Primary Residence (Homestead) Exemption

Michigan’s Primary Residence (homestead) Exemption is for people who own and occupy their homes as their principal residence. Second homes or vacation homes are not eligible. This exemption relieves the property owner from 18 mills ($18 per $1,000 of taxable value) for school operating taxes on the winter tax bill. Ownership can be established by deed, land contract, inheritance, etc. To claim, you must file the proper form with the assessor’s office after making the property your primary residence: place the property in your name, register to vote, change your driver’s license or state ID, and actually live there on or before May 1^st. If you own commercial property that also includes your residence, or if you rent part of your home to someone else, you may qualify for a partial exemption. Although you may have received and completed this form at closing if you recently purchased your home, you should verify the status of this exemption when you receive your tax bills. The information is show by the percent of exemption allowed.