Mich. Admin. Code R. 206.31

Current through Vol. 24-19, November 1, 2024

Section R. 206.31 - Homestead property tax credit; death of taxpayer

Rule 31. The 6-month residency rule does not apply to deceased taxpayers. The taxes on which a credit may be based are those taxes billed to, and paid by, the claimant for the current tax year. For renters, the tax is 17% of the rent paid up to the date of death.

1979 AC