Skip Navigation
MI.gov
Taxes - Taxes Site | Treasury Taxes Site | Treasury
Taxes Site | Treasury
Email this Page
Share this Link on Facebook
Tweet this page on Twitter!
Principal Residence Exemption
What's New
  • House with fenced in yardWhat is a Principal Residence Exemption (PRE)?

    A Principal Residence Exemption (PRE) exempts a residence from the tax levied by a local school district for school operating purposes up to 18 mills. Section 211.7cc and 211.7dd of the General Property Tax Act, Public Act 206 of 1893, as amended, addresses PRE claims. To qualify for a PRE, a person must be a Michigan resident who owns and occupies the property as a principal residence. The PRE is a separate program from the Homestead Property Tax Credit, which is filed annually with your Michigan Individual Income Tax Return.

    Read More About PRE >

Michigan Business One Stop
Link to Department and Agencies Web Site Index
Link to Statewide Online Services Index
Link to Statewide Web-based Surveys
Link to RSS feeds available on this site