Mich. Admin. Code R 206.31 — Homestead property tax credit; death of taxpayer

Rule 31. The 6-month residency rule does not apply to deceased taxpayers.
The taxes on which a credit may be based are those taxes billed to, and paid by, the
claimant for the current tax year. For renters, the tax is 17% of the rent paid up to the
date of death.