Emergency-related state tax relief available for taxpayers located in certain areas of Michigan impacted by severe weather.
Property Tax Exemptions
Property Tax Exemptions
What property tax exemption are you looking for?
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
A property and sales tax exemption for facilities that control or dispose of air pollution.
Attainable Housing Exemption
A tax incentive to owners of rental housing property of not more than four units to enable renovation and expansion of aging facilities and assist in the building of new facilities.
Brownfield Redevelopment Authority
The Brownfield Redevelopment Act, P.A. 381 of 1996, allows local units to create a Brownfield Redevelopment Authority.
Charitable Nonprofit Housing Exemption
The Charitable Nonprofit Housing Property Exemption, Public Act 612 of 2006, MCL 211.7kk, as amended, was created to exempt certain residential property owned by a charitable nonprofit housing organization from property taxes for a maximum period of five years if the property is intended for ultimate occupancy by low-income persons as a principal residence.
Commercial Facilities Exemption
A tax incentive for the redevelopment of commercial property located within an established Commercial Redevelopment District for commercial business enterprise purposes.
Commercial Rehabilitation Act
A property tax exemption for the rehabilitation of commercial property for use as a commercial business or multi-family residential facility.
Disabled Veterans Exemption
A property tax exemption for real property owned and used as a homestead by a disabled veteran or the disabled veteran’s un-remarried, surviving spouse.
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.
Neighborhood Enterprise Zone (NEZ) Act
A property tax exemption for the development and rehabilitation of residential housing located within eligible distressed communities
New Personal Property Exemption
A personal property tax exemption for specific businesses located within eligible distressed communities.
Nonferrous Metallic Minerals Extraction Severance Tax Act (MST)
The Nonferrous Metallic Minerals Extraction Severance Tax Act (MST), PA 410 of 2012, as amended, levies a specific tax on certain nonferrous metallic minerals for mineral producing property in this state.
Obsolete Property Rehabilitation Act (OPRA)
A property tax exemption for commercial and/or commercial housing properties that are rehabilitated.
Poverty Exemption
An exemption for the principal residence of persons who, in the judgment of the local unit of government, by reason of poverty, are unable to contribute to the public charges.
Principal Residence Exemption (PRE)
A property tax exemption for individuals that own and occupy a property as their principal residence.
Qualified Forest Program
An exemption for qualifying forestland property owners.
Renaissance Zones
The Renaissance Zone Act, P.A. 376 of 1996, allows for the creation of Renaissance Zones in qualified local governmental units.
Residential Housing Exemption
A tax incentive to owners of rental housing property of more than four units to enable renovation and expansion of aging facilities and assist in the building of new facilities.
Senior and Disabled Housing
An exemption for certain non-profit, multi-unit housing property.
Solar Energy Facility Exemption
A tax incentive to owners of utility-scale solar energy generation facilities who build a new solar energy facility and provides local governments a guaranteed and stable revenue stream from the solar energy generation facilities.
Supportive Housing Exemption
An exemption for certain non-profit, scattered-site, single-family supportive housing property.
Tool and Die Recovery Zones
The Michigan Strategic Fund Board designates Tool and Die Renaissance Recovery Zones pursuant to MCL 125.2688d.
Water Pollution Control Exemption
A property and sales tax exemption for facilities that control, capture or remove water pollution.
Please Note: IFE, NEZ, CREC, CFEC, OPRA, NPP, Air and Water Pollution Control, and CNPH Property Tax Exemption applications can now be submitted electronically to pte@michigan.gov. Applications have been updated.
Contact Information
Community Services Division
The Community Service Division monitors the remittance of state taxes by local units of government and implements reimbursement to local capture authorities as authorized by statute, performs Principal Residence Exemption audits, and administers the Tax Foreclosure process for counties for which the State is the foreclosing governmental unit.