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PRINCIPAL RESIDENCE EXEMPTION (PRE)
Principal residence means the dwelling that you own & occupy as your permanent home & any unoccupied adjoining or contiguous properties that are classified residential or timber-cut over.
By far one of the best ways to save money on taxes. Savings is specifically up to 18 mills of school operating tax.
You can only claim on one property and must be a Michigan resident. This is a hefty topic, so reach out with additional questions/concerns!
CONDITIONAL PRE RESCISSION
The conditional rescission allows an owner to receive a PRE on his or her current Michigan property and on previously exempted property simultaneously if certain criteria are met.
An owner may receive the PRE on the previous principal residence for up to three years if that property is not occupied, is for sale, is not leased and is not used for any business or commercial purpose.
ELIGIBLE DEVELOPMENTAL EXEMPTION
“Eligible development property” means real property which was not previously exempt under MCL 211.7ss & which is a residential dwelling, condominium unit, or other residential structure that was new construction & the land on which that structure is located, if the real property meets all of the following conditions:]
• Is not occupied and has never been occupied.
• Is available for sale.
• Is not leased.
• Is not used for any business or commercial purpose
May be filed up to 3 years in a row.
The summer bill deadline is June 1, and the winter bill deadline is November 1.
DISABLED VETERAN EXEMPTION
A “Disabled veteran” can be defined as a veteran who is a resident of this state & who meets 1 of the following criteria:
1. Has been determined by the US Dept. of Veterans Affairs to be permanently & totally disabled as a result of military service & entitled to veterans’ benefits at the 100% rate.
2. Has a certificate from the United States Department of Veterans Affairs certifying that the veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing.
3. Has been rated by the US Dept. of Veterans Affairs as individually unemployable.
Additionally, a surviving spouse of a disabled veteran who, immediately before death, was eligible can apply. An exemption under this subdivision continues as long as the surviving spouse does not remarry, & applies to any property used & owned as a homestead by the surviving spouse, including homestead property acquired after the decedent's death
PROPERTY TRANSFER AFFIDAVIT
A Property Transfer Affidavit is required to be filed whenever real estate or a transfer of ownership takes place.
This form notifies the local assessor of the transfer, which may result in a reassessment of the property’s taxable value.
✅ When to File: Must be filed within 45 days of the transfer date.
✅ Why It’s Important: Failure to file may result in penalties and additional taxes.
✅ Who Needs to File: Any new property owner, whether the transfer was due to a sale, inheritance, gift, or other means.
If you’ve recently purchased or inherited property, submitting this affidavit ensures compliance with Michigan law and accurate property tax assessment.
PRINCIPAL RESIDENCE EXEMPTION AFFIDAVIT
If you own and live in your home as your primary residence, you may qualify for a tax break under Michigan’s Principal Residence Exemption (PRE). By filing this affidavit, you can exempt your home from up to 18 mills of school operating taxes.
👉 Who qualifies? Homeowners who both own and occupy the property as their permanent residence.
👉 Deadline: Submit by June 1 or November 1 of the year you’re claiming the exemption.
👉 Key rule: You can only claim one property as your principal residence at a time.
Save on property taxes by ensuring this form is filed with your local assessor.
CLAIM FOR FARMLAND (QUALIFIED AGRICULTURAL) EXEMPTION
Own agricultural land? Michigan law offers an exemption from school operating taxes for qualified farmland. This exemption helps farmers reduce their tax burden while preserving agricultural land.
✔️ Land must be primarily used for agricultural purposes.
✔️ Application must include documentation verifying farming activity.
✔️ Helps avoid taxable value “uncapping” when farmland transfers ownership to a family member.
This exemption supports Michigan’s agricultural community by lowering taxes for working farms. Submit your claim with the local assessor for consideration.
NEZ APPLICATION
A Neighborhood Enterprise Zone (NEZ) tax exemption offers the opportunity to lower property taxes for homes located within designated NEZ districts, helping encourage investment and neighborhood revitalization. This exemption is available for both new construction and rehabilitated residential properties, providing tax savings for up to 15 years.
To qualify, the property must be located in an approved NEZ zone, and the application must be submitted before any construction or rehabilitation begins. Homeowners are encouraged to check their eligibility and apply to take advantage of this valuable tax relief opportunity.
NEZ HOMESTEAD APPLICATION
The NEZ Homestead Application allows homeowners in designated Neighborhood Enterprise Zones to apply for a reduced property tax rate on their primary residence. This program is designed to encourage homeownership and neighborhood improvements by offering tax savings for eligible properties. To qualify, the home must be located within an approved NEZ district and be used as the applicant’s principal residence.
The application must be submitted before any renovation or construction begins. By filing this application, homeowners can benefit from lower property taxes for a set period while contributing to community revitalization efforts.
