Taxpayer Assistance

Tax Exemptions

Disabled Veterans Exemption

Qualifying disabled veterans are eligible for an exemption from paying real property taxes on their principal residence.

Eligibility

• Must have been honorably discharged from the armed forces of the United States
• Must be a Michigan resident
• Meets one of the following criteria:
  • Determined by the United States Veterans Affairs (VA) to be permanently and totally disabled as a result of military service and entitled to veterans’ benefits at the 100% rate
  • Has a certificate from the VA, or its successors, certifying that he or she is receiving or has received pecuniary assistance due to disability for specially adapted housing
  • Has been rated by the VA as individually unemployable
• Must have some form of documentation from the VA
• The unmarried surviving spouse of the disabled veteran is eligible for the exemption based upon the eligibility of their spouse

For more information regarding eligibility and filing requirements, please contact your local assessor.

Principal Residence Exemption (PRE)

A Principal Residence Exemption (PRE) exempts a residence from the tax levied by a local school district for school operating purposes up to 18 mills. Section 211.7cc and 211.7dd of the General Property Tax Act, Public Act 206 of 1893, as amended, addresses PRE claims. To qualify for a PRE, a person must be a Michigan resident who owns and occupies the property as a principal residence.

To apply for a Principal Residence Exemption (PRE), the property owner must submit Form 2368, Principal Residence Exemption Affidavit, to the assessor for the city or township in which the property is located. A valid 2368 Affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and subsequent tax levies so long as it remains the owner’s principal residence. A valid 2368 Affidavit filed after June 1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner’s principal residence.

When a person no longer owns or occupies the property as a principal residence, he or she must file a Request to Rescind Homeowner’s Principal Residence Exemption (PRE), Form 2602, with the assessor for the city or township in which the property is located to remove the PRE. The PRE will be removed from the local property tax roll by the assessor beginning with the next tax year. Failure to rescind a PRE may result in additional taxes, interest and penalties.

Poverty Exemption

Michigan law (MCL 211.7u) provides for a reduction in property taxes for eligible, low-income homeowners. Every city and township must offer an application process and set eligibility requirements that are no more restrictive than the federal poverty guidelines.

Applications must be filed annually at the March, the July, or the December Boards of Review.

For more information regarding eligibility, household income guidelines, and filing requirements, please contact your local assessor.

Community Resources

Additional resources may be available for Oceana County residents. Please see the Taxpayer Assistance List (PDF) for more information.

Writeup for Payment Agreements – Title Check notices may assist.