The following property tax forms and information are provided for your convenience. For more information, you may contact the Office of the City Assessor at (269) 329-4433.
City of Portage Property Tax Forms
Hardship Exemption Application
Persons on fixed or limited income may be eligible for a reduction in property taxes due to poverty. Filing of the following form is necessary to determine if you qualify for a Homestead Hardship Exemption.
Parcel Combination Form
A Parcel Combination Form enables you to combine parcels in order to receive a single assessment notice and tax bill.
State of Michigan Property Tax Forms & Information
Poverty Exemption Affidavit
Proof of eligibility for the poverty exemption shall be provided to the board of review by supplying copies of federal and state income tax returns for all persons residing in the principal residence, including property tax credit returns, or by filing an affidavit for all persons residing in the residence who were not required to file federal or state income tax returns for the current or preceding tax year.
Disabled Veterans Property Tax Exemption Affidavit
Public Act 161 of 2013 enables honorably-discharged, 100% disabled veterans to be exempt from property taxes for real property used and owned as a homestead by the veteran or the unremarried surviving spouse of the veteran. The act requires that the disabled veteran or unremarried surviving spouse annually file an Affidavit with the Portage Office of the City Assessor prior to the completion of the December Board of Review (the Tuesday following the second Monday of December).
Property Transfer Affidavit
For all properties sold during the prior year, the current year Taxable Value will be "uncapped" and changed to the current year State Equalized Value of the property. There is no limitation on the amount of change in Taxable Value in the year after a property transfers. Thereafter, the cap goes back on the Taxable Value and increases in Taxable Value are limited to the capped value formula.
Principal Residence Exemptions (PRE) Affidavit
Principal Residence Exemptions (aka Homestead Exemption), as defined by state law, is that portion of a dwelling or unit in a multiple-unit dwelling that is subject to taxation and is owned and occupied as a principle residence by the person claiming the exemption. Principal residence property also includes all of an owner's unoccupied property classified as residential and contiguous to the dwelling that is owned and occupied as a principal residence by the owner of record. The deadline to file the Affidavit for taxes levied after December 31 is June 1 for the summer tax levy and November 1 for the winter tax levy. Principal residence properties are exempt from the tax levied by a local school district for school operating purposes to the extent provided under section 1211 of the revised school code, Act No. 451 of Public Acts 1976.
Principal Residence Exemption (PRE) Active Duty Military Affidavit
This form enables a person with an established Principal Residence Exemption (PRE) to retain the PRE while on active duty in the United States Armed Forces if the principal residence is rented or leased. Property that currently qualifies a principal residence will continue to qualify for three years after any portion of the dwelling or unit included in, or constituting the principal residence, is rented or leased to another person and is used as a residence. A copy of Active Duty Orders must be submitted with this Affidavit.
Request to Rescind Principal Residence Exemption (PRE)
This form enables people who are selling or converting their home to another use to rescind their exemption. It also enables people to change the percentage that they occupy as their principal residence.
Conditional Rescission of Principal Residence Exemption (PRE)
The Conditional Rescission allows an owner to receive the principal residence exemption on his or her current Michigan property and on previously exempted property simultaneously if certain criteria are met. An owner may receive the principal residence exemption on the previous principal residence for up to three years if that property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose.
Foreclosure Entity Conditional Rescission of a Principal Residence Exemption (PRE)
This form enables a land contract vendor, bank, credit union, or other lending institution (entity) that owns property as a result of having foreclosed on that property to retain a PRE if that property had received a PRE immediately preceding the foreclosure and if the property is not occupied, for sale, not leased to any person other than the person who claimed the exemption immediately preceding the foreclosure and not used for any business or commercial purpose.
2014 Personal Property Statement
This form is used for the purpose of obtaining a statement of assessable personal property for use in making a personal property assessment. Michigan law provides that the assessor must send this form to any person or entity that may possess assessable personal property. Michigan law also provides that a person or entity receiving the personal property form must complete it and return it to the assessor by the statutory due date even if they have no assessable property to report.
2014 Affidavit of Eligible Personal Property Claiming Exemption from Collection of Taxes (As of 12-31-2013)
This affidavit will exempt property owned only by the entity filing the affidavit. The owner may file the affidavit and claim the exemption only if the True Cash Value of all of the commercial or industrial personal property located within the city that is owned by, leased to, or in the possession of the owner or a related entity was less than $80,000 on December 31, 2013. To claim this exemption, this Affidavit must be received by the Assessor no later than February 10, 2014.
Senior Citizen or Totally & Permanently Disabled Person's Requesting Special Assessment Deferment
The purpose of Public Act 225 of 1976, as amended is to defer payment of special assessments. The State of Michigan will pay the entire unpaid balance of the special assessment including delinquent, current, and future installments. At the time of payment, a lien on any property will be recorded in favor of the State of Michigan. The lien will be subject to interest at one-half of one percent (0.005) per month or fraction of a month (six percent per year), when repaid to the State. The lien will be removed when the deferment, plus interest, is repaid by the taxpayer or the taxpayer’s estate. Qualifications do apply.
Mathieu Gast or Request for Nonconsideration of True Cash Value of Normal Repair, Replacement and Maintenance Expenditures
The owner of property for which nonconsideration of the value of normal repair, replacement and maintenance expenditures is claimed should file this form with the assessor on or before December 31 of the year of the expenditure.