General Information
If you own and occupy your principal residence, it may be
exempt from a portion of your local school operating taxes.
To claim an exemption, complete this affidavit and file it
with your township or city by May 1st of the year of the
claim. Your local assessor will adjust your taxes on your
next property tax bill. Note that this is an exemption from
part of the taxes and does not affect your assessment.
Owning means you hold the legal title to the principal
residence or that you are currently buying it on a notarized
or recorded land contract. Renters should not file this
form.
Occupying means this is your principal residence, the
place you intend to return to whenever you go away. It is
the address that appears on your driver's license or voter
registration card. You may have only one principal
residence at a time. Vacation homes and income property
which you do not occupy as your principal residence, may
not be claimed.
Rescinding Your Exemption. If you claim an exemption,
then stop using it as a principal residence, you must notify
your township or city assessor within 90 days of the change
or you may be penalized. This can be done using the Form
2602, Request to Rescind Homeowner's Principle
Residence Exemption.
Interest and Penalty. If it is determined that you claimed
property that is not your principal residence, you may be
subject to the additional tax plus penalty and interest as
determined under the Property Tax Act.
Line-By-line Instructions
Lines not listed here are explained on the form.
Property Information
Line 1. Property is identified with a property tax
identification number. This number will be found on your
tax bill and on your property tax assessment notice. Enter
this number in the space indicated. If you cannot find this
number, call your township or city assessor. Submit a
separate affidavit for each property being claimed.
Your property number is vital. Without it, your
township or city cannot adjust your property taxes
accurately.
Lines 2-5. Enter the complete address of the property you
are claiming. Check the appropriate box for city or
township. If you live in a village, list the township in
which the principal residence is located.
Line 6. Your principal residence is the dwelling that you
occupy as your permanent home and any vacant adjacent
or contiguous properties that are classed residential.
Indicate the date this property became your principal
residence.
Lines 7-11. Enter the name, Social Security Number(s)
and daytime telephone number of the legal owner(s). Do
not include information for a co-owner who does not
occupy the principal residence.
Note: The request for the Social Security number is
authorized under section 42 USC 405 (c) (2) (C) (i). It
is used by the Department of Treasury to verify tax
exemption claims and to deter fraudulent filings. Any
use of the number by closing agents or local units of
government is illegal and subject to penalty.
Line 12. Multiple-Unit or Multi-Purpose Property. If
you own and live in a multiple-unit or multi-purpose
property (e.g., a duplex or apartment building, or a
storefront with an upstairs flat), you can claim an exemption
only for the portion that you use as your principal residence.
Calculate your portion by dividing the floor area of your
principal residence by the floor area of the entire building.
If the parcel of property you are claiming has more than
one home on it, you must determine the percentage that
you own and occupy as your principal residence. A second
residence on the same property (e.g., a mobile home or
second house) is not part of your personal residence, even
if it is not rented to another person. Your local assessor
can tell you the assessed value of each residence to help
you determine the percentage that is your personal
residence.
If you rent part of your home to another person, you may
have to prorate your exemption. If your home is a single-
family dwelling and the renters enter through a common
door or your living area to get to their rooms, you may
claim a 100 percent exemption if less than 50 percent of
your home is rented to others who use it as a residence.
However, if part of the home was converted to an apartment
with a separate entrance, you must calculate the percentage
that is your principal residence, by dividing the floor area
of your principal residence by the floor area of the entire
building.
Lines 13-16. Check the box or boxes that apply to you.
Certification
Sign and date the form. Enter your mailing address if it is
different from the address at the top of the form.
Mailing Information
Mail your completed form to the township or city assessor
in which the property is located. This address may be on
your most recent tax bill or assessment notice. Do not
send this form directly to the Department of Treasury.
If you have any questions, visit our Web site at
www.michigan.gov/treasury or call 1-800-827-4000.
Instructions for Form 2368,
Homeowner’s Principal Residence Exemption Affidavit
