The Break On Your Tax Bill
MCL 211.7cc — the principal residence exemption, claimed by affidavit on or before June 1 or November 1
What it exempts. A principal residence is exempt from the tax levied by a local school district for school operating purposes, to the extent the revised school code provides, if an owner claims the exemption under the section.
June 1, or November 1. An owner claims 1 exemption by filing an affidavit with the local tax collecting unit on or before June 1 for the next summer tax levy and all later levies, or on or before November 1 for the next winter tax levy and all later levies.
What the affidavit says. The property is owned and occupied as a principal residence by that owner on the date the affidavit is signed, and the owner has not claimed a substantially similar exemption, deduction or credit on property in another state. The owner keeps one copy.
Other exemptions and credits, and the forms and proof the assessor asks for, are set out in other sections that are not on this page. Whether a particular home qualifies is a question for the assessor's office or a licensed Michigan attorney.
Sources for this section (1)
- MCL 211.7cc — The principal residence exemption
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Michigan attorney.