Assessing General Information, Documents and Forms

Assessing General Information, Documents, and Forms

Disabled Veterans Exemption

This exemption offers a full property tax break for your homestead if you are a disabled veteran (honorably discharged) or the unremarried surviving spouse of such a veteran. The veteran must meet specified service-related disability criteria.

* To apply, complete Form 5107 with the Board of Review each year, including proof of disability and veteran status.
* To cancel the exemption, use Form 6054 when it is no longer needed or conditions change.

Disabled Veterans Exemption Information 

5107, State Tax Commission Affidavit for Disabled Veterans Exemption

6054, Request to Rescind Disabled Veterans Exemption

Principal Residence Exemption (PRE)

If you own and live in your home as your main residence, this form exempts you from certain local school operating taxes, up to 18 mills.

* Apply using Form 2368 by June 1 to claim the PRE.
* If you no longer qualify file Form 2602 to rescind the exemption to avoid potential back-taxes, penalties, or interest.
* Conditional Rescission (Form 4640): If you purchase a new home and wish to continue receiving PRE on both old and new homes for up to three years, this form preserves that status during the transition.

Michigan Department of Treasury Principal Residence Exemption Guidelines

2368 Principal Residence Exemption (PRE) Affidavit

2602 Request to Rescind Principal Residence Exemption (PRE)

4640 Conditional Rescission of Principal Residence Exemption (PRE) 

Transfer of Ownership

When property ownership changes, the new owner must file Form 2766 with the Assessor within 45 days. This ensures accurate property assessment and prevents late-filing penalties, even if no deed is recorded.

TransferOwnershipGuidelines.pdf 

2766 Property Transfer Affidavit

Poverty Exemption

The Poverty Exemption allows qualified homeowners to receive a full or partial property tax exemption if they are unable to contribute fully due to financial hardship, as outlined in MCL 211.7u.

To qualify, applicants must:

* Own and occupy the property as their principal residence
* Meet the income and asset limits set by the City Commission
* Submit a fully completed application and required income documentation for all household members

Applicants must file with the Assessing Department at least 5 days prior to a scheduled Board of Review session (March, July, or December). Income tax returns and a signed affidavit (Form 4988) are required if tax returns are not filed.

2025 POVERTY EXEMPTION GUIDELINES  CHART

2023 Poverty Exemption Application

Form 4988, Poverty Exemption Affidavit