Guidelines for accessing Service Fee and Tax Exempt Housing spreadsheets

Guidelines for accessing Service Fee and Tax Exempt Housing spreadsheets

 

These spreadsheets represent the service fee housing* addresses currently on file with the Michigan Department of Treasury as of January each year, which may be helpful in preparing certain Michigan Homestead Property Tax Credit claims.  Beginning in 2017, a list of housing exempt ** from ad valorem property taxes or service fees is also provided.  The addresses on file are those provided to Treasury by the municipalities.  Addresses and zip code information will be updated annually, beginning each new tax year.

This information is displayed in Zip code order.  Locate the address by entering the Zip code or street name. (Search by using Ctrl+F)

NOTE: Some addresses may be the same but appear differently.  The example below demonstrates how the same address might be displayed in the spreadsheet.

                    EX: John C Lodge

                          John Lodge

                          Lodge Freeway


*Service fee housing is an agreement between a municipality and a property owner (private or public) to pay a service fee instead of property taxes.  The Income Tax Act provides that a renter living in service fee housing must calculate their property tax credit using only 10% of rent paid, rather than the 20% used by other renters.

**Housing that is exempt from ad valorem property taxes or service fees does not meet the statutory definition of a homestead.  Those living in exempt housing are not eligible to claim a Homestead Property Tax Credit.

If you have any questions pertaining to the service fee or exempt housing databases, please call our Customer Service Center at 517-636-4486.

DISCLAIMER: This spreadsheet is only intended as a guide to help complete your MI-1040CR or MI-1040CR-2 returns and is not all inclusive.  It does not take the place of the law.  For properties not listed on the spreadsheet, contacting the appropriate municipality is recommended.