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Michigan senior property tax guide
Last updated: 15 September 2026
Michigan has several ways to lower a property tax bill or make it easier to pay, but age alone does not create one automatic statewide senior exemption. The best route depends on whether you need a lower bill, a tax credit, more time to pay, hardship relief, or a veteran exemption.
Bottom Line
Start by checking your Principal Residence Exemption, often called PRE. Then check the 2025 Homestead Tax Credit, because 2025 is the latest filing year with published Treasury limits as of September 13, 2026. If you cannot pay a summer bill now, contact your local treasurer immediately about deferment. If your income and assets are very low, ask your local assessor about the poverty exemption.
Need Help Right Now?
Summer deferment is time-sensitive in September. Michigan’s summer tax schedule says an eligible deferment request should be received by the local treasurer by September 14, while state law allows an eligible owner to file intent until September 15 or until the tax would otherwise become subject to interest or a late-payment charge, whichever is later. Local charter dates can differ. If you need deferment, call the treasurer shown on your tax bill today and ask for the exact local deadline.
If your taxes are already delinquent, call the county treasurer now. Michigan’s foreclosure program uses a multi-year process, but waiting can add interest, fees, and risk.
Start Here
- Check PRE status. Look at your tax bill or call the local assessor. PRE can remove up to 18 mills of local school operating tax from a qualifying principal residence.
- Check the state credit. For 2025 claims, Michigan lists a $1,900 credit cap, a $71,500 total-household-resources limit, and a phaseout above $62,500.
- Match the problem. If you need time, ask about summer deferment. If you cannot afford the bill because of poverty, ask for the local 2026 poverty-exemption packet.
For a broader benefits check, see the Michigan senior benefits guide or use the property tax relief finder.
| Your situation | Best first route | What it may do | First contact |
|---|---|---|---|
| You own and live in the home | PRE | Lower the bill by removing school operating tax | Local assessor |
| Taxes or rent take a large share of income | Homestead credit | Provide a refundable state tax credit | Michigan Treasury or tax preparer |
| You need more time for summer taxes | Summer deferment | Delay payment without added penalty or interest if paid by the new deadline | Local treasurer |
| Income and assets are very low | Poverty exemption | Reduce current-year taxable value by an approved percentage | Local assessor |
| You are a qualifying disabled veteran | Veteran exemption | Exempt a qualifying homestead from property tax | Local assessor |
What Has Changed
- Poverty forms changed for 2026. Michigan retired separate Form 5739. The revised Form 5737 now includes the ownership-and-occupancy affirmation, and the prior extension process is no longer allowed. Some general Treasury pages still display Form 5739, but the state’s specific 2026 procedural bulletin says all 2026 applications should use revised Form 5737.
- The summer deadline is near. The state schedule commonly uses September 14 for summer tax payment and deferment receipt, while Michigan law allows an eligible owner to file intent to defer until September 15 or the later local penalty date. Ask your local treasurer which date controls your bill.
- The proposed new senior credit is not an available benefit yet. The governor included an expanded senior property tax credit in the FY27 budget proposal, and House Bill 5997 was introduced in May. The Legislature’s committee record still shows it as referred to Government Operations, so this guide does not count the proposed roughly 10% refund as current law.
- The published state-credit limits remain 2025 values. As of this update, Michigan Treasury’s current filing guidance lists the 2025 Homestead Property Tax Credit values. Do not guess 2026 filing limits before Treasury publishes them.
Main Michigan Property Tax Relief Options
Principal Residence Exemption
What it does: PRE removes up to 18 mills of local school operating tax from a qualifying principal residence. It is not a senior-only benefit.
Who may qualify: You generally must own and occupy the property as your principal residence. Michigan’s PRE claim rules set June 1 and November 1 filing dates for current-year summer and winter levies.
Where to apply: File Form 2368 with your local assessor. If you missed a filing date, ask the assessor about a late claim. Treasury says an assessor may grant PRE for the current and prior three calendar years when the owner met the requirements for those years.
Reality check: PRE does not erase all property taxes. It removes a school operating millage. If the home stops being your principal residence, the owner may need to rescind the exemption.
Homestead Property Tax Credit
What it does: This refundable state income-tax credit can help qualifying homeowners and renters when property taxes or rent are high compared with household resources.
Latest verified filing limits: For tax year 2025, total household resources must be $71,500 or less. The phaseout begins above $62,500. A homeowner generally cannot use property taxes from a homestead with taxable value above $165,400. The maximum credit is $1,900. Michigan’s MI-1040CR instructions use a separate senior calculation for claimants age 65 or older, and senior renters may need to check the alternate renter-credit worksheet.
Where to apply: Most people use MI-1040CR. The timely filing date for 2025 returns was April 15, 2026, but Treasury says an older Homestead Property Tax Credit can generally be claimed within four years of the original due date.
Reality check: A credit is not the same as a current tax-bill exemption. If you face an immediate delinquency problem, also call the local or county treasurer.
Summer Property Tax Deferment
What it does: Deferment delays eligible summer property taxes. It does not forgive the bill. A valid deferment lets the owner pay by February 14 without added penalty and interest, if the local requirements are met.
Who may qualify: Michigan’s Form 471 uses a $40,000 or less gross household income limit for the preceding calendar year and includes owners age 62 or older, certain disabled or blind owners, and specified serviceperson, veteran, widow, or widower groups.
Where to apply: File with the city, township, or village treasurer. Do not send Form 471 to Michigan Treasury. Because the statewide timing and local due date can interact, ask the treasurer to confirm the exact deadline printed for your community.
Reality check: Deferment buys time only. Plan for the February payment and ask about other relief if the full amount will still be unaffordable.
Local Poverty Exemption
What it does: Michigan law allows a full or partial property tax exemption for a principal residence when the owner cannot contribute to public charges because of poverty.
Who may qualify: You must own and occupy the home and meet the income and asset rules adopted by your local assessing unit. State guidance says local income guidelines cannot be lower than the applicable federal poverty guidelines, but the actual local threshold can be higher.
Where to apply: For 2026, follow Michigan’s 2026 Form 5737 guidance. Form 5737 now combines the application and affirmation. A household member who was not required to file a federal or state income tax return may use Form 4988.
Reality check: Poverty relief is local. Filing dates, asset tests, and percentage reductions can differ. State guidance says applications must be filed in time for a Board of Review during the same calendar year.
Disabled Veterans Exemption
What it does: A qualifying disabled veteran or eligible unremarried surviving spouse may receive a full property tax exemption on a qualifying homestead.
Who may qualify: Current Form 5107 lists qualifying routes that include permanent and total service-connected disability with benefits at the 100% rate, specially adapted housing assistance, or an individual-unemployability rating.
Where to apply: File Form 5107 and evidence with the local assessor. Do not file it with Treasury or the State Tax Commission.
Reality check: Beginning January 1, 2025, an exemption once granted generally continues without annual reapplication until it is rescinded or denied by the assessor. A first-time claim still needs the form and supporting proof.
If you want the terms side by side, see our guide to property tax relief terms. You can also compare property tax relief by state.
Why Local Rules Matter So Much
Michigan gives local assessing units a major role in poverty exemptions and current-year property tax administration. That means two seniors with similar income can face different local application dates, asset rules, and review schedules.
- Detroit: the 2026 HOPE program lists a 4:30 p.m. November 6, 2026 deadline. Detroit says applicants generally must reapply each year unless a fixed-income exception applies.
- East Lansing: the city’s poverty exemption page says applications may be considered at the March, July, or December Board of Review and uses annual local income and asset rules.
- Novi: beginning in 2026, Novi says poverty applications are heard at the July or December Board of Review. Its Novi filing page lists July 17 and December 11 deadlines.
- Ann Arbor: the city’s 2026 poverty packet uses local income bands and may grant 100%, 75%, 50%, or 25% relief depending on the household’s circumstances and local rules.
These examples are not statewide deadlines. Always use the assessor and treasurer for the city or township where your property is located.
| Office | Main job | Good question to ask |
|---|---|---|
| Local assessor | PRE, taxable value, poverty exemption, veteran exemption | “Which form and Board of Review date apply to me?” |
| Local treasurer | Current tax bill, payment date, summer deferment | “What is my last day to file Form 471?” |
| County treasurer | Delinquent real-property taxes and foreclosure stage | “Which delinquency year am I in, and what can I do now?” |
| Michigan Treasury | Homestead credit, tax return, refund or letter | Call 517-636-4486 with your filed return available. |
| Tax Tribunal | Certain property-tax appeals after required local steps | “What filing route applies to this denial?” |
How to Start Without Wasting Time
- Find your parcel number. It is usually on the tax bill or assessment notice.
- Call the assessor first. Confirm PRE status and ask whether a poverty or veteran exemption may fit.
- Call the treasurer if cash is tight. Ask about the summer deferment deadline and whether the current bill is still being collected locally.
- Check your 2025 state return. Look for MI-1040CR. If you did not file the Homestead Property Tax Credit, ask whether you can still claim it.
- Move fast on delinquent taxes. Once a real-property tax bill moves to the county, ask the county treasurer for the exact payoff, delinquency year, and any payment-plan or hardship route.
- Keep proof. Save submitted forms, receipts, screenshots, decision letters, and the name of each office employee you spoke with.
Documents and Deadlines to Prepare
| Route | Gather first | Timing to confirm |
|---|---|---|
| PRE | Parcel number, deed or closing papers, ID, occupancy details | June 1 or November 1; ask about late claims |
| Homestead credit | 2025 summer and winter bills, rent records if applicable, income/resource documents | Original return date plus four-year refund window |
| Summer deferment | Form 471, current tax bill, prior-year gross household income, qualifying-status proof | Local September date and February payment date |
| Poverty exemption | Revised Form 5737, income returns or Form 4988, ID, ownership and asset records | Local Board of Review filing date |
| Veteran exemption | Form 5107, VA evidence, homestead and ownership information | File with local assessor during the tax year requested |
If a trust, land contract, probate issue, divorce, multiple parcels, or mixed business use affects ownership, ask the assessor what additional proof is needed before you submit a form.
Reality Checks
- Age does not guarantee relief. Most programs also depend on occupancy, income, resources, disability, veteran status, or local hardship rules.
- A deferral is not forgiveness. Summer deferment moves the payment date; it does not erase the tax.
- A tax credit is not instant bill help. The Homestead Property Tax Credit is handled through state tax filing, so it may not stop an immediate delinquency problem.
- Poverty rules are local. Michigan sets the legal framework, but cities and townships adopt income and asset guidelines and filing procedures.
- Do not count proposed benefits. The proposed senior credit described in the governor’s FY27 plan is not a benefit to claim unless legislation is enacted and Treasury publishes implementation rules.
Common Mistakes to Avoid
- Assuming a senior discount starts automatically at age 65.
- Sending Form 471 to Michigan Treasury instead of the local treasurer.
- Using retired Form 5739 for a 2026 poverty application instead of the revised Form 5737.
- Waiting for a tax refund while a delinquent property-tax deadline keeps moving forward.
- Using a mortgage escrow statement when the tax form asks for actual property taxes levied.
- Ignoring a denial letter or missing the local appeal step before trying the Michigan Tax Tribunal.
Denied, Delayed, or Overwhelmed
Ask for the reason in writing. Find out whether the problem is missing documents, income, assets, ownership, occupancy, or timing. If the issue is a Michigan income-tax credit, use the Treasury contact center at 517-636-4486. Treasury says its Taxpayer Advocate is a last-resort service after normal channels have failed.
For assessment or exemption appeals, local steps can matter before a state appeal. The Michigan Tax Tribunal can explain filing procedures at 517-335-9760, but staff cannot give legal advice or predict the outcome.
Backup Options if the First Route Fails
If property taxes are part of a bigger affordability problem, use other bills to create breathing room. Review Michigan housing assistance, Michigan home repair help, and Michigan emergency assistance. Veterans should also check Michigan veteran benefits.
For tax filing help, Michigan Treasury lists free tax preparation options such as AARP Tax-Aide and VITA. Michigan Free Tax Help also connects residents with local trained tax-preparation sites.
If you are facing foreclosure or need legal information, Michigan Legal Help explains tax-foreclosure issues. Michigan 2-1-1 also has a property-tax payment assistance category for local programs.
For broader tax questions that are not only about property tax, see our tax help for seniors.
Phone Scripts You Can Use
Assessor — check PRE
“I own and live in this home. Can you confirm whether the Principal Residence Exemption is active on parcel number ____? If it is missing, what form and filing date apply?”
Treasurer — summer deferment
“I am age 62 or older and may meet the household-income rule. What is the exact deadline to file Form 471 for my 2026 summer taxes, and what proof do you need?”
Assessor — poverty exemption
“Please send me the 2026 poverty exemption rules and revised Form 5737. What income and asset limits do you use, and what is the last Board of Review date that can hear my application?”
County — delinquent taxes
“I am behind on property taxes for parcel number ____. Which delinquency year am I in, what is the payoff amount today, and are payment plans or hardship options available before the next foreclosure step?”
Resumen en español
Michigan no ofrece una exención automática de impuestos de propiedad solamente por tener 65 años. Primero, confirme con el asesor local si su vivienda principal tiene la Principal Residence Exemption. Después, revise si puede reclamar el Homestead Property Tax Credit. Para el año fiscal 2025, el límite máximo del crédito es $1,900 y se aplican límites de recursos del hogar.
Si necesita más tiempo para pagar los impuestos de verano, llame de inmediato al tesorero local y pregunte por el Form 471 y la fecha límite de su ciudad o township. Si sus ingresos y bienes son muy bajos, pida la solicitud de poverty exemption de 2026. Michigan retiró el Form 5739 separado; la solicitud revisada Form 5737 ahora incluye la afirmación de propiedad y ocupación.
Si los impuestos ya están atrasados, llame al tesorero del condado y pregunte en qué año de morosidad se encuentra, cuánto debe hoy y qué opciones existen antes del siguiente paso de foreclosure. Guarde copias de cada formulario, recibo y carta.
Frequently Asked Questions
Does Michigan have an automatic senior property tax exemption?
No. Michigan does not give every homeowner a statewide property tax exemption just because the person reaches age 65. Seniors should check the Principal Residence Exemption, Homestead Property Tax Credit, summer tax deferment, local poverty exemption, and any veteran-specific exemption that fits their situation.
What are the latest Homestead Property Tax Credit limits?
For tax year 2025, the latest year with published Michigan Treasury filing limits as of September 13, 2026, the credit limit is $1,900. Total household resources must be $71,500 or less, the phaseout begins above $62,500, and a homeowner generally cannot use property taxes from a homestead with taxable value above $165,400.
Can Michigan renters claim the Homestead Property Tax Credit?
Yes. Qualified renters can claim the credit because Michigan treats part of rent as property tax for this purpose. The renter must meet the state residency, household-resource, and other filing rules.
Is September 15 the deadline for summer tax deferment?
Michigan law allows an eligible owner to file an intent to defer until September 15 or until the tax would otherwise become subject to interest or a late-payment charge, whichever is later. Many summer bills follow a September 14 due date, and local charters can differ. Contact your local treasurer before the deadline shown on your bill.
Which poverty exemption form should I use in 2026?
For 2026, use the revised Form 5737, Application and Affirmation for MCL 211.7u Poverty Exemption, plus the documents required by your local assessing unit. The separate Form 5739 was retired for 2026. Form 4988 may be used for a household member who was not required to file a federal or state income tax return.
Can I still claim an older Homestead Property Tax Credit?
Possibly. Michigan Treasury says a taxpayer generally has four years from the original return due date to claim an income tax refund or Homestead Property Tax Credit. Use the form and rules for the tax year you are claiming.
What should I do if property taxes are already delinquent?
Call the county treasurer immediately and ask which delinquency year you are in, the current payoff amount, and whether a payment plan or hardship route is available. Michigan uses a three-year forfeiture and foreclosure process, and redemption rights can expire on March 31 in the third year of delinquency.
About This Guide
This guide uses official federal, state, local, and other high-trust nonprofit and community sources mentioned in the article.
Editorial note
This guide is produced based on our Editorial Standards using official and other high-trust sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections
Please note that despite our careful verification process, errors may still occur. Email info@grantsforseniors.org with corrections and we will respond within 72 hours.
Disclaimer
This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, and availability can change. Readers should confirm current details directly with the official program before acting.
Last updated: 15 September 2026 · Next review: 15 January 2027
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