Michigan Compiled Laws
281-1967-1-9 - Chapter 9 (206.501...206.532)
Section 206.512 - Definitions; P to R.

Sec. 512.
(1) "Paraplegic, hemiplegic, or quadriplegic" means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is a paraplegic, hemiplegic, or quadriplegic at the end of the tax year.
(2) "Renter" means a person who rents or leases a homestead.
History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1974, Act 12, Imd. Eff. Feb. 15, 1974 ;-- Am. 1974, Act 125, Imd. Eff. May 25, 1974 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 1995, Act 245, Imd. Eff. Dec. 27, 1995 ;-- Am. 1996, Act 484, Eff. Jan. 1, 1996 ;-- Am. 2003, Act 29, Imd. Eff. June 26, 2003 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012 ;-- Am. 2018, Act 38, Imd. Eff. Feb. 28, 2018 Compiler's Notes: Act 253 of 1980, purporting to amend MCL 206.30, 206.512, 206.520, and 206.522 and to add a MCL 206.261 could not take effect until Senate Joint Resolution X became effective as part of the constitution. Senate Joint Resolution X was submitted to and disapproved by the people at the general election held on November 4, 1980.Subsection (1) of Section 3 of Act 484 provides:“Section 3. (1) Sections 264, 274, 439, 440, 471, 475, 506, 512, 522, and 527a of Act No. 281 of the Public Acts of 1967, as amended by this amendatory act, are retroactive and effective January 1, 1996.

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 206 - Income Tax Act of 1967

Act 281 of 1967 - Income Tax Act of 1967 (206.1 - 206.847)

281-1967-1 - Part 1 (206.1...206.532)

281-1967-1-9 - Chapter 9 (206.501...206.532)

Section 206.501 - Applicability of Definitions.

Section 206.504 - “Blind” and “Claimant” Defined.

Section 206.506 - “Eligible Serviceperson,”“eligible Veteran,” and “Eligible Widow or Widower” Defined.

Section 206.507 - “Federally Aided Housing” and “State Aided Housing” Defined.

Section 206.508 - Definitions.

Section 206.510 - “Income” and “Owner” Defined.

Section 206.512 - Definitions; P to R.

Section 206.512a - “Property Taxes” Defined.

Section 206.514 - “Senior Citizen,”“serviceperson,” and “State Income Tax” Defined.

Section 206.516 - "Veteran" and "Widow or Widower" Defined.

Section 206.520 - Credit for Property Taxes on Homestead; Credit for Person Renting or Leasing Homestead; Credit in Excess of Tax Liability Due; Assignment of Claim to Mortgagor by Senior Citizen for Rent Reduction; Eligibility to Claim Credit on Pro...

Section 206.522 - Determination of Amount of Claim; Election of Classification in Which to Make Claims; Single Claimant per Household Entitled to Credit; "Totally and Permanently Disabled" Defined; Computation of Credit by Senior Citizen; Reduction o...

Section 206.523 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

Section 206.524 - Credit Adjustment; Sale or Transfer of Homestead.

Section 206.525 - Repealed. 1980, Act 169, Eff. Sept. 17, 1980.

Section 206.526 - Right to File Claim; Payment of Claim Upon Death of Claimant; Escheat.

Section 206.527 - Repealed. 1990, Act 283, Imd. Eff. Dec. 14, 1990.

Section 206.527a - Credit for Heating Fuel Costs for Homestead; Home Weatherization Assistance; Study; Rules; Direct Vendor Payments by Department of Health and Human Services; Federal Appropriation; Methods of Improving Processing of Claims; Reporti...

Section 206.528 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.

Section 206.530 - Proof Required; Credit Computation for Homestead; Unoccupied Land Used for Agricultural or Horticultural Purposes; Disallowance of Claim; Applying Amount of Claim Against Liability.

Section 206.531 - Repealed. 1976, Act 379, Imd. Eff. Dec. 28, 1976.

Section 206.532 - Forms for Claiming Credit; Provisions of Act Applicable to Chapter.