Michigan Homestead Exemption: Deadline & How to Apply (2026)
Michigan’s homestead exemption filing deadline is June 1 (full-year exemption); late filing through November 1 gets winter-tax-only exemption for that year, according to Michigan Department of Treasury.
Filing by June 1 qualifies owners for exemption on current year summer and winter tax levies; filing between June 1 and November 1 allows exemption on current winter tax levy only.
Where the application goes
Applications go to a township or city assessor, not to the county. A page organised by county would name an office that does not take the form.
Michigan calls it Principal Residence Exemption (PRE). The name is worth knowing before you go looking for the form.
Who qualifies
A property qualifies for the PRE if it is 'the one place where an owner of the property has his or her true, fixed, and permanent home' and the owner intends to return when temporarily absent; it must be owner-occupied. Owners file Form 2368 (PRE Affidavit) with their local city/township assessor; the exemption exempts the property from the local school operating tax. Owners must rescind the PRE (Form 2602) if the property stops being their principal residence, and claiming a substantially similar exemption in another state disqualifies the property and can trigger a $500 penalty under MCL 211.7cc(3)(a).
Why there are no Michigan county pages
Michigan runs the Principal Residence Exemption through townships and cities, not counties, so a county page would name the wrong office. Wayne County also measured 10–100 a month against 100–1K for the state — under both of the two wordings we tested, which rules out our having simply picked the wrong phrase.
Michigan homestead exemption questions
- When is the homestead exemption deadline in Michigan?
- June 1 (full-year exemption); late filing through November 1 gets winter-tax-only exemption for that year — the source we read puts it this way: “Filing by June 1 qualifies owners for exemption on current year summer and winter tax levies; filing between June 1 and November 1 allows exemption on current winter tax levy only.” We read it on 2026-08-04.
- What is the exemption called in Michigan?
- It is called Principal Residence Exemption (PRE). The name matters when you are searching: an application filed under the wrong programme name is the most avoidable delay there is.
- Where do I file in Michigan?
- Applications go to a township or city assessor, not to the county. A page organised by county would name an office that does not take the form. The state's own page is https://www.michigan.gov/taxes/property/principal.
- Who qualifies in Michigan?
- In outline: A property qualifies for the PRE if it is 'the one place where an owner of the property has his or her true, fixed, and permanent home' and the owner intends to return when temporarily absent; it must be owner-occupied. Owners file Form 2368 (PRE Affidavit) with their local city/township assessor; the exemption exempts the property from the local school operating tax. Owners must rescind the PRE (Form 2602) if the property stops being their principal residence, and claiming a substantially similar exemption in another state disqualifies the property and can trigger a $500 penalty under MCL 211.7cc(3)(a).
- Does Michigan have one deadline for the whole state?
- We have not tested that county by county in Michigan. This page carries the state rule as published; a county's own office can still describe it differently, and it is worth a call before you rely on a date.
- Which law creates the Michigan exemption?
- MCL 211.7cc, 211.7dd, 211.120. We cite it so you can read the rule rather than take our word for it — nothing on this site is legal advice.
- Is there one Michigan application form?
- Yes — the state publishes one at https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/Local-Government/2368.pdf. Some counties still want their own version of it, so check the county page before you fill anything in.
More on Michigan
- What is the Michigan homestead exemption, and when is it due?
- Every county deadline we hold, in one table
- All ten state guides
Sources
- Deadline: www.michigan.gov, read
- Office: Michigan Department of Treasury
- Application form: www.michigan.gov
- Statute: MCL 211.7cc, 211.7dd, 211.120
What this site is
HomesteadDeadlines is not a government website and is not affiliated with any appraisal district, assessor’s office or county tax office.
Applying for a homestead exemption with your county is free. We do not file it for you, we do not charge you anything, and we never ask you to pay to apply.
Deadlines and eligibility are set by Michigan Department of Treasury and are governed by its current notices. This page was verified on 2026-08-04.