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 notice of the denial. All appeals regarding the denial of a Principal Residence Exemption claim are conducted using informal conference procedures. MCL 211.7cc(8).

More information on the Principal Residence Exemption Program.

How to appeal a Principal Residence Exemption denial:

To request an appeal regarding a Principal Residence Exemption claim, you must submit a timely written request for an informal conference to the Department of Treasury's (Department) Hearings Division within 35 days of the date of the notice of denial.

Your 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 requests are not accepted.

Send all requests to:

Michigan Department of Treasury Hearings Division 430 W. Allegan St. Lansing, MI 48922

or

Michigan Department of Treasury Hearings Division Fax (517) 636-4115

Timely appeals will be heard at the Michigan Department of Treasury Operations Center, 7285 Parsons Dr, Dimondale, MI 48821. However, appeals may also be held over the telephone.