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Michigan · Property tax exemptions · Updated Oct 2026

Michigan property tax exemptions

Here are Michigan's property tax breaks for homeowners, seniors, veterans and people with disabilities, and how to apply.

Checked against official sources: Oct 23, 2026

See the ruleshomestead exemption
Yessenior break
Full exemption (100% rating)disabled veterans
See belowhomestead deadline
1.25%median tax rate

Get your checklist ↓ See which breaks fit you ↓

Exemptions by group

Every break for one group on one page, with step-by-step instructions and the tools set for that group.

Seniors

1 break

Summer Property Tax Deferment

Veterans

1 break

Disabled Veterans Exemption

Disability

1 break

Summer Property Tax Deferment

Surviving spouses

2 breaks

Disabled Veterans Exemption, Summer Property Tax Deferment

Where to apply in Michigan

Your city or township assessor (and its Board of Review) decides homeowner exemptions; you file the forms with your local assessing office, not with the State. The Michigan Department of Treasury and State Tax Commission set the forms and rules, and the Homestead Property Tax Credit is claimed from Treasury on your income tax filing.

Official exemptions page

Property tax exemptions in Michigan

Homestead

Principal Residence Exemption (PRE)

Exempts your home from local school operating taxes of up to 18 mills ($18 per $1,000 of taxable value). For a home with $100,000 taxable value, that is up to $1,800 a year.

Who qualifies
You own the home and it is your principal residence: your one true, fixed and permanent home. You may not claim a similar exemption, deduction or credit on a home in another state.
How to apply
File Form 2368, Principal Residence Exemption Affidavit, with the city or township assessor where the home is. Keep a copy.
Deadline
Apply on or before June 1 to count from that year's summer tax bill, or on or before November 1 for the winter tax bill. If you missed it, the assessor can grant the exemption back for the current year and the 3 prior years if you qualified on those dates (Treasury PRE FAQ).
Law: MCL 211.7cc(2)
Renewal
One-time. It stays while you qualify. When the home stops being your principal residence, file Form 2602 (Request to Rescind PRE) within 90 days or face a $5-a-day penalty (up to $200).
Law
MCL 211.7cc, 211.7dd

Source: official page

Disabled veterans

Disabled Veterans Exemption

Your home is fully exempt from property tax (special assessments may still apply). In the year you buy a home, the exemption is prorated.

Who qualifies
A Michigan resident veteran discharged under honorable conditions who owns and occupies the home as a homestead and whom the VA has found: 100% permanently and totally disabled from service and paid at the 100% rate; or individually unemployable; or granted specially adapted housing assistance. The unremarried surviving spouse of a qualified veteran also qualifies, including on a new home. No income or asset test.
How to apply
File Form 5107, State Tax Commission Affidavit for Disabled Veterans Exemption, with your city or township assessor. Attach your VA letter showing the qualifying rating (and, for a newly bought home, the closing documents). Do not send it to Treasury.
Deadline
After January 1 and before December 31 of the year you want it (a December 30 postmark is OK). The July and December Boards of Review can grant it later only for limited errors or VA delays.
Renewal
From 2025 on, one-time: it stays until you rescind it (Form 6054) or the assessor revokes it. (2023-2025 required yearly filing.)
Law
MCL 211.7b

Source: official page

Low income

Poverty Exemption

A full or partial exemption of the tax on your home, decided by your local Board of Review.

Who qualifies
Owners who live in the home as their principal residence and whose household income is at or below the federal poverty guidelines for the prior year (or higher local guidelines) and who pass the local asset test. Each city or township adopts its own income and asset guidelines.
Income limit
At least the federal poverty guidelines published in the prior calendar year; local units can set higher limits. Ask your assessor for your local guidelines.
How to apply
File Form 5737 (Application for MCL 211.7u Poverty Exemption) and Form 5739 (Affirmation of Ownership and Occupancy) with your local assessor or Board of Review, plus federal and state income tax returns (or Form 4988 for people not required to file) for everyone in the home, ID and proof of ownership.
Deadline
On or after January 1 and before the day before the last day of the December Board of Review in the year you want it. Check local dates; Boards of Review meet in March, July and December.
Renewal
Every year. A local unit may let people on a fixed public-assistance income (such as Social Security) stay exempt up to 3 years by filing only Form 5739.
Law
MCL 211.7u

Source: official page

Low income

Homestead Property Tax Credit

A refundable state income tax credit for part of the property tax on your home (or rent). Tax year 2025 credit limit: $1,900. Most people get 60% of the tax above 3.2% of household resources; seniors and people who are disabled, blind, deaf or paraplegic can get a larger share (MCL 206.522).

Who qualifies
Michigan residents (at least 6 months of the year) who own or rent their homestead in Michigan. For tax year 2025 the home's taxable value must be $165,400 or less (does not apply to renters).
Income limit
Tax year 2025: total household resources $71,500 or less; the credit phases out above $62,500.
How to apply
File Form MI-1040CR with your Michigan income tax return, or by itself if you do not have to file a return.
Deadline
With your income tax return (due in April). Treasury says you can file the credit up to four years from the year it could be claimed.
Renewal
Every year.
Law
MCL 206.508-206.532 (credit computed under MCL 206.522)

Source: official page

Seniors

Summer Property Tax Deferment

Lets you put off paying your summer property tax until February 14 of the next year, with no penalty or interest.

Who qualifies
Owners with a principal residence exemption who are 62 or older (or the unmarried surviving spouse of someone 62+), totally and permanently disabled, blind, paraplegic or quadriplegic, an eligible serviceperson, veteran or widow(er), or certain farmers.
Income limit
Gross household income for the prior calendar year of $40,000 or less.
How to apply
File Form 471, Application for Deferment of Summer Property Taxes, with your city or township treasurer (not with the State).
Deadline
Apply by September 15 or the date your summer taxes are due, whichever is later.
Renewal
Every year.
Law
MCL 211.51

Source: official page

Exemptions by city and town in Michigan

Michigan's poverty exemption can cut part or all of the tax on your home if you cannot afford it, but each of about 1,500 cities and townships sets its own income limit (at least the federal poverty level) and asset test. The table compares the 25 largest cities and townships from each one's own 2026 guidelines where posted; Troy (2024) and Clinton Township (2025) rows are older, and five places could not be checked. Apply to your local Board of Review every year.

Data year: 2026 tax year (2025 federal poverty guidelines: $15,650 for 1 person)

Parts of this table are from 2024, about 2 years old. Cities and towns change their amounts and programs often. Confirm the current figure with your assessor before you rely on it.

— = not found in the official source; ask your assessor.

City or townCountyIncome limitAsset testTax cut grantedDeadline
Ann ArborWashtenawup to $44,100 for 1 person, $62,950 for 4 (city limit above federal poverty level)assets up to $50,000, not counting the home and your usual car100% up to the federal poverty level ($15,650), then 75%, 50% or 25% as income rises2026: return by March 13, July 17 or December 14
Canton TownshipWayne100% of federal poverty guidelines ($15,650 for 1 person)all assets up to the poverty-guideline amount for your household size; bank and investment accounts up to your projected 2026 taxes plus 50%50%file before the day before the last day of the March, July or December Board of Review
Clinton TownshipMacombfederal poverty guidelines ($15,060 for 1 person in the 2025 policy; 2026 policy not posted)cash up to $7,500; all assets up to $20,000100%, 75%, 50% or 25%2025: January 1 to December 8, 2025
DearbornWayne100% of federal poverty guidelines ($15,650 for 1 person)household assets up to $30,000 excluding the home; no other real estate; interest and dividends under $1,250 a year50%file before the day before the last day of the March, July or December Board of Review
Dearborn HeightsWayne120% of federal poverty guidelines ($18,780 for 1 person)assets up to $30,00050%2026: by March 1, July 1 or December 1
DetroitWaynenot verified: the city's site blocks automated checks - see the linked pagenot verified: the city's site blocks automated checks - see the linked pagenot verified: the city's site blocks automated checks - see the linked pagenot verified: the city's site blocks automated checks - see the linked page
Farmington HillsOakland$37,560 for 1 person, $44,460 for 2 (top of 25% band)liquid assets up to 10 times the yearly property tax; all assets up to 5 times yearly household income100% up to $19,565, 50% up to $26,640, 25% up to $37,560 (1 person)2026: March 1, July 14 or December 4
FlintGenesee200% of federal poverty guidelines ($31,300 for 1 person)cash up to one month's household income; other assets up to $15,000 (home and one car excluded)50%July or December Board of Review only; 2026: by July 17 or December 11
Grand RapidsKent100% of federal poverty guidelines ($15,650 for 1 person, +$5,500 each extra person)household assets up to $9,642 (cars, furniture, appliances, accounts, pensions count)not stated in the posted guidelinesfile before the day before the last day of the March, July or December Board of Review
KalamazooKalamazoonot verified: the city's site blocks automated checks - see the linked pagenot verified: the city's site blocks automated checks - see the linked pagenot verified: the city's site blocks automated checks - see the linked pagenot verified: the city's site blocks automated checks - see the linked page
LansingInghamguidelines not posted online; ask the assessorguidelines not posted online; ask the assessorguidelines not posted online; ask the assessorguidelines not posted online; ask the assessor
LivoniaWayne$22,302 for 1 person, $45,814 for 4 (city threshold)assets over $25,000 (other than home, car and household goods) are added to income; interest/dividend income over $2,000 disqualifies; no other real estate100%, 75%, 50% or 25%file before the day before the last day of the March, July or December Board of Review
Macomb TownshipMacomb135% of federal poverty guidelines ($21,127 for 1 person, +$7,425 each extra person)cash up to $7,500; all assets up to $20,000100%, 75%, 50% or 25% by income bandfile before the day before the last day of the March, July or December Board of Review
NoviOakland2 times the federal poverty guidelines ($31,300 for 1 person)liquid assets up to 2 times the estimated tax; total assets up to 10 times the estimated tax100%, 50% or 25%file before the day before the last day of the March, July or December Board of Review
Rochester HillsOaklandfederal poverty guidelines used as a guide ($15,640 for 1 person as posted, likely a typo for $15,650); taxes must exceed 3.2% of income after the state homestead credithousehold assets up to $21,397 (2026), home, household goods and a reasonable car excluded100%, 75%, 50% or 25%2026: by June 30 (July board) or November 20 (December board)
Shelby TownshipMacombnot verified: the township's site blocks automated checks - see the linked pagenot verified: the township's site blocks automated checks - see the linked pagenot verified: the township's site blocks automated checks - see the linked pagenot verified: the township's site blocks automated checks - see the linked page
SouthfieldOaklandfederal poverty guidelines plus 20% ($18,780 for 1 person), plus verified household medical expenseshousehold assets up to $35,000, not counting the home and primary vehicles100%file before the day before the last day of the March, July or December Board of Review
Sterling HeightsMacomb100% of federal poverty guidelines ($15,650 for 1 person)savings, investments and other real estate up to $8,508; no car bought or leased worth over $20,000; recreational vehicles up to $4,25450%file before the day before the last day of the March, July or December Board of Review
TaylorWaynefederal poverty guidelines plus 20% ($18,780 for 1 person)up to $10,000 per person, $20,000 per household, excluding the home50%2026: by March 1, July 1 or December 1
TroyOaklandfederal poverty guidelines (January 2024 council memo, over 2 years old: $14,580 for 1 person)total asset limit set yearly by City Council (amount not in the posted guidelines)not stated in the posted guidelinesnot stated in the posted guidelines
WarrenMacomb100% of federal poverty guidelines ($15,650 for 1 person)liquid assets up to $7,500; fixed assets (cars, RVs, boats etc.) up to $35,000100% if income up to $12,519 (1 person), 50% from $12,520 to $15,6502026: by March 16, July 20 or December 14
Waterford TownshipOaklandup to 175% of federal poverty guidelines ($27,388 for 1 person)assets up to $25,000 for 1 person, $35,000 for 2 or more (home and one car excluded)100% up to $15,650, 75% up to $19,563, 50% up to $23,475, 25% up to $27,388 (1 person)file before the day before the last day of the March, July or December Board of Review
West Bloomfield TownshipOaklandguidelines not posted online; ask the assessorguidelines not posted online; ask the assessorguidelines not posted online; ask the assessorheard by the March, July and December Board of Review
WestlandWayne100% of federal poverty guidelines ($15,650 for 1 person)bank and investment accounts up to $10,000 per person; all assets up to $20,000 per household (home excluded); interest income no more than $1,500; no other real estate50%file before the day before the last day of the March, July or December Board of Review
WyomingKent100% of federal poverty guidelines ($15,650 for 1 person)assets up to $3,141 for the applicant and $7,538 for the householdnot stated in the posted guidelines2026: by February 26, July 13 or December 7

Good to know

  • Use State Form 5737 plus your city's own forms, and include tax returns (or Form 4988) for everyone in the home.
  • You can apply at the March, July or December Board of Review, but some cities set earlier office deadlines.
  • The exemption lasts one year unless your city grants it for longer; reapply every year.

Statewide source: No statewide table: each local unit adopts its own guidelines under MCL 211.7u; State Tax Commission Bulletin 17 of 2025 sets the federal poverty floor (PDF)

Sources for this table

Last checked: Oct 2026.

Moving and value caps in Michigan

Is there a cap on value increases?

Yes. Under Proposal A (Mich. Const. art. IX, §3; MCL 211.27a), a home's taxable value can rise each year by no more than the rate of inflation or 5%, whichever is less, until the home is sold; after a transfer of ownership, taxable value is 'uncapped' to the state equalized value the next year.

Good to know in Michigan

  • The Principal Residence Exemption removes up to 18 mills of school operating tax, often the single largest saving for Michigan homeowners (Michigan Treasury).
  • Since January 1, 2025, a granted Disabled Veterans Exemption no longer has to be refiled every year (State Tax Commission FAQ).
  • Treasury audits PRE claims; a denied PRE can mean back taxes plus interest for up to the current and 3 prior years (MCL 211.7cc(8)).

Savings estimate for Michigan

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

Michigan median effective rate: 1.25% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill.

Eligibility finder for Michigan

Answer a few questions to see which property tax breaks may fit you.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Michigan

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

Exemptions to include

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Other formats

Questions about property tax exemptions in Michigan

Is there a homestead exemption in Michigan?

Yes: the Principal Residence Exemption (PRE). Exempts your home from local school operating taxes of up to 18 mills ($18 per $1,000 of taxable value). For a home with $100,000 taxable value, that is up to $1,800 a year. Who qualifies: You own the home and it is your principal residence: your one true, fixed and permanent home. You may not claim a similar exemption, deduction or credit on a home in another state.

When is the deadline to apply for the homestead exemption in Michigan?

On or before June 1 to count from that year's summer tax bill, or on or before November 1 for the winter tax bill (MCL 211.7cc(2)). If you missed it, the assessor can grant the exemption back for the current year and the 3 prior years if you qualified on those dates (Treasury PRE FAQ).

Do I have to reapply for the homestead exemption every year in Michigan?

One-time. It stays while you qualify. When the home stops being your principal residence, file Form 2602 (Request to Rescind PRE) within 90 days or face a $5-a-day penalty (up to $200).

Are there property tax breaks for seniors in Michigan?

Summer Property Tax Deferment: Lets you put off paying your summer property tax until February 14 of the next year, with no penalty or interest.

Do disabled veterans get a property tax exemption in Michigan?

Disabled Veterans Exemption: Your home is fully exempt from property tax (special assessments may still apply). In the year you buy a home, the exemption is prorated.

Is there a limit on how fast my home's taxable value can rise in Michigan?

Yes. Under Proposal A (Mich. Const. art. IX, §3; MCL 211.27a), a home's taxable value can rise each year by no more than the rate of inflation or 5%, whichever is less, until the home is sold; after a transfer of ownership, taxable value is 'uncapped' to the state equalized value the next year.

Where do I apply for property tax exemptions in Michigan?

Your city or township assessor (and its Board of Review) decides homeowner exemptions; you file the forms with your local assessing office, not with the State. The Michigan Department of Treasury and State Tax Commission set the forms and rules, and the Homestead Property Tax Credit is claimed from Treasury on your income tax filing.

Do property tax exemptions differ by city or town in Michigan?

Michigan's poverty exemption can cut part or all of the tax on your home if you cannot afford it, but each of about 1,500 cities and townships sets its own income limit (at least the federal poverty level) and asset test. The table on this page compares 25 cities and towns.

Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.

Appeal in Michigan
Sources

Last checked: Oct 2026.

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