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 classied residential or timber-cut over.
Owners are dened 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 driver’s 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 Afdavit and le it with your township or city of the year of the claim. A valid afdavit
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 owner’s principal residence. A valid afdavit 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 owner’s principal residence.
MCL 211.7cc(3) Disqualications: 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 afdavit for each property tax identication number being claimed.
Line 1: It is important that your property tax identication number is entered accurately. This ensures that your property is
identied 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) Afdavit