Mich. Comp. Laws » Michigan Compiled Laws / Chapter 206 / Act 281 of 1967
Michigan Compiled Laws

Mich. Comp. Laws § 206.514 (2026)

“Senior citizen,”“serviceperson,” and “state income tax” defined.

✓ current as of July 2026
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INCOME TAX ACT OF 1967


Act 281 of 1967


206.514 “Senior citizen,”“serviceperson,” and “state income tax” defined.

Sec. 514.

    (1) "Senior citizen" means an individual, or either 1 of 2 persons filing a joint tax return under this part, who is 65 years of age or older at the close of the tax year. The term also includes the unremarried surviving spouse of a person who was 65 years of age or older at the time of death.

    (2) "Serviceperson" means a person who is currently serving in the armed forces of the United States or is separated from the armed forces for less than a year, and who was a resident of this state at least 6 months prior to the time of entering the armed forces or was a resident of this state at least 5 years prior to filing a claim under this chapter.

    (3) "State income tax" or "state income tax act" means the tax levied by this part.

History: Add. 1973, Act 20, Imd. Eff. May 16, 1973 ;-- Am. 1974, Act 156, Imd. Eff. June 20, 1974 ;-- Am. 1987, Act 254, Imd. Eff. Dec. 28, 1987 ;-- Am. 2011, Act 38, Eff. Jan. 1, 2012

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2011–2022 · leading case: In Re Request for Advisory Opinion Regarding Constitutionality of 2011 PA 38, 806 N.W.2d 683 (Mich. 2011).
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In Re Request for Advisory Opinion Regarding Constitutionality of 2011 PA 38, 806 N.W.2d 683 (Mich. 2011). · cites it 4× “As used in this subparagraph, “senior citizen” means that term as defined in [MCL 206.514]. 5 deduction under [MCL 206.”
20221229_C359113_67_359113.Opn.Pdf (Mich. Ct. App. 2022). “” MCL 206.514(1). The term “property taxes” is defined as: “[G]eneral ad valorem taxes due and payable, levied on a homestead within this state .”
— Mich. Comp. Laws § 206.514(1) — 1 case
20221229_C359113_67_359113.Opn.Pdf (Mich. Ct. App. 2022). “” MCL 206.514(1). The term “property taxes” is defined as: “[G]eneral ad valorem taxes due and payable, levied on a homestead within this state .”
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