{"data":{"id":"us-mi/mich.-comp.-laws-211.761","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 211.761","heading":"Definitions.","body":"Sec. 1.\n\nAs used in this act:\n\n\"Department\" means the department of treasury.\n\n\"Totally and permanently disabled\" means a person as defined in 42 U.S.C. section 416.\n\n\"Homestead\" means a dwelling or a unit in a multiple-unit dwelling, owned and occupied as a home by the owner thereof, including all contiguous unoccupied real property owned by the person. Homestead includes a dwelling and an outbuilding used in connection with a dwelling, situated on the lands of another.\n\n\"Owner\" includes a person eligible for the exemption specified in this act, who is purchasing a homestead under a mortgage or land contract or who owns a dwelling situated on the leased lands of another or is a tenant-stockholder of a cooperative housing corporation.\n\n\"Special assessment\" means an assessment against real property calculated on a benefit or ad valorem basis for curb and gutter, sidewalk, sewer, water, or street paving; a drain; a connection fee or similar charge for a sewer or water system; or the land contract on a parcel of property acquired under the circumstances set forth in section 3(2). Special assessment does not include charges for current service.","path":["MI Code","Chapter 211","Act Act-225-of-1976"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-761","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"20a655f58f264e50bbc9328527d7a191d4f2fc21c16a3b4ee549e6fa4c258258","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-211.511","next":"us-mi/mich.-comp.-laws-211.762"},"notice":"GroundRules: Original legal text. Not legal advice."}