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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.
State of Michigan Property Tax Forms and Information
Principal Residence Exemptions
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 isowned 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. 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.
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.
For all properties sold during the prior year, the current year Taxable Value will be "uncapped" and changed to the current yearState 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.
An owner of eligible property may file a completed summer tax deferment form which his or her city treasurer before September 15, or before the date your summer taxes are due, which ever is later. Click on the link (FAQ's) About Summer Tax Deferment criteria requirements.
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.
"Move-Ins" are items of assessable personal property that were not assessed in this jurisdiction (city or township) in 2009, used personal property you have moved in from a location outside this jurisdiction; personal property that was exempt in 2009 and, personal property that you mistakenly omitted from your statement in 2009.
