Michigan · Property tax exemptions · Updated Oct 2026
Michigan property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Michigan: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
See the ruleshomestead exemption
Yessenior break
Full exemption (100% rating)disabled veterans
See belowhomestead deadline
1.25%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Your city or township assessor (and its Board of Review) decides homeowner exemptions; you file the forms with your local assessing office, not with the State. The Michigan Department of Treasury and State Tax Commission set the forms and rules, and the Homestead Property Tax Credit is claimed from Treasury on your income tax filing.
Exempts your home from local school operating taxes of up to 18 mills ($18 per $1,000 of taxable value). For a home with $100,000 taxable value, that is up to $1,800 a year.
Who qualifies
You own the home and it is your principal residence: your one true, fixed and permanent home. You may not claim a similar exemption, deduction or credit on a home in another state.
How to apply
File Form 2368, Principal Residence Exemption Affidavit, with the city or township assessor where the home is. Keep a copy.
On or before June 1 to count from that year's summer tax bill, or on or before November 1 for the winter tax bill (MCL 211.7cc(2)). If you missed it, the assessor can grant the exemption back for the current year and the 3 prior years if you qualified on those dates (Treasury PRE FAQ).
Renewal
One-time. It stays while you qualify. When the home stops being your principal residence, file Form 2602 (Request to Rescind PRE) within 90 days or face a $5-a-day penalty (up to $200).
Your home is fully exempt from property tax (special assessments may still apply). In the year you buy a home, the exemption is prorated.
Who qualifies
A Michigan resident veteran discharged under honorable conditions who owns and occupies the home as a homestead and whom the VA has found: 100% permanently and totally disabled from service and paid at the 100% rate; or individually unemployable; or granted specially adapted housing assistance. The unremarried surviving spouse of a qualified veteran also qualifies, including on a new home. No income or asset test.
How to apply
File Form 5107, State Tax Commission Affidavit for Disabled Veterans Exemption, with your city or township assessor. Attach your VA letter showing the qualifying rating (and, for a newly bought home, the closing documents). Do not send it to Treasury.
After January 1 and before December 31 of the year you want it (a December 30 postmark is OK). The July and December Boards of Review can grant it later only for limited errors or VA delays.
Renewal
From 2025 on, one-time: it stays until you rescind it (Form 6054) or the assessor revokes it. (2023-2025 required yearly filing.)
A full or partial exemption of the tax on your home, decided by your local Board of Review.
Who qualifies
Owners who live in the home as their principal residence and whose household income is at or below the federal poverty guidelines for the prior year (or higher local guidelines) and who pass the local asset test. Each city or township adopts its own income and asset guidelines.
Income limit
At least the federal poverty guidelines published in the prior calendar year; local units can set higher limits. Ask your assessor for your local guidelines.
How to apply
File Form 5737 (Application for MCL 211.7u Poverty Exemption) and Form 5739 (Affirmation of Ownership and Occupancy) with your local assessor or Board of Review, plus federal and state income tax returns (or Form 4988 for people not required to file) for everyone in the home, ID and proof of ownership.
On or after January 1 and before the day before the last day of the December Board of Review in the year you want it. Check local dates; Boards of Review meet in March, July and December.
Renewal
Every year. A local unit may let people on a fixed public-assistance income (such as Social Security) stay exempt up to 3 years by filing only Form 5739.
A refundable state income tax credit for part of the property tax on your home (or rent). Tax year 2025 credit limit: $1,900. Most people get 60% of the tax above 3.2% of household resources; seniors and people who are disabled, blind, deaf or paraplegic can get a larger share (MCL 206.522).
Who qualifies
Michigan residents (at least 6 months of the year) who own or rent their homestead in Michigan. For tax year 2025 the home's taxable value must be $165,400 or less (does not apply to renters).
Income limit
Tax year 2025: total household resources $71,500 or less; the credit phases out above $62,500.
How to apply
File Form MI-1040CR with your Michigan income tax return, or by itself if you do not have to file a return.
Lets you put off paying your summer property tax until February 14 of the next year, with no penalty or interest.
Who qualifies
Owners with a principal residence exemption who are 62 or older (or the unmarried surviving spouse of someone 62+), totally and permanently disabled, blind, paraplegic or quadriplegic, an eligible serviceperson, veteran or widow(er), or certain farmers.
Income limit
Gross household income for the prior calendar year of $40,000 or less.
How to apply
File Form 471, Application for Deferment of Summer Property Taxes, with your city or township treasurer (not with the State).
Yes. Under Proposal A (Mich. Const. art. IX, §3; MCL 211.27a), a home's taxable value can rise each year by no more than the rate of inflation or 5%, whichever is less, until the home is sold; after a transfer of ownership, taxable value is 'uncapped' to the state equalized value the next year.
Good to know in Michigan
The Principal Residence Exemption removes up to 18 mills of school operating tax, often the single largest saving for Michigan homeowners (Michigan Treasury).
Since January 1, 2025, a granted Disabled Veterans Exemption no longer has to be refiled every year (State Tax Commission FAQ).
Treasury audits PRE claims; a denied PRE can mean back taxes plus interest for up to the current and 3 prior years (MCL 211.7cc(8)).
Savings estimate for Michigan
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Michigan
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Michigan
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Michigan
Is there a homestead exemption in Michigan?
Yes: the Principal Residence Exemption (PRE). Exempts your home from local school operating taxes of up to 18 mills ($18 per $1,000 of taxable value). For a home with $100,000 taxable value, that is up to $1,800 a year. Who qualifies: You own the home and it is your principal residence: your one true, fixed and permanent home. You may not claim a similar exemption, deduction or credit on a home in another state.
When is the deadline to apply for the homestead exemption in Michigan?
On or before June 1 to count from that year's summer tax bill, or on or before November 1 for the winter tax bill (MCL 211.7cc(2)). If you missed it, the assessor can grant the exemption back for the current year and the 3 prior years if you qualified on those dates (Treasury PRE FAQ).
Do I have to reapply for the homestead exemption every year in Michigan?
One-time. It stays while you qualify. When the home stops being your principal residence, file Form 2602 (Request to Rescind PRE) within 90 days or face a $5-a-day penalty (up to $200).
Are there property tax breaks for seniors in Michigan?
Summer Property Tax Deferment: Lets you put off paying your summer property tax until February 14 of the next year, with no penalty or interest.
Do disabled veterans get a property tax exemption in Michigan?
Disabled Veterans Exemption: Your home is fully exempt from property tax (special assessments may still apply). In the year you buy a home, the exemption is prorated.
Is there a limit on how fast my home's taxable value can rise in Michigan?
Yes. Under Proposal A (Mich. Const. art. IX, §3; MCL 211.27a), a home's taxable value can rise each year by no more than the rate of inflation or 5%, whichever is less, until the home is sold; after a transfer of ownership, taxable value is 'uncapped' to the state equalized value the next year.
Where do I apply for property tax exemptions in Michigan?
Your city or township assessor (and its Board of Review) decides homeowner exemptions; you file the forms with your local assessing office, not with the State. The Michigan Department of Treasury and State Tax Commission set the forms and rules, and the Homestead Property Tax Credit is claimed from Treasury on your income tax filing.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.