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Property Tax Exemption

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Industrial Facilities Exemptions – New Application/Certificate Search Tool
Industrial Facilities Exemption – Frequently Asked Questions have been updated PDF icon
Application for Industrial Facilities Exemption Certificate, Form 1012, has been updated PDF icon
Commercial Rehabilitation – New Checklist PDF icon

The property tax exemptions listed below provide eligible taxpayers with a variety of property tax savings. Click on the desired links to learn more about the individual programs.

Air Pollution Control Exemption

Air Pollution Control Exemption A property and sales tax exemption for facilities that control or dispose of air pollution.

Commercial Rehabilitation Act

Commercial Rehabilitation Act A property tax exemption for the rehabilitation of commercial property for use as a commercial business or multi-family residential facility.

Neighborhood Enterprise Zone (NEZ) Act

Neighborhood Enterprise (NEZ) Zone Act A property tax exemption for the development and rehabilitation of residential housing located within eligible distressed communities

Industrial Facilities Exemption (IFE)

Industrial Facilities Exemption A property tax exemption to manufacturers for renovation and expansion of aging facilities, building of new facilities, and establishment of high tech facilities.

Obsolete Property Rehabilitation Act (OPRA)

Obsolete Property Rehabilitation Act (OPRA) A property tax exemption for commercial and/or commercial housing properties that are rehabilitated.

New Personal Property Exemption

New Personal Property Exemption A personal property tax exemption for specific businesses located within eligible distressed communities.

Water Pollution Control Exemption

Water Pollution Control Exemption A property and sales tax exemption for facilities that control, capture or remove water pollution.

Principal Residence Exemption (PRE)

Principal Residence Exemption (PRE) A property tax exemption for individuals that own and occupy a property as their principal residence.

Commercial Facilities Exemption (CFE)

Commercial Facilities Exemption A tax incentive for the redevelopment of commercial property located within an established Commercial Redevelopment District for commercial business enterprise purposes.

Supportive Housing Exemption

Supportive Housing Exemption An exemption for certain non-profit, scattered-site, single-family supportive housing property.

Brownfield Redevelopment Authority

Brownfield Redevelopment Authority The Brownfield Redevelopment Act, P.A. 381 of 1996, allows local units to create a Brownfield Redevelopment Authority.

Renaissance Zones

Renaissance Zones The Renaissance Zone Act, P.A. 376 of 1996, allows for the creation of Renaissance Zones in qualified local governmental units.

Tool and Die Recovery Zones

Tool and Die Recovery Zones The Michigan Strategic Fund Board designates Tool and Die Renaissance Recovery Zones pursuant to MCL 125.2688d.

Senior and Disabled Housing

Senior and Disabled Housing An exemption for certain non-profit, multi-unit housing property.

Qualified Forest Program

Qualified Forest Program An exemption for qualifying forestland property owners.

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