A property owner may appeal the denial of a Principal Residence Exemption under the General Property Tax Act by submitting a timely written request to the Department within 35 days of receiving a notice of denial. All appeals regarding the denial of a Principal Residence Exemption claim are conducted using informal conference procedures. MCL 211.7cc(8).

The written request must include:

1. A statement explaining that you are seeking an appeal of a Principal Residence Exemption claim denial,
2. Your name,
3. Your taxpayer identification number (generally your social security number), and,
4. A brief explanation of the dispute.

Requests for appeals are accepted in writing and received only by US mail or facsimile pursuant to MCL 205.21(b). Email and telephone appeals are not accepted.

Send the written request to:

Michigan Department of Treasury
Principal Residence Exemption Unit
PO Box 30440
Lansing, MI 48909
Fax: (517) 335-3264            

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