Mich. Admin. Code R. 206.27 - Homestead property tax credit; "owner" defined
Rule 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.
Notes
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