Emergency-related state tax relief available for taxpayers located in certain areas of Michigan impacted by severe weather.
Tax Exemption Unit Contact Information
Tax Exemption Unit Contact Information
Michigan Department of Treasury
Bureau Of Local Government Services
Community Services Division
Property Tax Exemption Section Contact Information
Section E-mail: PTE@michigan.gov
Phone: 517-335-7491
The completed application and required documentation can be emailed to PTE@michigan.gov or mailed to:
Michigan Department of Treasury
State Tax Commission
PO Box 30471
Lansing, MI 48909
For Courier Delivery Service
Michigan Department of Treasury
State Tax Commission
7285 Parsons Drive
Dimondale, MI 48821
To avoid processing delays, use either email or mail, not both.
Exemption Programs
- Act 198 of 1974 (Industrial Facilities)
- Act 255 of 1978 (Commercial Redevelopment)
- Act 147 of 1992 (Neighborhood Enterprise Zones, including Homestead NEZs)
- Act 451 of 1994 (Air Pollution Control - Part 59 and Water Pollution Control - Part 37)
- Act 328 of 1998 (New Personal Property)
- Act 146 of 2000 (Obsolete Property Rehabilitation - OPRA)
- Act 210 of 2005 (Commercial Rehabilitation)
- Act 612 of 2006 (Charitable Nonprofit Housing)
- Act 236 of 2022 (Attainable Housing Exemption)
- Act 237 of 2022 (Residential Housing Exemption)
- Act 108 or 2023 (Solar Facility Exemption)