27. Homestead property tax credit; "owner" defined.
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(1) The term "owner," for the purpose of claiming a homestead property tax credit, means a natural person who owns his home or is:
(a) Purchasing a homestead under a mortgage or land contract.
(b) Purchasing a dwelling on leased land.
(c) A tenant stockholder of a cooperative housing corporation.
(d) Holding a life lease in a homestead previously sold.
(e) The sole occupant of a homestead in which he is a joint owner.
(2) Claimants not related as husband and wife, who jointly own and occupy the same dwelling, shall file separate claims on their prorated share of the taxes.
History: 1979 AC.