Assessing Forms
Property Transfer Affidavit
A property transfer affidavit must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed). It is used by the Assessor to ensure the property is assessed properly and receives the correct taxable value. It must be filed by the new owner with the Assessor for the City or Township where the property is located within 45 days of the transfer. The information on this form is not confidential. Transfer of ownership means the conveyance of title or the beneficial use of the property. There are both partial and whole transfers of ownership. The Assessor’s office will determine the correct percentage and uncap the taxable value accordingly.
Homeowner's Principal Residence Exemption
A principal residence exemption exempts an owner’s principal residence from the local school operating millage, up to 18 mills. This exemption is distinct from the Michigan Homestead Property Tax Credit, which applies to income tax returns.
Conditional Rescission of Principal Residence Exemption
This exemption enables a person who has established a new principal residence to retain a 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 Michigan property and on previously exempted property simultaneously if certain criteria are met. An owner may receive the PRE on three previous 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.
Request to Rescind Principal Residence Exemption (PRE)
This exemption enables people who are selling or converting their home to another use to rescind their exemption. It also enables people to change the percentage that they occupy as their principal residence.
Hardship/Poverty Exemption
MCL 211.7u provides for a property tax exemption, in whole or part, for the principal residence of persons who, by reason of poverty, are unable to contribute to the public charges. In order to receive a poverty exemption, a taxpayer must annually file a completed application form, and all required additional documentation, with the supervisor, assessor, or the Board of Review where the property is located.
Disabled Veterans Exemption
This exemption provides an exemption from property taxes under the General Property Tax Act for real property owned and used as a homestead by a disabled veteran who served in the United States Armed Forces, including the reserve components, and was discharged or released under honorable conditions. The veteran must meet specified service-related disability criteria.
