Section R. 206.27 - Homestead property tax credit; "owner" definedRule 27.
(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.Mich. Admin. Code R. 206.27