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 principal residence exemption on a dwelling, MCL 211.7cc requires that the property be: (1) owned by a qualified owner as defined by MCL 211.7dd(a); (2) occupied as a principal residence by that owner of the property; (3) none of the disqualifying factors listed in MCL 211.7cc(3) apply; and (4) claimed by the owner of the property by filing an affidavit with the local tax collecting unit in which the property is located. The PRE is a separate program from the Homestead Property Tax Credit, which is filed annually with your Michigan Individual Income Tax Return
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News and Notices
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Statutes
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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
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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