Property Tax Exemptions
Property Tax ExemptionsThe 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.
What's New
- Personal Property Tax General Information
- Industrial Facilities Exemptions – New Application/Certificate Search Tool
- 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.
- New Property Tax Exemption Comparison Chart
- Commercial Rehabilitation – New Checklist
- Air Pollution Control Exemption
A property and sales tax exemption for facilities that control or dispose of air pollution.
- 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.
- Senior and Disabled Housing An exemption for certain non-profit, multi-unit housing property.
- 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.
