The following exemptions are available to City property owners that qualify. See specific form or policy for more information:
PROPERTY EXEMPTIONS
POVERTY EXEMPTION:
Requires applicants to submit the Poverty Exemption and Affirmation of Ownership and Occupancy to Remain Exempt by Reason of Poverty. See Resolution and Guidelines for income and asset limits. Requires application and additional supporting documents. The application is submitted process with the Board of Review in March, July or December for the current year. If granted, the exemption remains in effect for one year. The applicant may apply annually for the exemption. You can view the Poverty
DISABLED VETERAN EXEMPTION:
See Michigan Department of Treasury website, for information and requirements for the exemption and Form 5107 – STC Affidavit for Disabled Veterans Exemption. You must annually submit an Affidavit, a copy of your annual VA determination letter, a copy of your driver’s license and anything else required by the Board of Review. Application is processed with the Board of Review in March, July or December for the current year only. If the property transfers ownership mid-year, removal of the exemption is required and taxes will be prorated based upon closing statements.
REAL / PERSONAL PROPERTY EXEMPTION:
See Resolution and Guidelines (2019-21?) for property exemptions. Requires application and additional supporting documents to be submitted with Assessor and approved by the Board of Review. Some requests may require Township Attorney review. If granted the exemption will be applied in year of qualification and remain in effect until the use changes. Reviewed annually for ownership and every five years for status confirmation.
SMALL BUSINESS PERSONAL PROPERTY TAX EXEMPTION:
See Michigan Department of Treasury website for information and requirements for the exemption and Form 5076 which must be submitted by February 20 (postmark). Applicant must meet the requirements of the statute. If granted, the exemption remains in effect until rescinded or is determined to be ineligible for the exemption.
EXEMPTION FROM SOME TAXATION
PRINCIPAL RESIDENCE EXEMPTION:
See Michigan Department of Treasury website for information and qualifications. Applicant must complete the Principal Residence Exemption Affidavit and submit to the Assessor, (typically along with proof of residency) by June 1 or November 1 in the year of request. Exemption remains in effect until a Request to Rescind Principal Residence Exemption is filed or the exemption is denied (by the local Assessor, County or State) due to change in status.
CONDITIONAL PRINCIPAL RESIDENCE EXEMPTION:
See Michigan Department of Treasury website for information and qualifications. Applicant must complete Form 4640 and submit with supporting documentation to the Assessor prior to June 1 or November 1 in the year of request. Available for three years with repeat application by December 31 each year. Exemption expires December 31 after third year or follow up application not received.
ACTIVE DUTY MILITARY EXEMPTION:
See Michigan Department of Treasury website for information and qualifications. Applicant must complete Form 4660 and submit to the Assessor by May 1 in year of request. Exemption remains in effect for three years or until a rescission (2602) is filed or the exemption is denied (by the local Assessor, County or State) due to change in status.
QUALIFIED AGRICULTURAL PROPERTY: See form 2599. Applicant must complete the form and submit to the Assessor, along with proof of status by May 1 in the year of request. The exemption remains in effect until a rescission (2602) is filed or the exemption is denied (by the local Assessor, County or State) due to change in status.
ELIGIBLE DEVELOPMENT PROPERTY EXEMPTION:
See Form 5033 for requirements. Applicant must meet requirements and complete the affidavit and submit to Assessor by June 1 or November 1. Applicant must file rescission within 90 days of change of status.
EMPP:
See Michigan Department of Treasury website for information and qualifications. Applicant must meet requirements and Form 5278 must be filed with the Assessor annually by February 20 (postmark).
INDUSTRIAL FACILITIES TAX: See application for Industrial Facilities Tax Certification. The process is facilitated with the Planning and Zoning Administrator/Manager and requires approval from the City Council.
