Taxes - Property Tax Exemptions

Property Tax Exemptions

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.

What's New

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.