Tax Exempt Housing

This spreadsheet represent the service fee housing* addresses currently on file with the Michigan Department of Treasury, which may be helpful in preparing certain Michigan Homestead Property Tax Credit claims. The addresses on file are those provided to Treasury by the municipalities.

This information is displayed in Zip code order.  Locate the address by searching for the Zip code or street name.

Service Fee and Tax Exempt Housing List

*Service fee housing is an agreement between a municipality and a property owner (private or public) to pay a service fee instead of property taxes.  The Income Tax Act provides that a renter living in service fee housing must calculate their property tax credit using only 10% of rent paid, rather than the 23% used by other renters.

**Housing that is exempt from ad valorem property taxes or service fees does not meet the statutory definition of a homestead.  Those living in exempt housing are not eligible to claim a Homestead Property Tax Credit.

If you have any questions pertaining to the service fee or exempt housing databases, please call our Customer Service Center at 517-636-4486.

DISCLAIMER: This spreadsheet is only intended as a guide to help complete your MI-1040CR or MI-1040CR-2 returns and is not all inclusive.  It does not take the place of the law.  For properties not listed on the spreadsheet, contacting the appropriate municipality is recommended.