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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.

Air Pollution Control Exemption

A property and sales tax exemption for facilities that control or dispose of air pollution.

Air Pollution Control Exemption

Brownfield Redevelopment Authority

The Brownfield Redevelopment Act, P.A. 381 of 1996, allows local units to create a Brownfield Redevelopment Authority.

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.

Charitable Nonprofit Housing Exemption

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 Facilities Exemption

Commercial Rehabilitation Act

A property tax exemption for the rehabilitation of commercial property for use as a commercial business or multi-family residential facility.

Commercial Rehabilitation Act

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.

Disabled Veterans Exemption

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.

Industrial Facilities Exemption

Neighborhood Enterprise Zone (NEZ) Act

A property tax exemption for the development and rehabilitation of residential housing located within eligible distressed communities

Neighborhood Enterprise Zone (NEZ) Act

New Personal Property Exemption

A personal property tax exemption for specific businesses located within eligible distressed communities.

New Personal Property Exemption

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.

Nonferrous Metallic Minerals Extraction Severance Tax Act (MST)

Obsolete Property Rehabilitation Act (OPRA)

A property tax exemption for commercial and/or commercial housing properties that are rehabilitated.

Obsolete Property Rehabilitation Act (OPRA)

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.

Poverty Exemption

Principal Residence Exemption (PRE)

A property tax exemption for individuals that own and occupy a property as their principal residence.

Principal Residence Exemption (PRE)

Qualified Forest Program

An exemption for qualifying forestland property owners.

Qualified Forest Program

Renaissance Zones

The Renaissance Zone Act, P.A. 376 of 1996, allows for the creation of Renaissance Zones in qualified local governmental units.

Renaissance Zones

Senior and Disabled Housing

An exemption for certain non-profit, multi-unit housing property.

Senior and Disabled Housing

Supportive Housing Exemption

An exemption for certain non-profit, scattered-site, single-family supportive housing property.

Supportive Housing Exemption

Tool and Die Recovery Zones

The Michigan Strategic Fund Board designates Tool and Die Renaissance Recovery Zones pursuant to MCL 125.2688d.

Tool and Die Recovery Zones

Water Pollution Control Exemption

A property and sales tax exemption for facilities that control, capture or remove water pollution.

Water Pollution Control Exemption

Please Note: 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.