Property Transfer Affidavit This form must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed). It is used by the Assessor to ensure the property is assessed properly and receives the correct Taxable Value. It must be filed by the new owner with the Assessor for the City or Township where the property is located within 45 days of the transfer. If it is not filed timely, a penalty of $5/day (maximum $200) applies.
Principle Residence Exemption A PRE exempts a principal residence from the tax levied by a local school district for operating purposes up to 18 mills. To qualify for a PRE on a parcel of land, a person must be a Michigan resident who owns and occupies the property as a principal residence by June 1st of the current year. The PRE is a separate program from the Homestead Property Tax Credit, which is filed annually with your Michigan Individual Income Tax Return. To claim a PRE, the property owner must submit a Principal Residence Exemption (PRE) Affidavit, Form 2368, to the Assessor for the City or Township in which the property is located on or before June 1 of the year the exemption is being claimed. The exemption information is then posted to the local property tax roll. Normally, when you purchase a home, Form 2368 and other relevant Principal Residence Exemption forms are provided by the closing agents. There are many variables in determining eligibility for the exemption. The Principal Residence Exemption (PRE) Guidelines book provides answers to a number of frequently asked questions.
Rescind Principle Residence Exemption When a person no longer owns or occupies the property as a principal residence, he or she must file a Request to Rescind Homeowner’s Principal Residence Exemption (PRE), Form 2602, with the Assessor for the City or Township in which the property is located to remove the PRE. The PRE will be removed from the local property tax roll by the Assessor beginning with the next tax year. Failure to Rescind a PRE may result in additional taxes, interest and penalties.
Conditional Rescission Under certain circumstances a person may qualify for a Conditional Rescission which allows an owner to receive a PRE on his or her current Michigan property and on previously exempted property simultaneously for up to three years. To Initially qualify for a Conditional Rescission; the owner must submit a Conditional Rescission of Principal Residence Exemption (PRE), Form 4640 to the Assessor for the City or Township in which the property is located on or before June 1 of the year of the claim, along with the required documentation. The owner must annually submit form 4640 on or before December 31 to verify to the Assessor that the property for which the PRE is retained is not occupied, is for sale, is not leased and is not used for any business or commercial purpose.
Veterans Exemption This form is to be used to apply for an exemption of property taxes under MCL 211.7b, for real property used and owned as a homestead by a disabled veteran who has been honorably discharged from the armed forces of the United States or his or her unremarried surviving spouse. In order to be eligible for the exemption, you MUST be honorably discharged from the armed forces of the United States with a service related disability. You must be a Michigan resident as well as own your home and be entitled due to one of the following criteria:
a) Has been determined by the United States Department of Veterans’ Affairs to be permanently and totally disabled as a result of the military service and entitled to Veterans’ benefits at the 100% rate (Supporting documentation from the U.S. Department of Veterans Affairs is required).
b) Have a certificate from the United States Veteran’s Administration, or its successors, certifying that you are receiving or have received pecuniary assistance due to disability for specially adapted housing (Supporting documentation from the U.S. Department of Veterans Affairs is required).
c) Has been rated by the United States Department of Veterans’ Affairs as individually unemployable (Supporting documentation from the U.S. Department of Veterans Affairs is required).
The property owner, or his or her legal designee, must annually file the Affidavit along with the supporting documentation from the U.S. of Veterans Affairs with the Assessor's Office any time after December 31 and before, or until the conclusion of, the December Board of Review.
**UPDATE: STATE TAX COMMISSION GUIDANCE ON MCL 211.7B- UPDATE FOR 2023**
If you are an unremarried surviving spouse of the disabled veteran you may also receive the exemption, but if the disabled veteran had not used and owned the property as a homestead prior to their death, the unremarried surviving spouse cannot qualify to receive the Disabled Veterans Exemption on the property. If the unremarried surviving spouse does qualify for the exemption, the exemption will only continue as long as the surviving spouse remains unremarried
Poverty Exemption This form is for residents who apply for a property tax relief. The principal residence of a person who by reason of poverty is unable to contribute toward the public charges may be eligible for exemption for a partial or total relief from your property taxes. The level of exemption is based on your yearly income and the number of your family members. This application must be filled out, printed, and all required documents must be returned to the City of Burton Assessor's Office or you may mail them to Assessor's Office by December 1 of the year in which you are applying. This application must be filed annually with the Assessor’s Office.Land Division The Land Division Form is used for a request when you would like to split your property into two or more parcels. For a Land Division it is required to have a survey, it must consist of all set backs of buildings, and before and after legal descriptions. This application must be filled out with all the required documentation on page 2 and returned to the Assessor's Office. Processing fee required.
Land Combination The Land Combination Form is used for a request to combine two or more parcels belonging to the same owners. This application must be filled out with all the required documentation on page 2 and returned to the Assessor's Office. Processing fee required.
Property Questionnaire The Property Questionnaire is a form that is sent to homeowners to complete and return to the Assessor's Office so we are able to update the accuracy of the Assessor's Office records and improve assessment equity.