Preliminary information for the Wholesale Marihuana Tax is now available.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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When a Principal Residence Exemption (PRE) is denied, the exemption is removed from the tax roll, and a corrected tax bill is issued for each year denied. The corrected tax bill includes the previously exempted school operating millage plus interest of 1.25% per month and penalties from the original due date. Additional interest begins 60 days after the corrected bill is issued.
In most cases, the local or county treasurers issue the corrected tax bill depending on who holds the tax roll. However, If the property was sold to a bona fide purchaser before billing, taxes and penalties do not become a lien; instead, the Michigan Department of Treasury bills the former owner. Taxes and penalties go to the state school aid fund; interest is distributed by statute.
Unpaid taxes become a lien and are returned delinquent on March 1 of the following year, leading to forfeiture and possible loss of ownership. If billed by Treasury, the account goes to Collections for enforcement. Treasury may waive interest if denial resulted from assessor error, using Form 4813.