Principal Residence Review of
Records
> Why
did I receive a "Request for More Information " letter?
> What caused my exemption to be
questioned?
> Should I respond in writing to the
Request for More Information?
> Why did I get more than one
"Request for Information" letter?
> What is the address of the property
you are asking about in the letter?
> What happens if I do not respond?
> What should I do if I never owned this
property?
> What should I do if I sold the
property listed in this letter?
> How do I correct
information that is incorrect in the letter?
> How
can I contact someone about this issue?
Why did I receive a
"Request for More Information " letter?
Treasury needs to
verify that this property was your principal residence for the years
indicated in the letter.
What caused my exemption
to be questioned?
Law prohibits us from
disclosing why accounts are selected for review.
Should I respond in
writing to the Request for More Information?
Yes, we must receive the
information in writing before any action can be taken.
Why did I get more than
one "Request for Information" letter?
A separate letter is issued
for each parcel you own.
What is the address of the
property you are asking about in the letter?
You will need to go back
to property tax bills or notice of change of assessment and compare parcel
numbers to determine the address. If you do not have, or cannot locate these
documents, you may contact your city/township/county office.
What happens if I do not
respond?
You will get a formal
notice of denial from the Michigan Department of Treasury with your appeal
rights. You may receive a corrected or supplemental tax bill for any years that
you owned the property.
What should I do if I
never owned this property?
Please indicate this on
the letter and return to us in the envelope provided.
What should I do if I sold
the property listed in this letter?
If you did not own it for
any of the years in question, indicate when you sold and to whom and return to
us in the envelope provided. If you owned for any of the years on the letter,
submit documentation to verify your claim.
How do I correct
information that is incorrect in the letter?
Indicate the corrections
on the letter and return it to the Department of Treasury.
How can I contact someone about this issue?
You can contact a Customer Service Representative at the phone number
provided in the letter. The phone lines may be busy, and we appreciate your
patience. You may also e-mail us at HPRE@TMA1.com.
Denial of Principal Residence Exemption
> Why
did I get a "Notice of Denial" letter?
> Why am I getting a "Notice of
Denial" if I've sold the property?
> What
should I do if I lived at this property for any of the years the exemption has
been denied?
> What
happens if I don't respond to the "Notice of Denial"?
> Do
I still owe taxes if I no longer own the property due to foreclosure?
> How
do I disagree with this denial?
Why did I get a "Notice of Denial" letter?
We mailed an inquiry letter requesting documentation to verify that you
occupied the property as your principal residence and no response to that letter
was received or the response received did not verify that the property was your
principal residence for the year(s) being denied.
Why am I getting a "Notice of Denial" if I've sold the
property?
If you received a letter of denial, it is because there is still a valid
affidavit on record in your name for this parcel. It is possible that a
"Request to Rescind Exemption" (form 2602) was not filed at the time
you sold the property. If you did not own and occupy the property during any of
the years being denied, you do not need to take any further action. Treasury is
required to send this notice.
What should I do if I lived at this property for any of the
years the exemption has been denied?
If the property being denied an exemption was your principal residence for
any of the years in question, you may appeal the denial for that year. You must
appeal in writing. See
for specific details.
What happens if I don't respond to the "Notice of
Denial"?
If a timely appeal is not received, a "Notice of Final Denial"
will be issued. You may owe additional taxes, penalty and interest. See
Adjusted
Property Tax Bills for Denied Exemptions for additional information
about adjusted or corrected property tax bills.
Do I still owe taxes if I no longer own the property due
to foreclosure?
The additional tax, penalty and interest will be billed to the owner of the
property and may become a lien against the property. If you did own and occupy the property as your principal residence during
any of the years denied, you should request an appeal to get the exemption
reinstated for those years. See
Opportunity
To Appeal Denial
How do I disagree with this denial?
See Opportunity
To Appeal Denial
Opportunity To Appeal Denial
> How
to Appeal a Principal Residence Denial
> Do I have to pay additional taxes
before I can appeal?
How to Appeal a Principal Residence Denial
See Opportunity
To Appeal Denial
Do I have to pay additional taxes before I can appeal?
No. Taxes do not have to be paid at the time of the appeal. However, penalty
and interest will continue to accrue. If the appeal is not ruled in your favor,
the penalty and interest will be charged from the original due date of the
taxes.
Adjusted
Property Tax Bills for Denied Exemptions
> How
can I find out what my adjusted bill is/will be?
> Can I have any interest or
penalties waived?
How can I find out what my adjusted bill is/will be?
You should receive a bill for corrected or adjusted taxes by mail. Contact your
city/township/county treasurer for adjusted amounts.
Can I have any interest or penalties waived?
There is no provision for waiver of penalty or interest.