On April 8, 2008, Governor Granholm signed House Bill 4215, enacting Public Act 96 of 2008, which amended Section 211.7cc of the General Property Tax Act of 1893. The amendment enables a person who has established a new principal residence to retain a Principal Residence Exemption (PRE) on property previously exempt as the owner’s principal residence by submitting a Conditional Rescission of a Principal Residence Exemption Form 4640 by May 1 of the first year of the claim. The conditional rescission allows an owner to receive a PRE on his or her property and on previously exempted property simultaneously if the previous principal residence: (1) is not occupied, (2) is for sale, (3) is not leased, and (4) is not used for any business or commercial purpose.
On July 10, 2008, Governor Granholm signed Senate Bill 1239, enacting Public Act 198 of 2008, which amended Section 211.7cc allowing the Board of Review (BOR) to hear conditional rescission appeals in 2008 only if the property owner missed the May 1, 2008 deadline: click here for the Press Release. The amendment allows an owner of property eligible for a conditional rescission, who did not file a Conditional Rescission of Principal Residence Exemption (Form 4640) on or before May 1, 2008, to file an appeal with the 2008 July or 2008 December BOR to claim a conditional rescission for the 2008 tax year.
Please click here for the updated Conditional Rescission of Principal Residence Exemption (Form 4640) that incorporates Public Act 198 of 2008 language. In addition, some changes have been made to the “Requirements” in Part 3 that now requests documentation from the owner showing the prior residence is for sale, a copy of a current tax bill and PRE Affidavit (Form 2368) for the current principal residence, and other items related to the current principal residence. Please click here for a Frequently Asked Questions (Form 4643) sheet with some additional questions and updated information regarding the above mentioned amendment. These forms may also be obtained at www.michigan.gov/taxes.
Assessor - Chris and Bryan Renius
Assistant to the Assessor - Staff
Chris or Bryan Renius will be available in the office on Tuesdays from 8:30 AM to 4:30 PM. For information on other days of the week, please feel free to contact the office by phone at (734) 426-3767.
