Principal Residence Exemption Information

If you own and occupy your residential property as your principal residence, you are entitled to an exemption of some of the local school property taxes.  You must file the Principal Residence Exemption Affidavit with the Assessing Department in order to apply for the exemption.  You must be a Michigan resident, you must use the same address on your income tax returns, if you are registered to vote, you must use the same address.  You may not claim any other similar exemption on any other property either in the State of Michigan or in any other state.

This exemption used to be called the Homestead Exemption but many confused it with the Homestead Property Tax Credit that is filed with your State of Michigan income tax return so the Michigan Legislature changed the name of the exemption to the Principal Residence Exemption.
 
Principal Residence Exemption Affidavit Form (PDF)
Principal Residence Rescind Request Form (PDF)
 

Requirements


This exemption only applies to homes that are occupied by the owner of the property.  As a reminder, you may not claim any other similar exemption on any property either in the State of Michigan or in any other state.

You must notify the City of any changes in mailing addresses for all properties that you own, this is our way of making sure you are notified of any issues that may arise after you move out of your home.  Also, if you are claiming the property as your Principal Residence, you must file a Request to Rescind Principal Residence Exemption within 90 days of no longer occupying the property or claiming another property as your principal residence.

If you plan on someone other than a deed holder to occupy the residence, even a family member, you must contact the Community Development Department for a landlord license application.