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Taxes
Property tax relief for seniors in Michigan
Michigan has 2 programs that can lower property taxes for older adults: Homestead Property Tax Credit and Principal Residence Exemption. Each one has its own rules and deadline.
Homestead Property Tax Credit
Michigan pays back part of the property tax on your home, or part of your rent, when it is high compared with your household income. People 65 or older get a larger share back than younger people, and the credit is paid even if you owe no income tax. Homeowners and renters both claim it with the Michigan Department of Treasury.
How to apply
- By mail
- Claim it on Michigan's homestead property tax credit form with the Department of Treasury
- Who runs it
- Michigan Department of Treasury
Who may qualify
| Age for the senior rules | 65 or older at the end of the tax year (either spouse on a joint return), or the unremarried surviving spouse of someone who was 65 or older |
|---|---|
| Income test | The credit shrinks by 10% for each $1,000 of total household resources over a set amount ($51,000 starting in 2018, raised with inflation each year since 2021), so it phases out at higher incomes |
| Home | Your Michigan homestead, owned or rented. Owners can't claim it if the home's taxable value is over a cap that rises with inflation each year (it was $135,000 through 2021). |
Source: Michigan Legislature (source 3)
What you may get
| Senior share, household resources of $21,000 or less | Credit for all of your property tax (or rent share) above a small share of your household resources: 3.2% above $6,000 of resources, and less (down to 0%) below that |
|---|---|
| Senior share, household resources over $21,000 | 96% down to 60% of property tax above 3.2% of household resources, dropping 4 points per $1,000 of resources until it reaches 60% above $30,000 |
| Largest credit | $1,500 for 2018 to 2020, raised with inflation each year since 2021 |
Source: Michigan Legislature (source 2)
Dates, renewals and waiting lists
| Do you reapply? | Yes, it is claimed for each tax year |
|---|
Source: Michigan Legislature (source 1)
How Michigan is different
Where Michigan's rules differ from the federal rules for Property tax relief for seniors.
- Refundable: if the credit is more than your income tax, the rest is paid to you
- Renters count 23% of their rent as property tax
- Seniors who rent can get an added credit when rent takes more than 40% of household resources
Source: Michigan Legislature (source 1)
Good to know
- Renters: Renters may claim this credit, figured on 23% of the gross rent paid (10% where the building pays a service charge instead of property tax). Only the renter, not the landlord, can claim it on a rented home.
- Total household resources include income left out of federal adjusted gross income, such as Social Security, but not Medicare premiums taken out of Social Security.
Source: Michigan Legislature (source 1)
Principal Residence Exemption
Michigan exempts the home you own and live in from the local school operating tax. It is for homeowners of any age. You file an affidavit once with your city or township.
How to apply
- In person
- File the affidavit (on the Department of Treasury's form) with the city or township where the home is
- Who runs it
- Your local tax collecting unit (city or township)
Who may qualify
| Age | Any age |
|---|---|
| Home | You own and live in it as your principal residence, and haven't claimed a similar break on a home in another state; one exemption per married couple filing jointly |
Source: Michigan Legislature (source 5)
What you may get
| What it does | Your home is exempt from the tax your local school district levies for school operating purposes |
|---|
Source: Michigan Legislature (source 5)
Dates, renewals and waiting lists
| Filing deadline | June 1 for the summer tax bill and later bills, or November 1 for the winter bill and later bills |
|---|---|
| Do you reapply? | No, one affidavit covers all later tax bills while you qualify |
Source: Michigan Legislature (source 5)
Free help
Free help with this in Michigan
Aging and Adult Services Agency
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Michigan
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Michigan Legislature, MCL 206.520, Credit for property taxes on homestead (official government site). Checked Oct 28, 2026.
- Michigan Legislature, MCL 206.522, Determination of amount of claim; computation of credit by senior citizen (official government site). Checked Oct 28, 2026.
- Michigan Legislature, MCL 206.514, Definitions (senior citizen) (official government site). Checked Oct 28, 2026.
- Michigan Legislature, MCL 206.510, Definitions (income) (official government site). Checked Oct 28, 2026.
- Michigan Legislature, MCL 211.7cc, Principal residence exemption (official government site). Checked Oct 28, 2026.
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