Tax Forms & Information

Principal Resident Exemption (PRE)

A Principal Resident 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 Income Tax Return.

• Principal Residence Exemption Form (PDF)

Information for Active Military & Veterans

• Application for Property Tax Relief During Active Military Service (PDF)
• Disabled Veterans Exemption Form 5107 (PDF)
• Disabled Veterans Exemption FAQ
• P.A. 161 of 2013, Disabled Veterans Exemption (PDF)

Information for Board of Review and Poverty Exemption

The Board or Review can be used to change / appeal a property's assessed value, tentative taxable value, classification, or qualified agricultural exemption.

• Board of Review FAQ (PDF)
• Petition to Board of Review Form 618 (PDF)
• Poverty Exemption MCL 211.7u Fact Sheet (PDF)
• Poverty Exemption Application Form 5737 (PDF)
• Affirmation of Ownership Form 5739 (PDF)

Information on Summer Tax Deferment

Summer deferment forms are due by September 15 of the current tax year.

• Application for Summer Tax Deferment - Form 471 (PDF)
• Michigan Statute Concerning Summer Tax Deferment - Section 211.51