MI · Cap or school-tax relief, no flat amount

Michigan homestead exemption

Yes.

Main exemption: 5% assessment capLocal school operating millage only (up to 18 mills); other millages still apply
Filing deadline: June 1
Own and live there by: Not in our data
Renewal: Renews automatically
Where to file: City or township assessor

Get the official form (2368)Find your county

Yes. Michigan's Principal Residence Exemption (PRE) exempts your home from up to 18 mills of local school operating taxes, rather than taking a dollar amount off its value. Taxable value can also rise no more than 5% or inflation a year, whichever is less, until the home sells. File Form 2368 with your city or township assessor by June 1 or November 1.

Last verified November 4, 2026 · Sources

How much the Michigan exemption is worth

The PRE exempts a principal residence from the tax levied by a local school district for school operating purposes, up to 18 mills.

Assessment cap: 5% a year

Each year a property's taxable value can rise by no more than 5% or the inflation rate, whichever is less, plus additions. The cap applies to all property and resets after a transfer of ownership. Source.

Who qualifies

You own and occupy the home as your principal residence
You file Form 2368 with the local assessor where the property is located

Deadline and renewal

File the PRE Affidavit (Form 2368) by June 1 to get the exemption on that year's summer tax levy, or by November 1 for the winter levy.

The exemption stays in place as long as you remain eligible. File Form 2602 within 90 days after the home stops being your principal residence, or face a $5-a-day penalty up to $200.

If you missed the deadline

If you missed the deadline, the assessor may grant the exemption for the current year and up to three prior years if you owned and lived in the home then. Source.

Form: Principal Residence Exemption (PRE) Affidavit (2368) · open the official form

Extra breaks for seniors, veterans and disabled owners

Michigan additional homestead exemptions
Who	Program	Amount	Details
Veterans	Disabled Veterans Exemption	Not in our data	A Michigan-resident veteran rated 100% permanently and totally disabled from service, rated individually unemployable, or who got VA specially adapted housing aid pays no property tax on the homestead. File the State Tax Commission affidavit (Form 5107) with the local assessor between January 1 and December 31 of the year claimed. Source
Surviving spouses	Surviving spouse of disabled veteran	Not in our data	The unremarried surviving spouse of a veteran who qualified keeps the full exemption, including on a home bought after the veteran's death. Source
Other	Poverty Exemption	Not in our data	Owners who cannot pay because of poverty can get a full or partial exemption on their principal residence. Apply every year with the supervisor, assessor or Board of Review using Form 5737 and supporting documents. Source

Law: MCL 211.7cc; MCL 211.27a

Michigan county guides

Local offices, online filing links and local amounts for 11 counties, largest first.

Frequently asked questions

Does the PRE take a dollar amount off my home's value?

No. It removes up to 18 mills of school operating tax from your bill; county, city and other millages still apply.

What if I missed June 1?

File by November 1 for the winter levy. The assessor can also grant the exemption for the current year and up to three prior years.

Do I have to refile every year?

No. It stays on while you qualify, but you must file Form 2602 within 90 days of moving out or renting the home.

When is the homestead exemption deadline in Michigan?