Property Tax Exemption Programs
Principal Residence Exemption PRE
The Principal Residence Exemption (PRE), MCL 211.7cc, as amended, was created to exempt a qualifying principal residence from the local school operating millage, up to 18 mills. The exemption applies to property owned and occupied as the owner's principal residence in accordance with the General Property Tax Act.
Visit the Principal Residence Exemption page for eligibility requirements, forms, filing information, and additional resources.