Guidelines for the Michigan Principal Residence Exemption Program
Revised MCL 211.154 Checklist - As part of the Department of Treasury, Bureau of Local Government Services, Business Process Review Initiative, we have developed the attached checklists for the MCL 211.154 appeals (form 627 and 628). This checklist provides information on how to properly complete the forms and how to avoid common mistakes that will result in a delay in the processing of the petitions. We hope that providing this checklist, it will reduce the number of incomplete filings, eliminate the need to return petitions for more information and reduce the amount of time required to process petitions.
P.A. 277 of 2011 Public Charter School Bill - provides a property tax exemption for public school academies, urban high school academies or schools of excellent properties beginning with the 2013 assessment year.
P.A. 524 of 2012 (HB 4446) - Corrects outstanding issues from the changes to the Principal Residence Exemption enacted earlier in 2012.
P.A. 494 of 2012 (HB 4134) - Exempts from School Operating and SET properties defined as "Development Property" for a prescribed period of time.
Bulletin 13 of 2012 Inflation Rate Multiplier for 2013 - The STC approved the inflation rate multiplier at their October 30 meeting for the 2013 year.
Bulletin 11 of 2012 Procedural Changes for 2013 - The STC approved Bulletin 11 of 2012 at their October 30 meeting regarding Procedural Changes for the 2013 year.
Bulletin 9 of 2012 Oil And Gas Reporting - The STC approved Bulletin 9 of 2012 at their October 30 meeting regarding Oil and Gas Personal Property.
Cable Television Equipment - The policy statement was adopted by the State Tax Commission at their meeting on September 25.
County Guidelines for the 2014 Tax Year and Township & Cities Guidelines for the 2014 Tax Year - The STC at their meeting on August 31 adopted the certification level guidelines for the 2014 year. Local units affected by any change in the guidelines have been notified via letter sent last week.
PPE Revocation Process - The STC at their meeting on August 28 adopted the process for complaint/revocation of the certificate of a Personal Property Examiner.
Bulletin 6 of 2012 Assessor Certification - The STC at their meeting on August 28 adopted Bulletin 6 of 2012 Assessor Certification.
Bulletin 8 of 2012 Interest Rates on MTT Judgments - The STC at their meeting on August 28 adopted Bulletin 8 of 2012 Tax Tribunal Interest Rates.
Notice Concerning Public Act 115 of 2012
Bulletin 5 of 2012 and Poverty Affidavit - The State Tax Commission at their meeting today approved revisions to the Poverty Exemptions Bulletin (now Bulletin 5 of 2012) and approved the Poverty Affidavit Form as required by statute.