A Principal Residence Exemption (PRE) exempts a residence from the tax levied by a local school district for school operating purposes. To qualify for a PRE, a person must be a Michigan resident who owns and occupies the property as a principal residence. The PRE is a separate program from the Homestead Property Tax Credit, which is filed annually with your Michigan Individual Income Tax Return.
Click Here For The Principal Residence Exemption Form
Information for Active Military & Veterans:
Property Tax Relief During Military Service - Click Here For Form
Disabled Veterans Exemption - Click Here for Frequently Asked Questions
Information for Board of Review:
Board of Review Frequently Asked Question - Click Here
Board of Review - Click Here For the Petition Form
Information on Summer Tax Deferment:
Michigan Statue Concerning Summer Tax Deferment - Click Here
Application for Summer Tax Deferment - Click Here for the Form
Frequently Asked Questions - Click Here
Information on the Accommodation Tax:
In Michigan, state levied lodging tax varies. Convention hotels located within a qualified local government unit with 81-160 rooms rate is 3.0% and 6.0% for hotels with more than 160 rooms. All other hotels with 81-160 rooms is 1.5% and 5.0% for hotels with more than 160 rooms.
Accommodation Tax Form - Click Here