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May I claim the taxes levied on my vacant parcels that are adjacent or contiguous to my homestead?

Yes, if the parcels meet the following conditions:

  1. The owner must own and occupy the dwelling parcel.
  2. The owner must own the additional parcels being claimed.
  3. The additional parcels;
    • must not be classified as commercial, industrial, residential, or timber-cut over (MCL 206.508(2)),
    • must be adjacent and contiguous,
    • cannot be rented to someone else at anytime during the year, and
    • must be vacant and unoccupied.

If your parcels meet the qualifications above, report the combined taxable value and taxes levied of all eligible parcels when completing the Michigan Homestead Property Tax Credit Claim MI-1040CR.

Note: If you are a farmer claiming adjacent and continuous parcels please refer to How much farmland may I claim as my homestead?