Property Taxation

Forms & Instructions

Property Tax Deferment Forms
Summer Tax
First Year Delinquent Taxes
Active Duty Military
Property Tax Exemption Forms with Instructions	Property Tax Exemption Guidelines
Principal Residence Exemption Affidavit	Principal Residence Exemption Guidelines and FAQ
Principal Residence Exemption Rescission
Principal Residence Exemption Conditional Rescission
Qualified Agricultural Property Exemption Claim
Qualified Agricultural Property Exemption Rescission
Notice of Intent to Rescind Qualified Agricultural Property Exemption
Income Tax Credit Forms	Income Tax Credit Instructions
Property Tax Credit Form MI-1040CR	Property Tax Credit Form MI-1040CR
Property Tax Credit Form MI-1040CR-2 for Veterans & Blind Persons	Property Tax Credit Form MI-1040CR-2 for Veterans & Blind Persons
Property Tax Credit Form MI-1040CR-7 Home Heating Credit	Property Tax Credit Form MI-1040CR-7 Home Heating Credit
Other Property Tax Forms
Omitted or Incorrectly Reported Property by Owner
Omitted or Incorrectly Reported Property by Other
Local Assessment Appeal Forms
March Board of Review
July or December Board of Review
Michigan Tax Tribunal Appeal Forms with Instructions	Michigan Tax Tribunal Petitions Instructions
Property Tax Appeal Petition	Property Tax Appeal Petition
Principal Residence Appeal Petition	Principal Residence Appeal Petition
Qualified Agricultural Exemtion Appeal Petition	Qualified Agricultural Exemption Appeal Petition
Non-Property Tax Appeal Petition
Special Assessment Appeal Petition	Special Assessment Appeal Petition

 

Property Tax Due Dates and Information

Due Dates by Local Unit and Season

 

Tax Reversion

Procedure

Frequently Asked Questions

 

Principal Residence Exemption

Homeowner's Principal Residence Exemption Audit Program

The Homeowner's Principal Residence Exemption Program, formerly known as the Michigan Homestead Exemption Program, allows homeowners an exemption from their local School Operating Millage. In accordance with Public Act 237 of 1994, homeowners that occupy their property as their principal residence may exempt up to 18 mills. This program is separate from the Homestead Property Tax Credit, which is filed annually with your Michigan Individual Income Tax Return.

Normally, when you purchase a home, the property owner files a Homeowner's Principal Residence Exemption Affidavit, Form 2368, with the township or city assessor. The exemption information is then posted to the local property tax roll.

In Mason County, the County Treasurer's office performs administrative reviews or audits of exemption records. You can find information regarding your Principal Residence Exemption here.