Mich. Admin. Code R 206.27 — Homestead property tax credit; "owner" defined

Rule 27. (1) The term "owner," for the pur pose 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.