Homestead Property Tax Credit

A tax credit for qualified Michigan home owners and renters, which helps to pay some of the property taxes homeowners or renters have been billed.

View the current maximum credit amount a person can claim for credit, as this can be adjusted annually.

This credit can be filed up to four years from the year it could be claimed.

You can claim a property tax credit if all the following apply:

• Your homestead is in Michigan (whether you rent or own).
• You were a Michigan Resident for at least 6 months of the year you are filing in.
• You have Total Household Resources (THR) under a specified amount adjusted annually.
• You own and occupy the homestead you are claiming for credit or you occupy your rental under a contract lease agreement.
• For homeowners, the taxable value listed on your property tax statements must be under a specified amount adjusted annually. The taxable value cap does not apply to renters.

You are a Michigan resident if your domicile is in Michigan. Your domicile is where you have your permanent home. It is the place you intend to return to whenever you go away.

You are considered domiciled in Michigan if your Michigan address is on any of the following:

• a state ID;
• a voter card;
• your car registration; or
• your federal return.

To clarify your residency, including providing Treasury information on whether you are domiciled in Michigan and are therefore a Michigan resident, submit Form 3799, Statement to Determine State of Domicile.