Who qualifies for the Principal Residence Exemption in Michigan?

You own the home and live in it as your principal residence, and you file the affidavit. This is not the same as the income-tax homestead credit. Exempts your home from up to 18 mills of local school operating tax. It does not remove the 6-mill State Education Tax, debt mills or special assessments. Deadline: June 1 for the summer levy and November 1 for the winter levy.

Who qualifies for the Disabled veteran exemption in Michigan?

A Michigan resident veteran with an honorable or general discharge who is permanently and totally disabled at the VA 100% rate, or individually unemployable, or has a specially adapted housing grant. An unremarried surviving spouse keeps it, including on a later homestead. 100% exemption from taxes under the General Property Tax Act on your homestead. No income limit and no value limit. Deadline: December 31 of the tax year.

Who qualifies for the Poverty exemption in Michigan?

Your household income is at or under your local guideline, which cannot be below the federal poverty guideline. Your local unit must also use an asset test. The local Board of Review cuts your tax by 100%, 75%, 50% or 25%. The 2026 income floor is $15,650 for one person, $21,150 for two, and $5,500 more for each added person. Deadline: The March, July or December Board of Review. Extensions are no longer allowed.

Who qualifies for the Homestead Property Tax Credit (income tax) in Michigan?

You lived in Michigan at least six months, your home is in Michigan, and your total household resources are $71,500 or less. If you own, your taxable value must be $165,400 or less (unless the special farmland rule applies). Renters use a percentage of rent. These are tax year 2025 figures. For tax year 2025, up to $1,900. The credit starts to shrink when your resources pass $62,500 and reaches zero above $71,500. Veterans and blind claimants use form MI-1040CR-2. Deadline: Four years from the original due date. The 2021 claim was due by April 18, 2026.

Who qualifies for the Summer tax deferral in Michigan?

You are 62 or older, totally disabled, blind, paraplegic, quadriplegic, hemiplegic, an eligible service person, veteran, or widow or widower, or a farmer, and you file a deferral affidavit. Your summer tax is pushed to the February winter due date, with no summer interest or penalty. Deadline: For 2026 summer taxes, deferral ends February 16, 2027 if you filed your intent.

Rules by state / Michigan

Michigan property tax, line by line.

Your city or township treasurer sends the bill, and the county treasurer often handles the winter bill. The bill has a summer part and a winter part (one bill if your local unit does not levy a summer tax). It shows taxes on your taxable value, which can be lower than half of your home's market value because of the cap.

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At a glance

Who sends the bill: Your city or township treasurer, and often the county treasurer for the winter levy.
When it comes: The summer bill comes in early summer. The winter bill comes by December 1.
When it's due: Summer taxes are generally due July 1, or September 14 if your unit does not levy in summer. Winter taxes are levied December 1 and payable into mid-February. Qualified owners can defer the summer tax to the winter due date.
If you pay late: A 3% penalty on the winter bill after the February date, if the bill was mailed on time. If your unit did not mail the winter bill by December 31, it cannot add the 3% penalty.
Value is set as of: Tax day is December 31 of the year before. 2026 assessments use December 31, 2025.
Limits on increases: For 2026, capped value is (2025 taxable value minus losses) x 1.027, plus additions, and it cannot be more than state equalized value. Taxable value resets to state equalized value after a transfer of ownership, except for certain family transfers.

Bill dates source · Assessment source

What may come off

5 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Principal Residence Exemption

Who: You own the home and live in it as your principal residence, and you file the affidavit. This is not the same as the income-tax homestead credit.
What you get: Exempts your home from up to 18 mills of local school operating tax. It does not remove the 6-mill State Education Tax, debt mills or special assessments.
How to apply: File Form 2368 with the assessor of your city or township.
Deadline: June 1 for the summer levy and November 1 for the winter levy.
If you're late: If you move and the old home is for sale, vacant and not rented, a conditional rescission (Form 4640) can keep the exemption for up to three years. You must verify it each year by December 31.
After that: It stays on until you rescind it.

Source

Disabled veteran exemption

Who: A Michigan resident veteran with an honorable or general discharge who is permanently and totally disabled at the VA 100% rate, or individually unemployable, or has a specially adapted housing grant. An unremarried surviving spouse keeps it, including on a later homestead.
What you get: 100% exemption from taxes under the General Property Tax Act on your homestead. No income limit and no value limit.
How to apply: File Form 5107 with your local assessor, after January 1 and before December 31 of the year you claim.
Deadline: December 31 of the tax year.
If you're late: An exemption granted for taxes levied on or after January 1, 2025 continues without reapplying until you rescind it or the assessor denies it. The year you buy can be prorated.
After that: One time after a grant for 2025 and later levies.

Source

Poverty exemption

Who: Your household income is at or under your local guideline, which cannot be below the federal poverty guideline. Your local unit must also use an asset test.
What you get: The local Board of Review cuts your tax by 100%, 75%, 50% or 25%. The 2026 income floor is $15,650 for one person, $21,150 for two, and $5,500 more for each added person.
How to apply: File Form 5737 with your income tax returns with the Board of Review.
Deadline: The March, July or December Board of Review. Extensions are no longer allowed.
If you're late: No extension. A later board session in the same year may still be open.
After that: Every year.

Source

Homestead Property Tax Credit (income tax)

Who: You lived in Michigan at least six months, your home is in Michigan, and your total household resources are $71,500 or less. If you own, your taxable value must be $165,400 or less (unless the special farmland rule applies). Renters use a percentage of rent. These are tax year 2025 figures.
What you get: For tax year 2025, up to $1,900. The credit starts to shrink when your resources pass $62,500 and reaches zero above $71,500. Veterans and blind claimants use form MI-1040CR-2.
How to apply: File MI-1040CR with your Michigan return, or on its own. Use MI-1040CR-2 for the veteran and blind computation.
Deadline: Four years from the original due date. The 2021 claim was due by April 18, 2026.
After that: Every year.

Source

Summer tax deferral

Who: You are 62 or older, totally disabled, blind, paraplegic, quadriplegic, hemiplegic, an eligible service person, veteran, or widow or widower, or a farmer, and you file a deferral affidavit.
What you get: Your summer tax is pushed to the February winter due date, with no summer interest or penalty.
How to apply: File a deferral affidavit with your treasurer. Form: Deferral affidavit.
Deadline: For 2026 summer taxes, deferral ends February 16, 2027 if you filed your intent.

Source

Think your value is too high?

Asking for a lower assessed value and taxable value

Free review: Talk to your assessor first. This is the usual first step, but it does not replace the Board of Review.
Formal appeal: Your local Board of Review in March, then the Michigan Tax Tribunal. The July and December boards handle qualified errors and poverty exemptions, not new value appeals.
Deadline: The March Board of Review meets the Tuesday after the first Monday in March. Appeal assessed and taxable values there. Residential Michigan Tax Tribunal petitions are generally due by July 31.
Fee: No Board of Review fee.
Good to know: The board can raise your value as well as lower it.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

The 6-mill State Education Tax. The Principal Residence Exemption does not remove it.
Debt millage.
Special assessments.
The jump in taxable value after a transfer, unless it is a family-transfer exception.
The homestead credit if your taxable value is over $165,400 or your household resources are over $71,500 (tax year 2025 figures).

Your local unit bills special assessments, sometimes on the tax bill and sometimes on a separate roll. The Principal Residence Exemption does not remove them. The poverty and disabled veteran exemptions apply to taxes under the General Property Tax Act. Whether a special assessment is covered is decided by local ordinance, so ask your local unit.

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Rules checked October 28, 2026 against official Michigan sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.