Oakland County Homestead Exemption Guide

What the Michigan PRE does

Michigan’s Principal Residence Exemption applies to a home that is the owner’s true, fixed, and permanent home. Michigan Treasury explains that the PRE exempts an owner’s principal residence from local school operating millage, up to 18 mills.

This matters because many people search for “Oakland County homestead exemption” and find several different topics. For this page, the relevant property tax homestead-style rule is the Michigan PRE.

The PRE is separate from the Michigan Homestead Property Tax Credit, which is handled on income tax returns. It is also separate from any bankruptcy homestead protection. Those may use similar words, but they are different rules with different offices and different forms.

Where Oakland County homeowners should start

Oakland County’s Forms & Applications page links to Michigan PRE forms, including the Principal Residence Exemption Affidavit, conditional rescission, and rescission forms. Oakland County’s local assessing offices page is the better place to find the office that matches your property.

If your community is assessed by Oakland County, the county page lists “Property Transfers & Homestead” contact information. If your community has its own assessing office, contact that local office instead.

Before you file Form 2368

The usual filing form is the Principal Residence Exemption Affidavit, Form 2368. Read the form before signing it. It is signed under penalty of perjury.

Before filing, check these points:

• You own the property, or you are an eligible owner under Michigan PRE rules.
• You occupy the home as your principal residence.
• The property is not a vacation home, seasonal home, or income property that you do not occupy as your principal residence.
• You are not claiming a substantially similar exemption, deduction, or credit on property in another state.
• You have the correct property tax identification number for the parcel.
• If only part of the property is your principal residence, you have checked with the assessor about the proper PRE percentage.

The form asks for property information, owner information, the date you owned and occupied the property, and whether you or your spouse claimed a PRE on another Michigan principal residence. It also asks about similar claims in another state.

Filing dates that matter

These dates are statewide Michigan PRE dates. Your local assessor may have office hours, intake steps, or local submission instructions. Check with the assessor before the deadline if you are close to the date.

How to check whether your Oakland County home already has the PRE

Oakland County says the annual Notice of Assessment includes the percentage of exemption as a Principal Residence. Review that notice carefully. If the PRE percentage is wrong, missing, or unclear, contact the assessor for the city or township where the parcel is located.

You may also use Oakland County’s Property Gateway to look up land and property information. Product and information availability can vary by city, village, or township, so do not rely on an online display alone if a filing deadline is near.

What documents or facts may help

The exact items can depend on the office and the facts of the home. In many cases, homeowners should be ready with:

• The property tax identification number, sometimes called the parcel number or Sidwell number.
• The property address and mailing address.
• The date you owned and occupied the property.
• Your driver’s license address, voter registration address, tax return address, utility records, or other records that show where you actually live.
• Closing paperwork, deed information, or a written land contract if ownership is not simple.
• Trust documents or estate documents if the home is in a trust or connected to a death.

Michigan Treasury says the owner has the burden to prove eligibility. A simple statement that you intended the property to be your main home may not be enough if the assessor or Treasury asks for proof.

If you moved, sold the home, or converted it to rental use

If the property is no longer your principal residence, you may need to file the Request to Rescind Principal Residence Exemption, Form 2602. Michigan Treasury says Form 2602 is used when people sell or convert a home to another use. It can also be used to change the percentage of the property that is occupied as a principal residence.

Michigan’s PRE rules require an owner to file a rescission within 90 days after the property is no longer the owner’s principal residence. Failing to rescind can lead to added tax, penalty, and interest.

If you bought a new home before the old one sold

Michigan has a narrow rule called a conditional rescission. It can let an owner keep a PRE on a previous Michigan principal residence for a limited time while also having a PRE on the new Michigan principal residence, but only if the requirements are met.

The official Conditional Rescission of Principal Residence Exemption, Form 4640 says the previous property must be for sale, not occupied, not leased, and not used for business or commercial purposes. The form must be submitted to the assessor by the proper filing date and then verified annually by December 31 if the owner is trying to keep the conditional rescission for another year.

This is a common place for mistakes. If someone is living in the old home, if it is leased, or if it is being used for business, the conditional rescission may not fit.

If you missed the filing date

Do not assume nothing can be done. Michigan Treasury’s PRE claim guidance says the owner can still file Form 2368 with the local assessor. The assessor may be able to grant the PRE retroactively for the current and previous three calendar years if the owner met the PRE requirements by the June 1 or November 1 deadline for each year involved.

This does not mean every late filing will be approved. It means you should contact the local assessor and ask how to submit the late PRE affidavit and any proof the assessor needs.

Michigan Treasury also says the July and December Boards of Review do not grant untimely PRE claims under the current rule. The local assessor is the office to start with for a late PRE filing.

Trusts, inherited homes, and ownership issues

Ownership issues can change the PRE answer. Michigan Treasury’s ownership guidance includes several types of eligible owners, such as a person purchasing under a land contract, a partial owner, certain beneficiaries of a will or trust, and certain trust-related owners. But the details matter.

If a home is in a revocable trust, the person who occupies the property as a principal residence may need to sign in the proper capacity. If a trustee signs for someone else, the signature should follow the state form instructions or the assessor’s instructions.

If an owner died and the PRE was not on the tax roll, Michigan Treasury says an estate may file for the current and previous three calendar years if the deceased owner occupied the property as a principal residence on the applicable June 1 or November 1 date and the other requirements are met.

If you inherited a home but do not live in it as your principal residence, do not assume the old PRE continues for you. Contact the assessor before signing any PRE form.

Partial PRE situations

Not every home is a simple 100 percent PRE situation. A partial PRE may come up when:

• The property has more than one dwelling.
• The property is a multi-unit or mixed-use building.
• Part of the home is rented.
• Only one co-owner occupies the home as a principal residence.

Form 2368 tells homeowners to consult the local assessor to determine the allowed percentage in these situations. Do not guess on the percentage if the property is not a normal owner-occupied single-family home.

Denials, audits, and appeal timing

A PRE can be denied by a local assessor, by a county, or by the Michigan Department of Treasury. The next step depends on who issued the denial.

Michigan Treasury’s denial and appeal guidance says an assessor or county denial is appealed to the Michigan Tax Tribunal. A Treasury denial starts with a written request for an informal conference with Treasury. A later final decision can also be appealed to the Tax Tribunal.

Pay close attention to the date on a denial notice. Michigan Treasury says an appeal to the Michigan Tax Tribunal must be filed within 35 days of the denial or final decision. Late appeals may be dismissed.

Common Oakland County PRE mistakes

• Sending Form 2368 to the state instead of the city or township assessor.
• Filing after June 1 and expecting the summer levy to change for that year.
• Not checking the Principal Residence percentage on the Notice of Assessment.
• Leaving a PRE on a former home after moving out.
• Assuming a trust, inheritance, divorce, or title change does not affect the filing.
• Using “homestead” search results for the income tax credit or bankruptcy protection instead of the PRE.

What to do now

Independent editorial note

This guide was written for homeowners trying to understand Oakland County PRE filing basics. It uses official Michigan Treasury and Oakland County sources where possible. PRE rules can change, and local offices may update their forms, intake steps, or contact information. Before filing, rescinding, appealing, or relying on a deadline, confirm the current instruction with the official assessor or Treasury office that handles your property.