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 Exemption - Small Taxpayer Exemption
- Industrial Facilities Exemptions – New Application/Certificate Search Tool
- Industrial Facilities Exemption - Frequently Asked Questions have been updated
- Application for Industrial Facilities Exemption Certificate, Form 1012, has been updated
- Commercial Rehabilitation – New Checklist
- 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.
- Water Pollution Control Exemption
A property and sales tax exemption for facilities that control, capture or remove water pollution.
- Neighborhood Enterprise (NEZ) Zone Act
A property tax exemption for the development and rehabilitation of residential housing located within eligible distressed communities
- Air Pollution Control Exemption
A property and sales tax exemption for facilities that control or dispose of air pollution.
- Obsolete Property Rehabilitation Act (OPRA)
A property tax exemption for commercial and/or commercial housing properties that are rehabilitated.
- Commercial Rehabilitation Act
A property tax exemption for the rehabilitation of commercial property for use as a commercial business or multi-family residential facility.
- New Personal Property Exemption
A personal property tax exemption for specific businesses located within eligible distressed communities.
- Commercial Facilities Exemption
A tax incentive for the redevelopment of commercial property located within an established Commercial Redevelopment District for commercial business enterprise purposes.
- Principal Residence Exemption (PRE) A property tax exemption for individuals that own and occupy a property as their principal residence.
- Supportive Housing Exemption
An exemption for certain non-profit, scattered-site, single-family supportive housing property.
- Senior and Disabled Housing An exemption for certain non-profit, multi-unit housing property.
- Qualified Forest Program An exemption for qualifying forestland property owners.
- Brownfield Redevelopment Authority The Brownfield Redevelopment Act, P.A. 381 of 1996, allows local units to create a Brownfield Redevelopment Authority.
- Renaissance Zones The Renaissance Zone Act, P.A. 376 of 1996, allows for the creation of Renaissance Zones in qualified local governmental units.
- Tool and Die Recovery Zones The Michigan Strategic Fund Board designates Tool and Die Renaissance Recovery Zones pursuant to MCL 125.2688d.
- 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.
- 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.
