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Denial and Appeal Process

Denial and Appeal Process

A Principal Residence Exemption (PRE) claim can be denied if eligibility requirements are not met. Denials may be issued by the local assessor, the Michigan Department of Treasury, or county officials during audits. Denials may cover the current year and the three prior years and must follow statutory notice and due process.

A local assessor or county official denial appeal must be filed with the Michigan Tax Tribunal within thirty-five days from the date of the denial. A Michigan Department of Treasury denial must be filed to the Michigan Department of Treasury within thirty-five days from the date of receipt of the denial notice.

Refer to the Guidelines for details