Michigan Department of Treasury
2368 (Rev. 03-16)
ASSESSOR’S DATE STAMP
Principal Residence Exemption (PRE) Afdavit
Issued under authority of Public Act 206 of 1893.
Read the instructions before completing the form. This form is not valid unless certied by the assessor.
Do not submit this form if the property is not your principal residence and/or any of the disqualifying factors
apply as listed in MCL 211.7(cc).
Type or print in blue or black ink.
PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property tax identication number.
1. Property Tax Identication Number 2. Name of Local Unit (Check Township or City) 3. County
Township
City
4. Street Address of Property (Provide a Complete Address)
5. Name of Owner (First, Middle, Last) 6. Owner’s Last Four Digits of Social Security Number
XXX-XX-
7. Owner’s Daytime Telephone Number
8. Name of Co-Owner (First, Middle, Last) 9.
Co-Owner’s Last Four Digits of Social Security Number
XXX-XX-
10. Co-Owner’s Daytime Telephone Number
11. Date you owned and occupied the property in line 1 ............................................................................................... 11.
The property in line 1 above is my: 11a. Principal residence
Month Day Year
11b. Unoccupied adjoining or contiguous property that is classied residential or timber-cutover.
12.
List the percentage (100% to 1%) of the property that is occupied by the owner claiming the property as a principal
residence. If the property has more than one home on it, it is a multi-dwelling, used for purposes other than a
principal residence, or partially rented, the owner may claim only a partial exemption. Please consult with your
local assessor to determine the percentage of the exemption the owner is allowed to claim in these situations.. ......
12. %
13. Have you claimed a principal residence exemption for another Michigan principal residence?
............................... 13. Yes No
14. If yes to 13, enter the property address and parcel number:
15. If yes to 13, have you rescinded that principal residence exemption?
...................................................................... 15. Yes No
16. Do you or your spouse claim a similar exemption, credit or deduction on property located in another state? .......... 16. Yes No
17. If yes to 16, enter the property address and parcel number:
18. Have you or your spouse led a tax return as a non-resident of Michigan or resident of another state?
................ 18. Yes No
19. If yes to 18, enter the state:
PART 2: CERTIFICATION
Certication: I certify under penalty of perjury the information contained on this document is true and correct to the best of my knowledge.
20. Owner’s Signature Date
21. Co-Owner’s Signature Date
22. Mailing Address, if Different than Property Address Above
LOCAL GOVERNMENT USE ONLY (do not write below this line)
23. Indicate property classication ................................................................................................................................ 23.
Did the Assessor Approve or Deny the Afdavit? What is the year the Afdavit will be posted to the tax roll?
Approved Denied (Attach a copy of the Local Unit Denial)
Certication: I certify that, to the best of my knowledge, the information contained in this form is complete and accurate.
Assessor’s Signature Date Certied by Assessor (MM/DD/YYYY)
Reset Form
General Instructions
Principal Residence Exemption (PRE) exempts a principal residence from the tax levied by a local school district for operating purposes,
up to 18 mills.
Principal residence means the dwelling that you own and occupy as your permanent home and any unoccupied adjoining or contiguous
properties that are classied residential or timber-cut over.
Owners are dened in MCL 211.7dd(a). Only the owner’s listed in MCL 211.7dd(a) are eligible to claim the exemption.
Occupying means this is your principal residence, the place that you reside in as your permanent residence and if absent intend to return.
It should be the address that appears on your drivers license and voter registration card. Vacation homes, season homes, and income
property are not occupied as your principal residence and may not be claimed.
Claiming a PRE: To claim a PRE, complete this Afdavit and le it with your township or city of the year of the claim. A valid afdavit
led 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 owners principal residence. A valid afdavit led 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 owners principal residence.
MCL 211.7cc(3) Disqualications: An owner is ineligible to claim a PRE if any of the disqualifying factors apply listed in MCL 211.7cc(3).
RESCINDING YOUR ExEMPTION
Within 90 days of when you no longer own or occupy the property as a principal residence, you must complete and le a Request to
Rescind Principal Residence Exemption (PRE) (Form 2602) or le a Conditional Rescission (Form 4640) with your township or city
assessor. Failure to do so may subject you to additional tax plus penalties and interest as determined under the General Property Tax Act.
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 General Property Tax Act.
Line-by-Line Instructions
Lines not listed here are explained on the form.
You must complete each line in its entirety. Failure to complete any of the lines may result in your claim being denied.
PART 1: PROPERTY INFORMATION
Submit a separate afdavit for each property tax identication number being claimed.
Line 1: It is important that your property tax identication number is entered accurately. This ensures that your property is
identied properly and that your township or city can accurately adjust your property taxes. You can nd this number on your tax bill
and on your property tax assessment notice. If you cannot nd this number, call your township or city assessor.
NOTE: Do not include information for a co-owner who does not occupy the property as a principal residence.
Line 6: Please list the last four digits of your Social Security Number (SSN). The request for the last four digits of your SSN 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
lings.
Line 12: If you own and occupy the entire property as a principal residence, you may claim a 100 percent exemption. If you own
and live in a multi-unit or multi-purpose property (e.g., a duplex or apartment building, or a storefront with an upstairs at), you can
only claim a partial exemption based on that portion that you use as a principal residence. Please consult your local assessor to determine
the percentage of the exemption the owner is allowed to claim in these situations.
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 principal
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 principal residence. Please consult your local assessor to determine the percentage of the exemption
the owner is allowed to claim in these situations.
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 less than 50 percent of your home is rented to others who use it as a residence, you may claim a 100 percent exemption. If 50 percent
or more is rented to others who use it as a residence or 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 oor area of your principal residence by the oor area of
the entire building.
PART 2: CERTIFICATION
Sign and date the form. Enter your mailing address if it is different from the address under Part 1.
MAILING INFORMATION
Mail your completed form to the township or city assessor where 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 www.michigan.gov/PRE or call 517-373-1950.
2368, Page 2
Instructions for Form 2368
Principal Residence Exemption (PRE) Afdavit