Michigan · Property tax exemptions for surviving spouses · Updated Oct 2026
Michigan property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Michigan that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Michigan is the Disabled Veterans Exemption. Your home is fully exempt from property tax (special assessments may still apply).
Worth
Full exemption
Income limit
None listed in our sources
Deadline
After January 1 and before December 31 of the year you want it.
Property tax breaks for surviving spouses in Michigan
Disabled veterans
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.
For surviving spouses: The unremarried surviving spouse of a qualified veteran also qualifies, including on a new home.
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.)
Lets you put off paying your summer property tax until February 14 of the next year, with no penalty or interest.
For surviving spouses: 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.
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).
Deadline: 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.)
Deadline: By September 15 or the date your summer taxes are due, whichever is later.
Renewal: Every year.
Savings estimate for Michigan
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Michigan
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
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 surviving spouses property tax breaks in Michigan
Who qualifies for property tax breaks for surviving spouses in Michigan?
Disabled Veterans Exemption: 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. Summer Property Tax Deferment: 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.
Is there an income limit for surviving spouses' property tax breaks in Michigan?
Disabled Veterans Exemption: no income limit is listed in our sources. Summer Property Tax Deferment: Gross household income for the prior calendar year of $40,000 or less.
When is the deadline for surviving spouses to apply in Michigan?
Disabled Veterans Exemption: 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. Summer Property Tax Deferment: By September 15 or the date your summer taxes are due, whichever is later.
Do surviving spouses have to reapply every year in Michigan?
Disabled Veterans Exemption: From 2025 on, one-time: it stays until you rescind it (Form 6054) or the assessor revokes it. (2023-2025 required yearly filing.) Summer Property Tax Deferment: Every year.
Where do surviving spouses apply for property tax breaks 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. For the Disabled Veterans Exemption: File Form 5107, State Tax Commission Affidavit for Disabled Veterans Exemption, with your city or township assessor.