Principal Residence Exemption
Principal Residence Exemption (PRE) affidavits should be filed with this office. To qualify for the exemption of up to 18 mills of school taxes:
- You must own and occupy your home by June 1 of the year in which you are applying;
- You may claim only one exemption in the state of Michigan;
- You may not be claiming a similar exemption in another state;
- Income tax returns should be filed from this address; you should be registered to vote at the location you are claiming as your residence;
- This should be the location that you use for your drivers license and mailing address; (Michigan law requires that the same address be used for voter registration and driver license purposes).
These are some of the criteria that the State of Michigan looks at when granting/or denying exemptions. It is the job of the Assessor to review all affidavits for their validity.
A Principal Residence Exemption may reduce the school portion of property taxes by 18 mills.
Do you qualify for an exemption?
In order to claim a Principal Residence Exemption on your property, you must own and occupy the property as your principal residence by June 1. The following conditions would be true if you own and occupy your property:
You hold legal title to the property or you are currently buying it.
- This is your principal residence
- This address appears on your driver's license, your voter's registration card, and your income tax return
- This home is not being used (temporarily or permanently) as a vacation home, rental property or vacant property waiting to be sold
- Your mailing address is the same as the property address that you are claiming your exemption for
- You can not claim a similar exemption in another state and/or elsewhere in the State of Michigan unless you are claiming a Conditional Rescission of a Principal Residence Exemption (PDF) on another property in Michigan
- Also, if any portion of your home is rented or used for business purposes, then your exemption may be adjusted according to the percentage that is actually occupied as your principal residence.
Call your local assessor's office to determine if you are eligible for the exemption or for more information.
- Homeowner's Principal Residence Exemption
- FAQs (PDF) concerning the Conditional Principal Residence Exemption
To locate any of the forms discussed in this section, please visit our Forms page.