Emergency-related state tax relief available for taxpayers located in three counties of Michigan impacted by severe weather.
Learn About Disaster Relief
Principal Residence Exemption (PRE) Guidelines
Principal Residence Exemption (PRE) Guidelines
These guidelines provide an overview of the Principal Residence Exemption (PRE), including common scenarios and key information to help you understand eligibility, filing, and administration.
- Principal Residence Exemption Background
- Ownership Requirement
- Occupancy Requirement
- Disqualifying Factors
- Claim Requirements
- Adjoining or Contiguous Principal Residence
- Partial Principal Residence Exemption
- Conditional Rescission
- Denial Of a Principal Residence Exemption and Appeals
- Taxes And Interest Owed from a Principal Residence Exemption Denial
- Waiver of Interest Process
- Qualified Error Principal Residence Exemption Request