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Principal Residence Exemption
What is a Principal Residence Exemption (PRE)?
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.
News and Notices
- Public Act 141 of 2022
- Principal Residence Exemption Affidavit for Similar Exemptions in Other States (Form 5565)
- Public Acts 121 and 122 of 2017 Information
- Request to Bill Seller Following a Principal Residence Exemption (PRE) Denial (Form 4816)
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.
Audit and Denial Resources
- PRE Denials by the Department of Treasury, Frequently Asked Questions
- Department of Treasury's Audit Letter
- Department of Treasury's PRE Audit Questionnaire, Form 4632
- Instructions for Department of Treasury's PRE Audit Questionnaire, Form 4632
- Appeal Process Regarding a Principal Residence Exemption (PRE) Denial By Department of Treasury
- PRE Additional Taxes and Interest
County and Local Government Resources
- Michigan Department of Education - Taxable Value Reporting Information
- Request to Bill Seller Following a Principal Residence Exemption (PRE) Denial, Form 4816
- PRE Appeal Authority Table
- Request for Michigan Principal Residence Information, Form 4169
- Frequently Asked Questions: Principal Residence Exemption Interest Checks