Sec. 530.
(1) The department may require reasonable proof from the claimant in support of rent paid, property taxes paid, total household resources, size and nature of the property claimed as a homestead, or any other information required for the administration of this chapter.
(2) If a homestead is occupied for less than a 12-month period, the credit computation shall be proportional to the period of occupancy. A claimant shall not occupy more than 1 homestead at 1 time. If more than 1 homestead is occupied during the tax year, the credit computation shall be proportional to the period of occupancy of each homestead, but not for a total period of more than 1 year.
(3) If unoccupied land is used for agricultural or horticultural purposes by the claimant, the credit shall be allowed only if the gross receipts of the agricultural or horticultural operations exceed the total household resources as defined in this part.
(4) A claim shall not be allowed if the department finds that the claimant received title to the homestead primarily for the purpose of receiving benefits under this chapter.
(5) The amount of a claim otherwise payable may be applied by the department against a liability outstanding on the books of the state against the claimant.
History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1975, Act 168, Imd. Eff. July 17, 1975 ;-- Am. 1976, Act 379, Imd. Eff. Dec. 28, 1976 ;-- Am. 1977, Act 1, Imd. Eff. Feb. 23, 1977 ;-- Am. 1980, Act 517, Imd. Eff. Jan. 26, 1981 ;-- Am. 1982, Act 480, Eff. Mar. 30, 1983 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012
Structure 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 206.507 - “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Section 206.523 - Repealed. 1980, Act 169, Eff.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Section 206.525 - Repealed. 1980, Act 169, Eff.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 206.528 - Repealed. 1987, Act 254, Imd. Eff. Dec. 28, 1987.
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.