Denial of a Principal Residence Exemption Claim

A property owner may appeal the denial of a Principal Residence Exemption under the General Property Tax Act by submitting a timely written request to the Department within 35 days of receiving a notice of denial. All appeals regarding the denial of a Principal Residence Exemption claim are conducted using informal conference procedures. MCL 211.7cc(8) .

For more information on the Principal Residence Exemption Program, click here

The written request must include:

  1. A statement explaining that you are seeking an appeal of a Principal Residence Exemption claim denial,
  2. Your name,
  3. Your taxpayer identification number (generally your social security number), and,
  4. A brief explanation of the dispute.

Requests for appeals are accepted in writing and received only by US mail or facsimile pursuant to MCL 205.21(b) . Email and telephone appeals are not accepted.

Send the written request to:

Michigan Department of Treasury
Principal Residence Exemption Unit
PO Box 30440
Lansing, MI 48909
Fax: (517) 335-3264