Docket #26-001223 Supporting Documents.pdf

Alexandra M Rothermel Petitioner V City Of Fenton Respondent · 26-001223-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

03/13/2026 

02:20 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

ASSESSOR-TONYA LALL 

CITY OF FENTON 

301 S. LEROY ST 

FENTON, MI 48430 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

53-23-578-007 

2076 S LONG LAKE RD) 

CARR JR, 

J RUSSELL & 

ROTHERMEL, ALEXANDRA 

13453 LAKE SHORE DR 

LOTS 12 & 13 & W 3 FT OF LOT 14 SUPERVISORS PLAT NO 

FENTON MI 48430 

15 (80) 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

53-23-578-007 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

BOARD DETERMINED LIST PRICE OF HOME IS MARKET VALUE 

i 

| 2026 ORIGINAL ASSESSED VALUE 

403,600 

| 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

342,500 

| 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

403,600 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

342,500 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Michigan Depariment of Treasury 

618 (Rev. 12:25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is volunlary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the 

Board of Review, except when tha property Is classified as commercial real, Industrial real, or developmental real. You may not appeat properly classifications to Lhe State Tax 

Commission unless you first protest to the Bard of Review. 

3E COMPLETED BY OWNER OR OWNER'S AGENT 

wwner's Name {Please Print or Type) 

VE XA av a 

Petitioner's Name {if Other than Owner. Pease Print or Type) 

CARR JR, J RUSSELL & AY ere) 

Township or City 

County 

Year of Appeal 

CITY OF FENTON 

GENESEE 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified {Parcel code required. Property address and legal descriplion optional) 

: 

53-23-578-007 

LOTS 12 & 13 & W 3 FT OF LOT 14 SUPERVISORS PLAT NO 15 (80) 

2076 S LONG LAKE RD 

Protested Item 

1 

Assessed Value 

[J 

Tentative 

[] Taxable Status 

[J 

Classification 

[J 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1. PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed value, including assessed value changes assoclated wilh exempt status and denied or late fled personal 

property forms. 

Assessed Value 

Owner's Estimate of True Cash Value{Market Value) 

403600 | 

(p00, 00D 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a priest of Taxable Value 

‘ason: 

0 

value of Losses 

[1 

Value of Additions 

[1 

Poverty Exemption 

[J 

Uncapping % 

3. PROTEST OF CLASSIFICATION 

Tompiets this section for a request to change the classification. The Board of Review must make thelr decision regarding classification In accordance with Section 211.34¢ of the 

Michigan Compiled Laws, The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence 

or qualified agricuilural property. 

Classification of property on his year's assessment roll: 

401 

Classification should be: (Please check one of the following) 

OO 

Agricultural 

OO Industrial 

Ol Timber Cutover 

[utility (Personal Property Only) 

0 commercial 

[J Residential 

Obevelopmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

if the assessor has dented or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the 

owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES, 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption Is denied) 

| Percent qualified agricuttural exemption requested by Owner: (Enter 100 If full 

exemption raquasted) 

REASON FOR PROTEST 

State reason(s} for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification andfor qualified agricultural properly exemption. 

Assessed Taxable Valve iS 

not 

in 

IMR wit 

Tvue 

Cash Value 

raul 

TN 

aC Signy FA tal 

Increase 

vt 

proper tug Faxes for he 

Neavs 

VOE 26252026. Hn ($ fir Sale and not FecRiving 

Jax exewphon, 

for 2021. TAY 

yew ptivn 

was applied to 2028 Yet edseSsed 

value SHI) 

) 

CERTIFICATION 

Signe cect 

y 

Jrcheade 

Signature 

Date 

~ 

Phone Number 

AAA 

03/10/2026 

248 -808 -24 Jo 

Address 

134523 

Lake Shove Dr 

Fenton 

MI 

H84Y30 

www.michigan.gov/treasury

Form 618, Page 2 

"FOR BOARD OF REVIEW USE ONLY 

“INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

(Petition Number 

- 

Parcel Code 

2026-M-00 

53-23-578-007 

1. ASSESSED VALUE 

Disposiion by Board of Review. The Board of Review must stale The reason Tor ifs acfion below. 

[1 ened 

A 

Assessed Value Changed From: 

| 

403,600 

fro: 

[ 

2 

, 

] 

Record of Vote - Board or three member Commitee of board 

Chairperson: [Aves 

[1] no 

Member: 

[7] Yes 

[No 

“ZZ 

Member: 

[Z] ves 

Initials 

Reason for Board Action: 

\ 

‘ 

psy ON OT 1 

oF 

Cinch 

on 

| 

4 

lg doy ON 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909, Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industiial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Properly may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunai form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at vww.michigan,govitaxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[] 

Denied 

ES 

Tentative Taxable Value Changed From: 

403,600 

To: 

(See attached 1.-4035A) 

Record of Vote - Board or three member comnyitiee of board. 

Pe 

) 

) 

Chairperson: [A-ves 

[J 

no 

Member: 

[Zf-ves 

[7] 

No 

2 

Member: 

[A-ves 

[] no 

Initials 

Initials 

initials 

Reason for Board Action: 

Lign bd 

{7 

If you disagree with the decision of the Board of Review regarding tehtative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

{PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

-(appeated by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at www.michigan.govitaxirib. 

3. CLASSIFICATION 

Disposition by Board of Review, The Board of Review must state the reason for its action befow. 

a 

Denied 

a 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: [] ves 

[1 

No 

Member: 

[1Yes 

[J No____ 

Member 

[J ves 

[Jno 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, 

Lansing Mi 48908 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must stale the reason for its action befow. 

I! 

Exemption Request Denied 

Mm 

Exemption percent modified from 

% To: 

% 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[J ves 

[] 

no 

Member: 

[] ves 

[no 

__ 

Member: 

[1 ves 

[Ino____| 

Initials 

Initials 

Initials 

Reason for Board Action: 

if you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petiton with the Michigan Tax Tribunal at PO Box 

30232, Lansing MI 48809 by July 31. The peliion must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are avaliable at 

| ww. michioan.oevhaxiab. 

5. ADJOURNMENT 

Date of Final Adjournment of Board of Review 

Board of Resp Secretary Stal 

p 

Lo 

’ 

l 

~~ 

Ss

Michigan Department of Treasusy 

4640 (Rev. 04-19) 

a 

ASSESSOR'S DATE STAMP 

AEC 

Conditional Rescission of Principal Residence Exemption (PREF 

Issued under authorlty of Public Act 206 of 1893. 

Read the instructions before completing the form, This form must be filed with the assessor for the city or 

fownship where the property is located on or before June 1 or November 1 of the first year the exemption is 

claimed. This form must be submitted to the assessor annually on or before December 31 fo verify the 

( 

DF 

FENTON 

property still complies with the conditionat rescission requirements in order to receive the exemption for the following year. 

This form 

Ts Fol 

valld unless certified by the assessor {in Part 5), Use a separate form for each property tax identification number, 

Mail the completed form (Paris 1 through 4) and necessary documentation to the assessor for the city or township in which the property 

Is located. The assessor's address may be on the most recent tax bill or assessment notice. Do not send this form directly to the 

Department of Treasury. If you have any questions, contact your local assessor or the PRE Unit of the Michigan Department of Treasury at 

517-335-7487, or visit www.miichigan.gov/PRE. 

Type or print in blite or black ink. 

PART 1: CONDITIONAL RESCISSION TYPE 

1. Check the box that corresponds to your conditional rescission {check one box only) 

2. Applicable Tax Year {yyyy) 

L 

“initial Request 

Second Year Annual Verification 

[Jonira Year Annual Verification 

PART 2: PROPERTY INFORMATION (Prior Principal Residence for which the applicant Is claiming a Conditional Rescission.) 

3. Property Tax Jdentification Number 

4, Name of Local Unit {Check Township or City) | 

6. County 

a 

gE 

Township 

o 

53-23% 

S78 

oo 

Ko 

Genaiee. 

6. Street Address of Property (Provide a Complele Address) 

4 

\ 

< 

207k 

S 

long lake 

pd 

7. Name of Owner (First, Middle, Last) 

8. Owner's Last Fa 

umber 

{9. Owner's Daylime Telephone Number 

Alexavidia, Maite Lobiommaed 

| 00x 

2H 

BoB -341 0 

10. Name of Co-Owner (First, Middle, Last) 

11. Co-Owner's | gSCPEMETROIS 

BL SEERIRELTN 

Number | 12. Go-Owner's Daytime Telephone Number 

JRyssell Cov Ne 

XXXXX- 

BY T- bei f-7543 

13, Js the property currently for sale? 

anyone eise currently occupyliive In the home located on the property? 

Yes 

] No 

[; Yes 

Xi No 

IF 

yés 

enter an MLS listing or provide other proof that the property is currently 

for sale. 

15. Is the property currently leased? 

[1 Yes 

0X No 

16. When was the property listed for sale? (mm/ddlyyyy) 

17. 1s the property used for any business or commercial purpose? 

10-28 ~-202Y 

es 

Nino 

PART 3: CURRENT PRINCIPAL RESIDENCE (Attach a current tax bill and PRE Affidavit (Form 2368) for the current PRE.) 

18. To where did the owner(s) mova? {Provide a complste address.) 

19. County 

13483 Loke Shore Dv 

SSleine see 

Fenbon 

Ml 4YEUZO 

oem 9-88) 

— 02.0 

21. Date Gurrent Principal Residence Purchased (mm/ddiyyyy) 

22. Date Properly First Oceupled as Principal Residence {mmiddiyyyy) 

[O14 

- 2-024 

(O-)5~202 

PART 4: OWNER CERTIFICATION 

Certification: | cerlify, under penafly of perjury, that the Information provided on this document Is true and correct to the best of my knowledge. 

23, Owner's Signature 

24, Dale 

oN _~_ 

12-3 {~2025 

25, Co-owner's Signalure 

oy 

28, Date 

27. Owner's Current Malling Address 

City 

State 

ZIP Code 

1345 Lor Shore 

Dir 

Fenton 

Ml 

| Hsdz0 

PART 5: ASSESSOR’S CERTIFICATION — FOR LOCAL GOVERNMENT USE ONLY 

Did the assessor approve or deny the Conditional Resclssion? 

What Is the year the Conditional 

. 

Reasclsslon 

will bi 

["JApproved 

[Ysnied {Attach a copy of the Local Unit Denial (Form 2742).) 

to ral vw) 

0 posted to the 

Certification: | certify that, to the best of my knowledge, the information contained in this form is complete and accurate. 

Assessor's Signature 

Date Cerlified by Assessor (mmidd/yyyy) 

Jin neds ~Lagspman J 

H-3-A

L. 

- 

Michigan Department of Treasury 

2742 (Rev, 08-23) 

Local (City/Township) 

ASSESSOR'S DATE STAVE: 

Notice of Denial of Principal Residence Exemption 

RECEIVED ASSESSOR 

tssued under authority of Public Act 206 of 1893 

With this notice, you'are notified that the Principal Residence Exemption on the property identified below has 

been denied. If you have questions about the denial, you may contact your focal government or follow the 

appeal procedures specified below. For more information regarding the Principal Residence Exemption (PRE), 

please review the PRE guldslines at www.michigan.gov/pre. 

MAR 03 22 

¢ITY OF FENTON 

Type or print in blue or black ink 

PART 1: PROPERTY INFORMATION Type or frit legibly. Usé a separate form for each property number. 

1. 

Property tax Identification number 

2, Name of Local Unit {Check Township or City)] 

3. County 

Township 

53-23-578-007 

City 

GENESEE 

4. 

Street address of property {Provide a Complete Address) 

2076 S LONG LAKE RD 

5. 

Name of Owner (First, Middle, Last) 

8, Owner's Last Four Digits of Social Security Number 

7. 

Owner's Daytime Telephone Number 

CARR JR, J RUSSELL & 

KAK-HK- 

BUT 

Logl- 15H 3B 

8, 

Name of Co-Owner (First, Middle, Last) 

8. Go-Owner's Last 

ecurity Number | 10. Co-Owner's Daytime Telephone Number 

Rothermaed, Meyandro 

XXX-XX- 

YG - 50% - 310 

11. 

Mailing address if different than property address (street or RR#, clty, state, Zip code) 

13453 Lake Shore Dr. Fenton 

MI fsfzo 

12. Your exemption was denied/adjusted for the following reason: 

[1 

a. The owner is not a Michigan resident. 

[1 

b. The property claimed is not the owner's principal residence. 

[1 

© The person claiming the exemption is not the owner. 

[[] 

d. The person claiming 

the exemption, claimed or was granted, a substantlally similar exemption in another state. 

fs over_Coonclctibnad Kesedssiore ins not timely filed for annuals 

D 

13, Claim Denied for Calendar Year(s): 

14. 

Percentage Adjusted to: 

1 

FeAfies 

{see instructions) 

SOAs 

O % 

PART 2: CERTIFICATION 

15. Name of the Local Assessor (Print or Type) 

Tonya Latl 

16. Signa jure Qjocal ASsess0, 

17. 

Date 

. 

. 

J 

Onrfo = 

3-3-Ale 

18. Address and Telephone Number of Local Government 

S018. [eroye&t, Fenton ML 43430 (glo) 029-32 

of 

19. 

Emall Address of Assessbr 

Tell Lidy of Fenton. org 

Homeowret's Right to Appeal 

If you disagree with this denial, you may appeal to the Residential/Small Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. You can print the Petition for Denial of Exemption for Principal Residence/Qualified Agricultural and 

mail the completed form to the Michigan Tax Tribunal at P.O,Box 30232, Lansing, Michigan 48909 or complete the form online 

and submit electronically, if provided for by the Michigan Tax Tribunal,

THE GENERAL PROPERTY TAX ACT (EXCERPT) 

Act 206 of 1893 

211.7¢ce Principal residence; exemption from tax levied by local school district for school 

operating purposes; procedures; 2020 deadline extension; exception for temporary 

absence due to damage or destruction; definitions. 

Sec. Tec. 

(1) A principal residence is 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, 1976 

PA 451, MCL 380.1211, if an owner of that principal residence claims an exemption as 

provided in this section, Notwithstanding the tax day provided in section 2, the status of 

property as a principal residence shall be determined on the date an affidavit claiming an 

exemption is filed under subsection (2). 

(2) Except as otherwise provided in subsection (5), an owner of property may claim 

1 

exemption under this section by filing an affidavit on or before May 1 for taxes levied before 

January I, 2012 ot, for taxes levied after December 31, 2011, on or before June 

1 for the 

immediately succeeding summer tax levy and all subsequent tax levies or on or before 

November 1 for the immediately succeeding winter tax levy and all subsequent tax levies with 

the local tax collecting unit in which the property is located. For the 2020 tax year only, an 

owner may claim 1 exemption under this section by filing an affidavit on or before June 30, 

2020 for the 2020 summer tax levy and all subsequent tax levies with the local tax collecting 

unit in which the property is located. The affidavit shall state that the property is owned and 

occupied as a principal residence by that owner of the property on the date that the affidavit is 

signed and shall state that the owner has not claimed a substantially similar exemption, 

deduction, or credit on property in another state. The affidavit shall be on a form prescribed by 

the department of treasury. One copy of the affidavit shall be retained by the owner and 1 copy 

shall be retained by the local tax collecting unit, together with all information submitted under 

subsection (28) for a cooperative housing corporation. The local tax collecting unit shall 

forward to the department of treasury a copy of the affidavit and any information submitted 

under subsection (28) upon a request from the department of treasury. The affidavit shall 

require the owner claiming the exemption to indicate if that owner or that owner's spouse has 

claimed another exemption on property in this state that is not rescinded or a substantially 

similar exemption, deduction, or credit on property in another state that is not rescinded. If the 

affidavit requires an owner to include a Social Security number, that owner's number is subject 

to the disclosure restrictions in 1941 PA 122, MCL 205.1 to 205.31. If an owner of property 

filed an affidavit for an exemption under this section before January 1, 2004, that affidavit 

shall be considered the affidavit required under this subsection for a principal residence 

exemption and that exemption shall remain in effect until rescinded as provided in this section. 

(3) Except as otherwise provided in subsection (5), a married couple who are required to file 

or who do file a joint Michigan income tax return are entitled to not more than 

1 exemption 

under this section. For taxes levied after December 31, 2002, a person is not entitled to an 

exemption under this section in any calendar year in which any of the following conditions 

occur: 

(a) That person has claimed a substantially similar exemption, deduction, or credit, 

regardless of amount, on property in another state. Upon request by the department of treasury, 

Rendered Monday August 51,2026 

Page lofl4 

Mihm Conpld Luvs Complete 

Tough PAO1 of 2026

the assessor of the local tax collecting unit, the county treasurer or his or her designee, or the 

county equalization director or his or her designee, a person who claims an exemption under 

this section shall, within 30 days, file an affidavit on a form prescribed by the department of 

treasury stating that the person has not claimed a substantially similar exemption, deduction, 

or credit on property in another state. 

A claim for a substantially similar exemption, deduction, 

or credit in another state occurs at the time of the filing or granting of a substantially similar 

exemption, deduction, or credit in another state. If the assessor of the local tax collecting unit, 

the department of treasury, or the county denies an existing claim for exemption under this 

section, an owner of the property subject to that denial cannot rescind a substantially similar 

exemption, deduction, or credit claimed in another state in order to qualify for the exemption 

under this section for any of the years denied. If a person claims an exemption under this 

section and a substantially similar exemption, deduction, or credit in another state, that person 

is subject to a penalty of $500.00. The penalty shall be distributed in the same manner as 

interest is distributed under subsection (25). 

(b) Subject to subdivision (a), that person or his or her spouse owns property in a state other 

than this state for which that person or his or her spouse claims an exemption, deduction, or 

credit substantially similar to the exemption provided under this section, unless that person 

and his or her spouse file separate income tax returns. 

(¢) That person has filed a nonresident Michigan income tax return, except active duty 

military personnel stationed in this state with his or her principal residence in this state. 

(d) That person has filed an income tax return in a state other than this state as a resident, 

except active duty military personnel stationed in this state with his or her principal residence 

in this state. 

(e) That person has previously rescinded an exemption under this section for the same 

property for which an exemption is now claimed and there has not been a transfer of 

ownership of that property after the previous exemption was rescinded, if either of the 

following conditions is satisfied: 

(i) That person has claimed an exemption under this section for any other property for that 

tax year. 

(i) That person has rescinded an exemption under this section on other property, which 

exemption remains in effect for that tax year, and there has not been a transfer of ownership of 

that property. 

(4) Upon receipt of an affidavit filed under subsection (2) or subsection (19), and unless the 

claim is denied under this section, the assessor shall exempt the property from the collection of 

the tax levied by a local school district for school operating purposes to the extent provided 

under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, as provided in 

subsection (1) until December 31 of the year in which the property is transferred or, except as 

otherwise provided in subsections (5), (32), and (33), is no longer a principal residence as 

defined in section 7dd, or the owner is no longer entitled to an exemption as provided in 

subsection (3). 

(5) Except as otherwise provided in this subsection and subsections (32) and (33), not more 

than 90 days after exempted property is no longer used as a principal residence by the owner 

claiming an exemption, that owner shall rescind the claim of exemption by filing with the 

local tax collecting unit a rescission form prescribed by the department of treasury. The local 

tax collecting unit shall retain the rescission form and shall forward a copy of it to the 

department of treasury upon a request from the department of treasury. If an owner is eligible 

for and claims an exemption for that owner's current principal residence, that owner may 

retain an exemption for not more than 3 tax years on property previously exempt as his or her 

Michigan Compiled Laws Complete Through PA 91 of 2026 

Rendered Monday, August 31, 2026 

Page 2 of 14 

Couttesy of legislature.mi 

gov

principal residence if that property is not occupied, is for sale, is not leased, and is not used for 

any business or commercial purpose by filing a conditional rescission form prescribed by the 

department of treasury with the local tax collecting unit within the time period prescribed in 

subsection (2). Beginning in the 2012 tax year, subject to the payment requirement set forth in 

this subsection, if a land contract vendor, bank, credit union, or other lending institution owns 

property as a result of a foreclosure or forfeiture of a recorded instrument under chapter 31, 

32, or 57 of the revised judicature act of 1961, 1961 PA 236, MCL 600.3101 to 600.3285 and 

MCL 600.5701 to 600.5759, or through deed or conveyance in lieu of a foreclosure or 

forfeiture on that property and that property had been exempt under this section immediately 

preceding the foreclosure, that land contract vendor, bank, credit union, or other lending 

institution may retain an exemption on that property at the same percentage of exemption that 

the property previously had under this section if that property is not occupied other than by the 

person who claimed the exemption under this section immediately preceding the foreclosure 

or forfeiture, is for sale, is not leased to any person other than the person who claimed the 

exemption under this section immediately preceding the foreclosure, and is not used for any 

business or commercial purpose. 

A land contract vendor, bank, credit union, or other lending 

institution may claim an exemption under this subsection by filing a conditional rescission 

form prescribed by the department of treasury with the local tax collecting unit within the time 

period prescribed in subsection (2). Property is eligible for a conditional rescission if that 

property is available for lease and all other conditions under this subsection are met. One copy 

of the conditional rescission shall be retained by the owner:and 1 copy shall be retained by the 

local tax collecting unit. The local tax collecting unit shall forward to the department of 

treasury a copy of an affidavit upon a request by the department of treasury. An owner or a 

land contract vendor, bank, credit union, or other lending institution that files a conditional 

rescission form shall annually verify to the assessor of the local tax collecting unit on or before 

December 31 that the property for which the principal residence exemption is retained is not 

occupied other than by the person who claimed the exemption under this section immediately 

preceding the foreclosure or forfeiture, is for sale, isnot leased except as otherwise provided 

in this section, and is not used for any business or commercial purpose. The land contract 

vendor, bank, credit union, or other lending institution may retain the exemption authorized 

under this section for not more than 3 tax years, If an owner or a land contract vendor, bank, 

credit union, or other lending institution does not annually verify by December 31 that the 

property for which the principal residence exemption is retained is not occupied other than by 

the person who claimed the exemption under this section immediately preceding the 

foreclosure or forfeiture, is for sale, is not leased except as otherwise provided in this section, 

and is not used for any business or commercial purpose, the assessor of the local tax collecting 

unit shall deny the principal residence exemption on that property. Except as otherwise 

provided in this section, if property subject to a conditional rescission is leased, the local tax 

collecting unit shall deny that conditional rescission and that denial is retroactive and is 

effective on December 31 of the year immediately preceding the year in which the property 

subject to the conditional rescission is leased. An owner who fails to file a rescission as 

required by this subsection is subject to a penalty of $5.00 per day for each separate failure 

beginning after the 90 days have elapsed, up to a maximum of $200.00. This penalty shall be 

collected under 1941 PA 122, MCL 205.1 to 205.31, and shall be deposited in the state school 

aid fund established in section 11 of article IX of the state constitution of 1963. This penalty 

may be waived by the department of treasury. If a land contract vendor, bank, credit union, or 

other lending institution retains an exemption on property under this subsection, that Jand 

contract vendor, bank, credit union, or other lending institution shall pay an amount equal to 

Michigan Compiled Laws Complete Through PA 

91 of 2026 

Rendered Monday, August 31, 2026 

Page 3 of 14 

Courtesy of legislature.mi.gov

the additional amount that land contract vendor, bank, credit union, or other lending institution 

would have paid under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, 

if an exemption had not been retained on that property, together with an administration fee 

equal to the property tax administration fee imposed under section 44. The payment required 

under this subsection shall be collected by the local tax collecting unit at the same time and in 

the same manner as taxes collected under this act. The administration fee shall be retained by 

the local tax collecting unit. The amount collected that the land contract vendor, bank, credit 

union, or other lending institution would have paid under section 1211 of the revised school 

code, 1976 PA 451, MCL, 380.1211, if an exemption had not been retained on that property is 

an amount that is not captured by any authority as tax increment revenues and shall be 

distributed to the department of treasury monthly for deposit into the state school aid fund 

established in section 11 of article IX of the state constitution of 1963. If a land contract 

vendor, bank, credit union, or other lending institution transfers ownership of property for 

which an exemption is retained under this subsection, that land contract vendor, bank, credit 

union, or other lending institution shall rescind the exemption as provided in this section and 

shall notify the treasurer of the local tax collecting unit of that transfer of ownership. If a land 

contract vendor, bank, credit union, or other lending institution fails to make the payment 

required under this subsection for any property within the period for which property taxes are 

due and payable without penalty, the local tax collecting unit shall deny that conditional 

rescission and that denial is retroactive and is effective on December 31 of the immediately 

preceding year, If the local tax collecting unit denies a conditional rescission, the local tax 

collecting unit shall remove the exemption of the property and the amount due from the land 

contract vendor, bank, credit union, or other lending institution shall be a tax so that the 

additional taxes, penalties, and interest shall be collected as provided for in this section. If 

payment of the tax under this subsection is not made by the March 1 following the levy of the 

tax, the tax shall be turned over to the county treasurer and collected in the same manne as 

delinquent taxes under this act. An owner of property who previously occupied that property 

as his or her principal residence but now resides in a nursing home, assisted living facility, or, 

if residing there solely for purposes of convalescence, any other location may retain an 

exemption on that property if the owner manifests an intent to return to that property by 

satisfying all of the following conditions: 

(a) The owner continues to own that property while residing in the nursing home, assisted 

living facility, or other location. 

(b) The owner has not established a new principal residence. 

(c) The owner maintains or provides for the maintenance of that property while residing in 

the nursing home, assisted living facility, or other location. 

(d) That property is not leased and is not used for any business or commercial purpose. 

(6) Except as otherwise provided in subsections (5), (32), and (33), if the assessor of the 

local tax collecting unit believes that the property for which an exemption is claimed is not the 

principal residence of the owner claiming the exemption, the assessor may deny a new or 

existing claim by notifying the owner and the county treasurer in writing of the reason for the 

denial and advising the owner that the denial may be appealed to the residential and small 

claims’ division of the Michigan tax tribunal within 35 days after'the date of the notice. The 

assessor may deny a claim for exemption for the current year and for the 3 immediately 

preceding calendar years. If the assessor denies an existing claim for exemption, the assessor 

shall remove the exemption of the property and, if the tax roll is in the local tax collecting 

unit's possession, amend the tax roll to reflect the denial and the local treasurer shall within 30 

days of the date of the denial issue a corrected tax bill for any additional taxes with interest at 

y 

Michigan Compiled Laws Complete Through PA 91 of 2026 

Rendered Monday, August 31, 2026 

Page 4 of 14 

Courtesy of legislature. 

gov

the rate of 1.25% per month or fraction of a month and penalties computed from the date the 

taxes were last payable without interest or penalty. If the tax roll is in the county treasurer's 

possession, the tax roll shail be amended to reflect the denial and the county treasurer shall 

within 30 days of the date of the denial prepare and submit a supplemental tax bill for any 

additional taxes, together with interest at the rate of 1.25% per month or fraction of a month 

and penalties computed from the date the taxes were last payable without interest or penalty. 

Interest on any tax set forth in a corrected or supplemental tax bill shall again begin to accrue 

60 days after the date the corrected or supplemental tax bill is issued at the rate of 1.25% per 

month or fraction of a month. Taxes levied in a corrected or supplemental tax bill shall be 

returned as delinquent on the March 1 in the year immediately succeeding the year in which 

the corrected or supplemental tax bill is issued. If the assessor denies an existing claim for 

exemption, the interest due shall be distributed as provided in subsection (25). However, if the 

property has been transferred to a bona fide purchaser before additional taxes were billed to 

the seller as a result of the denial of a claim for exemption, the taxes, interest, and penalties 

shall not be a lien on the property and shall not be billed to the bona fide purchaser, and the 

local tax collecting unit if the local tax collecting unit has possession of the tax roll or the 

county treasurer if the county has possession of the tax roll shall notify the department of 

treasury of the amount of tax due, interest, and penalties through the date of that notification. 

The department of treasury shall then assess the owner who claimed the exemption under this 

section for the tax, interest, and penalties accruing as a result of the denial of the claim for 

exemption, if any, as for unpaid taxes provided under 1941 PA 122, MCL 205.1 to 205.31, and 

shall deposit any tax or penalty collected into the state school aid fund and shall distribute any 

interest collected as provided in subsection (25). The denial shall be made on a form 

prescribed by the department of treasury. The assessor shall forward to the department of 

treasury a copy of a denial upon a request by the department of treasury. 

(7) If the assessor of the local tax collecting unit believes that the property for which the 

exemption is claimed is not the principal residence of the owner claiming the exemption and 

has not denied the claim, the assessor shall include a recommendation for denial with any 

affidavit that is forwarded to the department of treasury or, for an existing claim, shall send a 

recommendation for denial to the department of treasury, stating the reasons for the 

recommendation. 

(8) The department of treasury shall determine if the property is the principal residence of 

the owner claiming the exemption. Except as otherwise provided in subsection (21), the 

department of treasury may review the validity of exemptions for the current calendar year and 

for the 3 immediately preceding calendar years. Except as otherwise provided in subsections 

(5), (32), and (33), if the department of treasury determines that the property is not the 

principal residence of the owner claiming the exemption, the department shall send a notice of 

that determination to the local tax collecting unit and to the owner of the property claiming the 

exemption, indicating that the claim for exemption is denied, stating the reason for the denial, 

and advising the owner claiming the exemption of the right to appeal the determination to the 

department of treasury and what those rights of appeal are. The department of treasury may 

issue a notice denying a claim if an owner fails to respond within 30 days of receipt of a 

request for information from that department. An owner may appeal the denial of a claim of 

exemption to the department of treasury within 35 days of receipt of the notice of denial. An 

appeal to the department of treasury shall be conducted according to the provisions for an 

informal conference in section 21 of 1941 PA 122, MCL 205.21. Within 10 days after 

acknowledging an appeal of a denial of a claim of exemption, the department of treasury shall 

notify the assessor and the treasurer for. the county in which the property is located that an 

Michigan Compiled Laws Complete Through PA 91 of 2026 

Rendered Monday, August 31, 2026 

Page 5 of 14 

Courtesy of legistature.mi.gov

appeal has been filed. Upon receipt of a notice that the department of treasury has denied a 

claim for exemption, the assessor shall remove the exemption of the property and, if the tax 

roll is in the local tax collecting unit's possession, amend the tax roll to reflect the denial and 

the local treasurer shall within 30 days of the date of the denial issue a corrected tax bill for 

any additional taxes with interest at the rate of 1.25% per month or fraction of a month and 

penalties computed from the date the taxes were last payable without interest and penaity. If 

the tax roll is in the county treasurer's possession, the tax roll shall be amended to reflect the 

denial and the county treasurer shall within 30 days of the date of the denial prepare and 

submit a supplemental tax bill for any additional taxes, together with interest at the rate of 

1.25% per month or fraction of a month and penalties computed from the date the taxes were 

last payable without interest or penalty. Interest on any tax set forth in a corrected or 

supplemental tax bill shall again begin to accrue 60 days after the date the corrected or 

supplemental tax bill is issued at the rate of 1.25% per month or fraction of a month. The 

department of treasury may waive interest on any tax set forth in a corrected or supplemental 

tax bill for the current tax year and the immediately preceding 3 tax years if the assessor of the 

local tax collecting unit files with the department of treasury a sworn affidavit in a form 

prescribed by the department of treasury stating that the tax set forth in the corrected or 

supplemental tax bill is a result of the assessor's classification error or other error or the 

assessor's failure to rescind the exemption after the owner requested in writing that the 

exemption be rescinded. Taxes levied in a corrected or supplemental tax bill shall be returned 

as delinquent on the March 

1 in the year immediately succeeding the year in which the 

corrected or supplemental tax bill is issued. If the department of treasury denies an existing 

claim for exemption, the interest due shall be distributed as provided in subsection (25). 

However, if the property has been transferred to a bona fide purchaser before additional taxes 

were billed to the seller as a result of the denial of a claim for exemption, the taxes, interest, 

and penalties shall not be a lien on the property and shall not be billed to the bona fide 

purchaser, and the local tax collecting unit if the local tax collecting unit has possession of the 

tax roll or the county treasurer if the county has possession of the tax roll shall notify the 

department of treasury of the amount of tax due and interest through the date of that 

notification, The department of treasury shall then assess the owner who claimed the 

exemption under this section for the tax and interest plus penalty accruing as a result of the 

denial of the claim for exemption, if any, as for unpaid taxes provided under 1941 PA (22, 

MCL 205.1 to 205.31, and shall deposit any tax or penalty collected into the state school aid 

fund and shall distribute any interest collected as provided in subsection (25). 

(9) The department of treasury may enter into an agreement regarding the implementation 

or administration of subsection (8) with the assessor of any local tax collecting unit in a county 

that has not elected to audit exemptions claimed under this section as provided in subsection 

(10). The agreement may specify that for a period of time, not to exceed 120 days, the 

department of treasury will not deny an exemption identified by the department of treasury in 

the list provided under subsection (11). 

(10) A county may elect to audit the exemptions claimed under this section in all local tax 

collecting units located in that county as provided in this subsection. The election to audit 

exemptions shall be made by the county treasurer, or by the county equalization director with 

the concurrence by resolution of the county board of commissioners. The initial election to 

audit exemptions shall require an audit period of 2 years. Before 2009, subsequent elections to 

audit exemptions shall be made every 2 years and shall require 2 annual audit periods. 

Beginning in 2009, an election to audit exemptions shall be made every 5 years and shall 

require 5 annual audit periods. An election to audit exemptions shall be made by submitting an 

Rendered Monday, August 31, 2026 

Page 6 of 14 

Michigan Compiled Laws Complete Through PA 91 of 2026 

Courtesy of legislature.mi.gov

election to audit form to the assessor of each local tax collecting unit in that county and to the 

department of treasury not later than April 

| preceding the October 1 in the year in which an 

election to audit is made. The election to audit form required under this subsection shall be in 

a form prescribed by the department of treasury. If a county elects to audit the exemptions 

claimed under this section, the department of treasury may continue to review the validity of 

exemptions as provided in subsection (8). If a county does not elect to audit the exemptions 

claimed under this section as provided in this subsection, the department of treasury shall 

conduct an audit of exemptions claimed under this section in the initial 2-year audit period for 

each local tax collecting unit in that county unless the department of treasury has entered into 

an agreement with the assessor for that local tax collecting unit under subsection (9). 

(11) If a county elects to audit the exemptions claimed under this section as provided in 

subsection (10) and the county treasurer or his or her designee or the county equalization 

director or his or her designee believes that the property for which an exemption is claimed is 

not the principal residence of the owner claiming the exemption, the county treasurer or his or 

her designee or the county equalization director or his or her designee may, except as 

otherwise provided in subsections (5), (32), and (33), deny an existing claim by notifying the 

owner and the assessor of the local tax collecting unit in writing of the reason for the denial 

and advising the owner that the denial may be appealed to the residential and small claims 

division of the Michigan tax tribunal within 35 days after the date of the notice. The county 

treasurer or his or her designee or the county equalization director or his or her designee may 

deny a claim for exemption for the current year and for the 3 immediately preceding calendar 

years. If the county treasurer or his or her designee or the county equalization director or his or 

her designee denies an existing claim for exemption, the county treasurer or his or her 

designee or the county equalization director or his or her designee shall direct the assessor of 

the local tax collecting unit in which the property is located to remove the exemption of the 

property from the assessment roll and, if the tax roll is in the local tax collecting unit's 

possession, direct the assessor of the local tax collecting unit to amend the tax roll to reflect 

the denial and the treasurer of the local tax collecting unit shall within 30 days of the date of 

the denial issue a corrected tax bill for any additional taxes with interest at the rate of 1.25% 

per month or fraction of a month and penalties computed from the date the taxes were last 

payable without interest and penalty. If the tax roll is in the county treasurer's possession, the 

tax roll shall be amended to reflect the denial and the county treasurer shall within 30 days of 

the date of the denial prepare and submit a supplemental tax bill for any additional taxes, 

together with interest at the rate of 1.25% per month or fraction of a month and penalties 

computed from the date the taxes were last payable without interest or penalty. Interest on any 

tax set forth in a corrected or supplemental tax bill shall again begin to accrue 60 days after the 

date the corrected or supplemental tax bill is issued at the rate of 1.25% per month or fraction 

of a month. Taxes levied in a corrected or supplemental tax bill shall be returned as delinquent 

on the March 1 in the year immediately succeeding the year in which the corrected or 

supplemental tax bill is issued. If the county treasurer or his or her designee or the county 

equalization director ot his or her designee denies an existing claim for exemption, the interest 

due shall be distributed as provided in subsection (25). However, if the property has been 

transferred to a bona fide purchaser before additional taxes were billed to the seller as a result 

of the denial of a claim for exemption, the taxes, interest, and penalties shall not be a lien on 

the property and shall not be billed to the bona fide purchaser, and the local tax collecting unit 

if the local tax collecting unit has possession of the tax roll or the county treasurer if the 

county has possession of the tax roli shall notify the department of treasury of the amount of 

tax due.and interest through the date of that notification. The department of treasury shall then 

Rendered Monday, August 31, 2026 

Page 7 of 14 

Michigan Compiled Laws CE 

tuto 

as

assess the owner who claimed the exemption under this section for the tax and interest plus 

penalty accruing as a result of the denial of the claim for exemption, if any, as for unpaid taxes 

provided under 1941 PA 122, MCL 205.1 to 205.31, and shall deposit any tax or penalty 

collected into the state school aid fund and shall distribute any interest collected as provided in 

subsection (25). The denial shall be made on a form prescribed by the department of treasury. 

The county treasurer ot his or her designee or the county equalization director or his or her 

designee shall forward to the department of treasury a copy of a denial upon a request by the 

department of treasury. The department of treasury shall annually provide the county treasurer 

or his or her designee or the county equalization director or his or her designee a list of parcels 

of property located in that county for which an exemption may be erroneously claimed. The 

county treasurer or his or her designee or the county equalization director or his or her 

designee shall forward copies of the list provided by the department of treasury to each 

assessor in each local tax collecting unit in that county within 10 days of receiving the list. 

(12) If a county elects to audit exemptions claimed under this section as provided in 

subsection (10), the county treasurer or the county equalization director may enter into an 

agreement with the assessor of a local tax collecting unit in that county regarding the 

implementation or administration of this section. The agreement may specify that for a period 

of time, not to exceed 120 days, the county will not deny an exemption identified by the 

department of treasury in the list provided under subsection (11). 

(13) An owner may appeal a denial by the assessor of the local tax collecting unit under 

subsection (6), a final decision of the department of treasury under subsection (8), or a denial 

by the county treasurer or his or her designee ot the county equalization director or his or her 

designee under subsection (11) to the residential and small claims division of the Michigan tax 

tribunal within 35 days of that decision. An owner is not required to pay the amount of tax in 

dispute in order to appeal a denial of a claim of exemption to the department of treasury or to 

receive a final determination of the residential and small claims division of the Michigan tax 

tribunal. However, interest at the rate of 1.25% per month or fraction of a month and penalties 

shall accrue and be computed from the date the taxes were last payable without interest and 

penalty. If the residential and small claims division of the Michigan tax tribunal grants an 

owner's appeal of a denial and that owner has paid the interest due as a result of a denial under 

subsection (6), (8), or (11), the interest received after a distribution was made under subsection 

(25) shall be refunded. 

(14) For taxes levied after December 31, 2005, for each county in which the county 

treasurer or the county equalization director does not elect to audit the exemptions claimed 

under this section as provided in subsection (10), the department of treasury shall conduct an 

annual audit of exemptions claimed under this section for the current calendar year. 

(15) When an exemption is rescinded as provided in subsection (5), the assessor of the local 

tax collecting unit shall remove the exemption effective December 31 of the year in which the 

affidavit was filed that rescinded the exemption. For any year for which the rescinded 

exemption has not been removed from the tax roll, the exemption shall be denied as provided 

in this section. However, interest and penalty shall not be imposed for a year for which a 

rescission form has been timely filed under subsection (5). 

(16) Except as otherwise provided in subsection (30), if the principal residence is part of a 

unit in a multiple-unit dwelling or a dwelling unit in a multiple-purpose structure, an owner 

shall claim an exemption for only that portion of the total taxable value of the property used as 

the principal residence of that owner in a manner prescribed by the department of treasury. If a 

portion of a parcel for which the owner claims an exemption is used for a purpose other than 

as a principal residence, the owner shall claim an exemption for only that portion of the 

Rendered Monday, August 31, 2026 

Page 8 of 14 

Michigan Compited Laws CO 

tear

taxable value of the property used as the principal residence of that owner in a manner 

prescribed by the department of treasury. 

(17) When a county register of deeds records a transfer of ownership of a property, he or she 

shall notify the local tax collecting unit in which the property is located of the transfer. 

(18) The department of treasury shall make available the affidavit forms and the forms to 

rescind an exemption, which may be on the same form, to all city and township assessors, 

county equalization officers, county registers of deeds, and closing agents. 

A person who 

prepares a closing statement for the sale of property shall provide affidavit and rescission 

forms to the buyer and seller at the closing and, if requested by the buyer or seller after 

execution by the buyer or sellet, shall file the forms with the local tax collecting unit in which 

the property is located. If a closing statement preparer fails to provide exemption affidavit and 

rescission forms to the buyer and seller, or fails to file the affidavit and rescission forms with 

the local tax collecting unit if requested by the buyer or seller, the buyer may appeal to the 

department of treasury within 30 days of notice to the buyer that an exemption was not 

recorded. If the department of treasury determines that the buyer qualifies for the exemption, 

the department of treasury shall notify the assessor of the local tax collecting unit that the 

exemption is granted and the assessor of the local tax collecting unit or, if the tax roll is in the 

possession of the county treasurer, the county treasurer shall correct the tax roll to reflect the 

exemption, This subsection does not create a cause of action at law or in equity against a 

closing statement preparer who fails to provide exemption affidavit and rescission forms to a 

buyer and seller or who fails to file the affidavit and rescission forms with the local tax 

collecting unit when requested to do so by the buyer or seller. 

(19) An owner who owned and occupied a principal residence within the time period 

prescribed in subsection (2) for which the exemption was not on the tax roll, or an owner of 

property who previously occupied that property as his or her principal residence but did not 

occupy that property within the time period prescribed in subsection (2) while residing in a 

nursing home, assisted living facility, or other location under the circumstances described in 

subsection (5)(a) to (d), while absent on active duty as a member of any branch of the Armed 

Forces of the United States, including the Coast Guard, a reserve component of any branch of 

the Armed Forces of the United States, or the National Guard, under the circumstances 

described in subsection (32)(a) to (d), or while absent due to the damage or destruction of the 

principal residence under the circumstances described in subsection (33)(a) to (d), for which 

the exemption was not on the tax roll, may file an affidavit with the local tax collecting unit 

claiming an exemption under this section for the current calendar year or the immediately 

preceding 3 calendar years. The affidavit for the exemption for the current calendar year or the 

immediately preceding 3 calendar years shall be on the form prescribed by the department of 

treasury in subsection (2). The affidavit shall be processed by the assessor in accordance with 

subsection (4). Upon request by the local tax collecting unit, the owner shall furnish proof 

- within 30 days that the owner meets the requirements for the exemption for the current 

calendar year or the immediately preceding 3 calendar years. For the 2020 tax year only, an 

affidavit filed on or before June 30, 2020 shall be processed by the assessor in accordance with 

subsection (4), and if granting the exemption results in an overpayment, a rebate shall be made 

to the taxpayer in the manner prescribed in subsection (23). 

(20) An owner who owned and occupied a principal residence within the time period 

prescribed in subsection (2) in any year before the 3 immediately preceding tax years for 

which the exemption was not on the tax roll as a result of a qualified error on the part of the 

local tax collecting unit may file a request for the exemption for those tax years with the 

department of treasury. The request for the exemption shall be in a form prescribed by the 

Rendered Monday, August 31, 2026 

Page 9 of 14 

Michigan Compiied Laws CO 

tore 

ony

department of treasury and shall include all documentation the department of treasury 

considers necessary to consider the request and to correct any affected official records if a 

qualified error on the part of the local tax collecting unit is recognized and an exemption is 

granted. If the department of treasury denies a request for the exemption under this subsection, 

the owner is responsible for all costs related to the request as determined by the department of 

treasury. If the department of treasury grants a request for the exemption under this subsection 

and the exemption results in an overpayment of the tax in the years under consideration, the 

department of treasury shall notify the treasurer of the local tax collecting unit, the county 

treasurer, and other affected officials of the error and the granting of the request for the 

exemption and all affected official records shall be corrected consistent with guidance 

provided by the department of treasury, If granting the request for the exemption results in an 

overpayment, a rebate, including any interest paid by the owner, shall be paid to the owner 

within 30 days of the receipt of the notice. A rebate shall be without interest. The treasurer in 

possession of the appropriate tax roll may deduct the rebate from the appropriate tax collecting 

unit's subsequent distribution of taxes. The treasurer in possession of the appropriate tax roll 

shall bill to the appropriate tax collecting unit the tax collecting unit's share of taxes rebated. A 

local tax collecting unit responsible for a qualified error under this subsection shall reimburse 

each county treasurer and other affected local official required to correct official records under 

this subsection for the costs incurred in complying with this subsection. 

(21) If an owner of property received a principal residence exemption to which that owner 

was not entitled in any year before the 3 immediately preceding tax years, as a result of a 

qualified error on the part of the local tax collecting unit, the department of treasury may deny 

the principal residence exemption as provided in subsection (8). If the department of treasury 

denies an exemption under this subsection, the owner shall be issued a corrected or 

supplemental tax bill as provided in subsection (8), except interest shall not accrue until 60 

days after the date the corrected or supplemental tax bill is issued. A local tax collecting unit 

responsible for a qualified error under this subsection shall reimburse each county treasurer 

and other affected local official required to correct official records under this subsection for 

the costs incutred in complying with this subsection. 

(22) If the assessor or treasurer of the local tax collecting unit believes that the department 

of treasury erroneously denied a claim for exemption, the assessor or treasurer may submit 

written information supporting the owner's claim for exemption to the department of treasury 

within 35 days of the owner's receipt of the notice denying the claim for exemption. If, after 

reviewing the information provided, the department of treasury determines that the claim for 

exemption was erroneously denied, the department of treasury shall grant the exemption and 

the tax roll shall be amended to reflect the exemption. 

(23) If granting the exemption under this section results in an overpayment of the tax, a 

rebate, including any interest paid, shall be made to the taxpayer by the local tax collecting 

unit if the local tax collecting unit has possession of the tax roll or by the county treasurer if 

the county has possession of the tax roll within 30 days of the date the exemption is granted. 

The rebate shall be without interest. If an exemption for property classified as timber-cutover 

real property is granted under this section for the 2008 or 2009 tax year, the tax roll shall be 

corrected and any delinquent and unpaid penalty, interest, and tax resulting from that property 

not having been exempt under this section for the 2008 or 2009 tax year shall be waived. 

(24) If an exemption under this section is erroneously granted for an affidavit filed before 

October 1, 2003, an owner may request in writing that the department of treasury withdraw the 

exemption. The request to withdraw the exemption shall be received not later than November 

1, 2003. If an owner requests that an exemption be withdrawn, the department of treasury shall 

Rendered Monday, August 31, 2026 

Page 10 of {4 

Michigan Compiled Laws CE 

uncanny

issue an order notifying the local assessor that the exemption issued under this section has 

been denied based on the owner's request. If an exemption is withdrawn, the property that had 

been subject to that exemption shall be immediately placed on the tax roll by the local tax 

collecting unit if the local tax collecting unit has possession of the tax roll or by the county 

treasurer if the county has possession of the tax roll as though the exemption had not been 

granted. A corrected tax bill shall be issued for the tax year being adjusted by the local tax 

collecting unit if the local tax collecting unit has possession of the tax roll or by the county 

treasurer if the county has possession of the tax roll. Unless a denial has been issued before 

July 1, 2003, if an owner requests that an exemption under this section be withdrawn and that 

owner pays the corrected tax bill issued under this subsection within 30 days after the 

corrected tax bill is issued, that owner is not liable for any penalty or interest on the additional 

tax. An owner who pays a corrected tax bill issued under this subsection more than 30 days 

after the corrected tax bill is issued is liable for the penalties and interest that would have 

accrued if the exemption had not been granted from the date the taxes were originally levied. 

(25) Subject to subsection (26), interest at the rate of 1.25% per month or fraction of a 

month collected under subsection (6), (8), or (11) shall be distributed as follows: 

(2) If the assessor of the local tax collecting unit denies the exemption under this section, as 

follows: 

(i) To the local tax collecting unit, 70%. 

(ii) To the department of treasury, 10%. 

(iii) To the county in which the property is located, 20%. 

(b) If the department of treasury denies the exemption under this section, as follows: 

(i) To the local tax collecting unit, 20%. 

(ii) To the department of treasury, 70%. 

(iii) To the county in which the property is located, 10%. 

(c) If the county treasurer or his or her designee or the county equalization director or his or 

her designee denies the exemption under this section, as follows: 

(i) To the local tax collecting unit, 20%. 

(if) To the department of treasury, 10%. 

(iii) To the county in which the property is located, 70%. 

(26) Interest distributed under subsection (25) is subject to the following conditions: 

(a) Interest distributed to a county shall be deposited into a restricted fund to be used solely 

for the administration of exemptions under this section. Money in that restricted fund shall 

lapse to the county general fund on the December 31 in the year 3 years after the first 

distribution of interest to the county under subsection (25) and on each succeeding December 

31 thereafter. 

(b) Interest distributed to the department of treasury shall be deposited into the principal 

residence property tax exemption audit fund, which is created within the state treasury. The 

state treasurer may receive money ot other assets from any source for deposit into the fund. 

The state treasurer shall direct the investment of the fund. The state treasurer shall credit to the 

fund interest and earnings from fund investments. Money in the fund shall be considered a 

work project account and at the close of the fiscal year shall remain in the fund and shall not 

lapse to the general fund. Money from the fund shall be expended, upon appropriation, only 

for the purpose of auditing exemption affidavits. 

(27) Interest distributed under subsection (25) is in addition to and shall not affect the levy 

or collection of the county property tax administration fee established under this act. 

(28) A cooperative housing corporation is entitled to a full or partial exemption under this 

section for the tax year in which the cooperative housing corporation files all of the following 

Rendered Monday, August 31, 2026 

Page 11 of 14 

Michigan Compiled Laws Co 

EE rey

with the local tax collecting unit in which the cooperative housing corporation is located if 

filed within the time period prescribed in subsection (2): 

(a) An affidavit form. 

(b) A statement of the total number of units owned by the cooperative housing corporation 

and occupied as the principal residence of a tenant stockholder as of the date of the filing 

under this subsection. 

(c) A list that includes the name, address, and Social Security number of each tenant 

stockholder of the cooperative housing corporation occupying a unit in the cooperative 

housing corporation as his or her principal residence as of the date of the filing under this 

subsection. 

(d) A statement of the total number of units of the cooperative housing corporation on which 

an exemption under this section was claimed and that were transferred in the tax year 

immediately preceding the tax year in which the filing under this section was made. 

(29) Before May 1, 2004 and before May 1, 2005, the treasurer of each county shall forward 

to the department of education a statement of the taxable value of each school district and 

fraction of a school district within the county for the preceding 4 calendar years. This 

requirement is in addition to the requirement set forth in section 151 of the state school aid act 

of 1979, 1979 PA 94, MCL 388.1751. 

(30) For a parcel of property open and available for use as a bed and breakfast, the portion 

of the taxable value of the property used as a principal residence under subsection (16) shall be 

calculated in the following manner: 

(a) Add all of the following: 

(i) The square footage of the property used exclusively as that owner's principal residence. 

(ii) 50% of the square footage of the property's common area. 

(iii) If the property was not open and available for use as a bed and breakfast for 90 or more 

consecutive days in the immediately preceding 12-month period, the result of the following 

calculation: 

(A) Add the square footage of the property that is open and available regularly and 

exclusively as a bed and breakfast, and 50% of the square footage of the property's common 

area. 

(B) Multiply the result of the calculation in sub-subparagraph (A) by a fraction, the 

numerator of which is the number of consecutive days in the immediately preceding {2-month 

period that the property was not open and available for use as a bed and breakfast and the 

denominator of which is 365. 

(b) Divide the result of the calculation in subdivision (a) by the total square footage of the 

property. 

(31) The owner claiming an exemption under this section for property open and available as 

a bed and breakfast shall file an affidavit claiming the exemption within the time period 

prescribed in subsection (2) with the local tax collecting unit in which the property is located. 

The affidavit shall be in a form prescribed by the department of treasury. 

(32) An owner of property who previously occupied that property as his or her principal 

residence but now is absent while on active duty as a member of any branch of the Armed 

Forces of the United States, including the Coast Guard, a reserve component of any branch of 

the Armed Forces of the United States, or the National Guard, may retain an exemption on that 

property if the owner manifests an intent to return to that property by satisfying all of the 

following conditions: 

Michigan Compiled Laws Complete Through PA 91 of 2026 

Rendered Monday, August 31, 2026 

Page 12 of [4 

Courtesy of legislature.mi.gov

(a) The owner continues to own that property while absent on active duty as a member of 

any branch of the Armed Forces of the United States, including the Coast Guard, a reserve 

component of any branch of the Armed Forces of the United States, or the National Guard. 

(b) The owner has not established a new principal residence. 

(¢) The owner maintains or provides for the maintenance of that property while absent on 

active duty as a member of any branch of the Armed Forces of the United States, including the 

Coast Guard, a reserve component of any branch of the Armed Forces of the United States, or 

the National Guard. 

(d) That property is not used for any business or commercial purpose except as provided in 

section 7dd(c). 

(33) If an owner of property who previously claimed and occupied the property as his or her 

principal residence has vacated because the principal residence was damaged or destroyed by 

an accident, act of God, or act of another person without the owner's consent, including, but 

not limited to, a fire caused by accident, act of God, or act of another person without the 

owner's consent, that owner may retain an exemption on that property for not longer than the 

tax year during which the damage or destruction occurred and the immediately succeeding 2 

tax years if the owner manifests an intent to return to that property by satisfying all of the 

following conditions: 

(a) The owner continues to own that property while absent because of the damage or 

destruction of the principal residence. 

(b) The owner has not established a new principal residence. 

(c) The owner provides for the reconstruction of the principal residence for purposes of 

occupying it upon its completion as his or her principal residence. 

(d) The propetty is not occupied, is not leased, and is not used for any business or 

commercial purpose. 

(34) As used in this section: 

(a) "Bed and breakfast" means property classified as residential real property under section 

34c that meets all of the following criteria: 

(1) Has 10 or fewer sleeping rooms, including sleeping rooms occupied by the owner of the 

property, 1 or more of which are available for rent to transient tenants. 

(ii) Serves meals at no extra cost to its transient tenants. 

(iif) Has a smoke detector in proper working order in each sleeping room and a fire 

extinguisher in proper working order on each floor. 

(b) "Business or commercial purpose" means commercial purpose as that term is defined in 

section 27a. 

(¢) "Common area" includes, but is not limited to, a kitchen, dining room, living room, 

fitness room, porch, hallway, laundry room, or bathroom that is available for use by guests of a 

bed and breakfast or, unless guests are specifically prohibited from access to the area, an area 

that is used to provide a service to guests of a bed and breakfast. 

(d) "Qualified error" means that term as defined in section 53b. 

History: Add. 1994, 

Act 237, Imd. Eff. June 30, [994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;- 

Am. 1995, Act 74, Eff. Dec. 31, 1994 ;-- Am. 1996, Act 476, Imd. Eff. Dec. 26, 1996 ;-- Am. 2002, Act 

624, Imd. Eff. Dec. 23, 2002 ;-- Am. 2003, Act 105, Imd. Eff, July 24, 2003 ;-- Am. 2003, Act 140, Eff. 

Jan, 1, 2004 ;-- Am. 2003, Act 247, Imd. Eff. Dec. 29, 2003 ;-- Am. 2006, Act 664, Imd. Eff. Jan. 10, 

2007 ;-- An, 2008, Act 96, Ind. Eff. Apr. 8, 2008 ;-- Am. 2008, Act 198, Imd. Eff. July 11, 2008 ;-- Am. 

2010, Act 17, Eff. Dec. 31, 2007 ;-- Am, 2012, Act 114, Imd. Eff. May 1, 2012 ;-- Am. 2012, Act 324, 

Imd. Eff. Oct. 9, 2012 ;-- Am. 2012, Act 524, Imd. Eff. Dec. 28, 2012 ;-- Am, 2013, Act 140, Imd. Eff. 

Page 13 of 14 

Michigan Compiled Laws Complete Through PA 

91 of 2026 

Rendered Monday, August 31, 2026 

Courtesy of legistature.mi.gov

Oct. 22, 2013 ;-- Am, 2014, Act 40, Imd. Eff. Mar. 20, 2014 ;-- Am, 2016, Act 144, Imd, Eff, June 7, 

2016 ;-- Am. 2017, Act 121, Imd, Eff. Oct. 5, 2017 ;-- Am. 2018, Act 133, Imd. Eff. May 3, 2018 ;-- Am, 

2018, Act 633, Imd. Eff. Dec. 28, 2018 ;-- Am. 2020, Act 96, Imd. Eff. June 24, 2020 ;-- Am. 2022, Act 

141, Immd. Eff. July 11, 2022 

Compiler's Notes: Section 2 of Act 74 of 1995 provides:"This amendatory act is retroactive and shall take 

effect December 31, 1994."Enacting section 1 of Act 17 of 2010 provides: "Enacting section 1. This 

amendatory act is retroactive and is effective for the 2008 tax year."Enacting section 1 of Act 40 of 2014 

provides: "Enacting section 1. This amendatory act is retroactive and is effective for taxes levied after 

December 31, 2012."Enacting section 2 of Act 121 of 2017 provides:"Enacting section 2. This amendatory 

act is curative and intended to correct any misinterpretation of legislative intent in the final opinion and 

judgment of the Michigan Tax Tribunal, MTT Docket No. 16-001208, issued January 10, 2017." 

Popular Name: Act 206 

Popular Name: Homestead 

Page 14 of 14 

Michigan Compiled Laws Complete Through PA 

91 of 2026 

Rendered Monday, August 31, 2026 

Courtesy of legislature.mi.gov

← View full record