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Contact Information:
Edward S. Kisscorni, CPA
290 Suncrest Court, SW
Grandville, MI 49418

Office: 616/233-0667
Cell: 616/443-6730
Fax: 616/233-0667




Wednesday, October 17 2012

Homeowner Must Manifest an Intent to Return


Public Act 324 of 2012, effective October 9, 2012, has been enacted to allows a homeowner to retain a local Michigan property tax principal residence exemption after moving into a nursing home or assisted living facility if the homeowner manifests an intent to return to his or her home by satisfying all of the following conditions:


          -  the owner continues to own the property while residing in the nursing home or assisted living facility;


          -  the owner has not established a new principal residence;


          -  the owner maintains or provides for the maintenance of the property while residing in the nursing home or assisted living facility; and


          -  the property is not occupied, is not for sale, is not leased, and is not used for any business or commercial purpose.


For residential or timber-cutover property that is contiguous to a dwelling, current law specifies that contiguity is not broken by a road, a right-of-way, or property purchased or taken under condemnation proceedings by a public utility for power transmission lines if the two parcels that are separated by the purchased or condemned property were a single parcel before the sale or condemnation.  The legislation specifies that continuity also is not broken by a boundary between local tax collecting units.

Posted by: Ed Kisscorni AT 01:00 pm   |  Permalink   |  Email


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