The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Why can't I use 23% (standard amount) of my annual rent to calculate my homestead property tax credit if I live in service fee housing?
Service fee housing is an agreement between a municipality and a rental property owner (private or public) to pay a service fee instead of property taxes.
Regardless of the amount of rent paid, the Income Tax Act provides that a renter living in service fee housing must calculate the homestead property tax credit using only 10% of rent paid.