Michigan Treasury Online Business Services
New Business Registration
Michigan Business Tax
Corporate Income Tax
Withholding Tax
Tobacco Tax
Motor Fuel
Miscellaneous Taxes and Fees
Marihuana Retailers
City Individual Income Tax
City Business and Fiduciary Taxes
Hearings and Appeals
Audit
Discovery
Voluntary Disclosure
Homeowner's Principal Residence Exemption
Property Tax Estimator
State Education Tax
Property Tax Deferment
Property Tax Exemptions
Property Tax Forfeiture and Foreclosure
The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
A Principal Residence Exemption (PRE) exempts a residence from the tax levied by a local school district for school operating purposes up to 18 mills. Section 211.7cc and 211.7dd of the General Property Tax Act, Public Act 206 of 1893, as amended, addresses PRE claims. To qualify for a PRE, a person must be a Michigan resident who owns and occupies the property as a principal residence. The PRE is a separate program from the Homestead Property Tax Credit, which is filed annually with your Michigan Individual Income Tax Return.
The Request to Bill Seller Following a Principal Residence Exemption (PRE) Denial (Form 4816) has been updated to recommend e-mail submission. This will expedite the processing of these forms and the issuance of the resulting bills.
