There are currently about 160 senior citizen and disabled housing facilities receiving payment for their property taxes under this law. If a facility is determined by the Department of Treasury to be eligible, the facility and corresponding municipality are notified in writing and sent the instructions for submitting tax bills. Since the State of Michigan is paying the property taxes on the facility, its residents are not eligible for a tax credit when filing their state income tax return. Only facilities that have been approved by the Department of Treasury as being eligible for the program may have their property tax bills submitted for payment. Payment of the first property tax bill is dependent upon when the first resident moved into the facility.
Payment always begins with the summer tax bill.
The facility has to have been occupied on December 31 of the prior year for its summer tax to be paid. The State continues payment of property taxes as long as eligibility requirements are met. The form has three sections to be completed, one by the facility, one by the assessor and one by the local treasurer. See instructions .