This form enables a person with an established Principal Residence Exemption (PRE) to retain the PRE while on active duty in the United States Armed Forces if the principal residence is rented or leased. Property that currently qualifies a principal residence will continue to qualify for three years after any portion of the dwelling or unit included in, or constituting the principal residence, is rented or leased to another person and is used as a residence. A copy of Active Duty Orders must be submitted with this Affidavit.

Public Act 161 of 2013 enables honorably-discharged, 100% disabled veterans to be exempt from property taxes for real property used and owned as a homestead by the veteran or the unremarried surviving spouse of the veteran. The act requires that the disabled veteran or unremarried surviving spouse annually file an Affidavit with the Portage Office of the City Assessor prior to the completion of the December Board of Review (the Tuesday following the second Monday of December).

For all properties sold during the prior year, the current year Taxable Value will be “uncapped” and changed to the current year State Equalized Value of the property. There is no limitation on the amount of change in Taxable Value in the year after a property transfers. Thereafter, the cap goes back on the Taxable Value and increases in Taxable Value are limited to the capped value formula.

Proof of eligibility for the poverty exemption shall be provided to the board of review by supplying copies of federal and state income tax returns for all persons residing in the principal residence, including property tax credit returns, or by filing an affidavit for all persons residing in the residence who were not required to file federal or state income tax returns for the current or preceding tax year.

• Poverty Exemption Fact Sheet
• Poverty Exemption Guidelines (Resolution 20-35)
• Resolution 21-05 – Allowing Poverty Exemption Extension
• Application for Poverty Exemption
• Affirmation of Ownership/Occupancy to Remain Exempt by Reason of Poverty
• Poverty Exemption Affidavit

This form enables people who are selling or converting their home to another use to rescind their exemption. It also enables people to change the percentage that they occupy as their principal residence.

The Conditional Rescission allows an owner to receive the principal residence exemption on his or her current Michigan property and on previously exempted property simultaneously if certain criteria are met. An owner may receive the principal residence exemption on the previous principal residence for up to three years if that property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose.