Taxes - Active Duty Military Affidavit Information

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Active Duty Military Affidavit Information

On September 10, 2008, Governor Granholm signed Senate Bill 886, enacting Public Act 243 of 2008, which amended Section 211.7dd of the General Property Tax Act, Public Act 206 of 1893. The amendment allows an owner to retain a PRE while on active duty in the United States Armed Forces if all or any portion of the dwelling or unit is rented or leased, so long as the dwelling or unit otherwise would qualify as the owner's principal residence. The property that currently qualifies as a principal residence continues to qualify for three years after any portion of the dwelling or unit included in, or constituting the principal residence, is rented or leased to another person and is used as a residence.

The owner must submit a Principal Residence Exemption (PRE) Active Duty Military Affidavit, Form 4660 to the assessor for the city or township in which the property is located on or before May 1 of the first year of the claim. For example, to qualify for a PRE in 2009, the form must be submitted on or before May 1, 2009.