Preliminary information for the Wholesale Marihuana Tax is now available.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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A principal residence exemption exempts an owner’s principal residence from the local school operating millage, up to 18 mills. This exemption is distinct from the Michigan Homestead Property Tax Credit, which applies to income tax returns.
MCL 211.7dd(c) defines principal residence as the one place where an owner of the property has his or her true, fixed, and permanent home to which, whenever absent, he or she intends to return and that shall continue as a principal residence until another principal residence is established. It also includes all of an owner's unoccupied property classified as residential or timber-cutover that is adjoining or contiguous to the dwelling subject to ad valorem taxes and that is owned and occupied by the owner.