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Assessing FoRms

Homeowner’s Principal Residence Exemption

Homeowner’s Principal Residence Exemption Affidavit
Request to Rescind/Withdraw Homeowner's Principal Residence Exemption

The Affidavit for Homeowner’s Principal Residence Exemption allows you to claim an exemption from some school operating taxes. For your homestead to be eligible, you must own and occupy your property as your principal residence and have filed a homestead exemption affidavit by June 1st, for the summer tax levy, and November 1st, for the winter tax levy.  Once filed and granted, it is valid for as long as you own and occupy the property as your principal residence.

Conditional Rescission Principal Residence Exemption

This form enables a person who has established a new principal residence to retain a Principal Residence Exemption (PRE) on property previously exempt as the owner's principal residence. The conditional rescission allows an owner to receive a PRE on his or her current property and on previously exempted property simultaneously if certain criteria are met. An owner may receive the PRE on the previous principal residence for up to three years if that property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose.

Principal Residence Exemption Military Affidavit

A person with an established Principal Residence Exemption (PRE) to retain that PRE while on active duty in the United States armed forces if the principal residence is rented or leased. Property that currently qualifies as a principal residence continues to qualify for three years after any portion of the dwelling or unit included in, or constituting the principal residence, is rented or leased to another person and is used as a residence. All of the following conditions must be satisfied:

  • The owner of the dwelling or unit is absent while on active duty in the armed forces of the United States.
  • The dwelling or unit would otherwise qualify as the owner’s principal residence.
  • The owner files Form 4660 with the assessor of the local tax collection unit on or before June 1 attesting that he/she intends to occupy the dwelling or unit as a principal residence upon completion of active duty in the United States armed forces.

Property Transfer

Property Transfer Affidavit (Form L-4260)

Use the Property Transfer Affidavit whenever real estate or some types of personal property are transferred. 

Personal Property Statement Form L-4175

2018 Personal Property Statement L-4175
2018 Affidavit to Claim Small Business Tax Exemption Under MCL 211.9(o) - Form 5076
Form 5076 Explanation Letter 

2018 Board of Review

2018 Petition to Board of Review (Form L-4035) 

State Tax Commission Affidavit for Disabled Veterans Exemption

This form is to be used to apply for an exemption of property taxes under MCL 211.7b, for real property used and owned as a homestead by a disabled veteran who was discharged from the armed forces of the United States under honorable conditions or his or her unremarried surviving spouse. The property owner, or his or her legal designee, must annually file the Affidavit with the supervisor or assessing officer any time after December 31 and before, or until the conclusion of, the December Board of Review.

Disabled Veterans Exemption (Form 5107) 

Michigan General Property Tax Act Hardship Exemption

Hardship Exemption Guidelines
Hardship Exemption Application