R 206.27 Homestead property tax credit; "owner" defined.

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