The Community Service Division monitors the remittance of state taxes by local units of government and implements reimbursement to local capture authorities as authorized by statute, performs Principal Residence Exemption audits, and administers the Tax Foreclosure process for counties for which the State is the foreclosing governmental unit.
The property tax exemptions listed below provide eligible taxpayers with a variety of property tax savings. Click on the desired links to learn more about the individual programs.
A property and sales tax exemption for facilities that control or dispose of air pollution.
A tax incentive to owners of rental housing property of not more than four units to enable renovation and expansion of aging facilities and assist in the building of new facilities.
The Brownfield Redevelopment Act, P.A. 381 of 1996, allows local units to create a Brownfield Redevelopment Authority.
The Charitable Nonprofit Housing Property Exemption, Public Act 612 of 2006, MCL 211.7kk, as amended, was created to exempt certain residential property owned by a charitable nonprofit housing organization from property taxes for a maximum period of five years if the property is intended for ultimate occupancy by low-income persons as a principal residence.
A tax incentive for the redevelopment of commercial property located within an established Commercial Redevelopment District for commercial business enterprise purposes.
A property tax exemption for the rehabilitation of commercial property for use as a commercial business or multi-family residential facility.
A property tax exemption for real property owned and used as a homestead by a disabled veteran or the disabled veteran’s un-remarried, surviving spouse.
A property tax exemption to manufacturers for renovation and expansion of aging facilities, building of new facilities, and establishment of high tech facilities.
A property tax exemption for the development and rehabilitation of residential housing located within eligible distressed communities
A personal property tax exemption for specific businesses located within eligible distressed communities.
The Nonferrous Metallic Minerals Extraction Severance Tax Act (MST), PA 410 of 2012, as amended, levies a specific tax on certain nonferrous metallic minerals for mineral producing property in this state.
A property tax exemption for commercial and/or commercial housing properties that are rehabilitated.
An exemption for the principal residence of persons who, in the judgment of the local unit of government, by reason of poverty, are unable to contribute to the public charges.
A property tax exemption for individuals that own and occupy a property as their principal residence.
An exemption for qualifying forestland property owners.
The Renaissance Zone Act, P.A. 376 of 1996, allows for the creation of Renaissance Zones in qualified local governmental units.
A tax incentive to owners of rental housing property of more than four units to enable renovation and expansion of aging facilities and assist in the building of new facilities.
An exemption for certain non-profit, multi-unit housing property.
A tax incentive to owners of utility-scale solar energy generation facilities who build a new solar energy facility and provides local governments a guaranteed and stable revenue stream from the solar energy generation facilities.
An exemption for certain non-profit, scattered-site, single-family supportive housing property.
The Michigan Strategic Fund Board designates Tool and Die Renaissance Recovery Zones pursuant to MCL 125.2688d.
A property and sales tax exemption for facilities that control, capture or remove water pollution.