Property Tax Exemptions

Homeowner's Principal Residence & Qualified Agricultural Exemptions

As of May 12, 2012, Governor Snyder signed Public Act 114 of 2012, which amended Section 211.7cc of the General Property Tax Act by changing the deadline to qualify for a Principal Residence Exemption (PRE) or Qualified Agricultural Exemption from May 1 to June 1 and November 1.

As a result of the change, property owners that occupy a property as a principal residence and
submit Form 2368 (PDF) to the assessing office on or before June 1 of the current year may qualify for a PRE beginning with the summer tax levy. Property occupied as of June 2 to November 1 and submits Form 2368 (PDF) to the assessing office will qualify for a PRE beginning with the winter tax levy. You are only entitled to one Principal Residence Exemption.

For more information on eligibility to receive a Principal Residence Exemption and other related information, please refer to the Michigan Department of Treasury's Principal Residence Guidelines booklet of questions and answers.