Homeowner’s Principal Residence Exemption
Effective January 1, 2004, the name of the Homestead Exemption program was changed to the Homeowner’s Principal Residence Exemption. This change was made to avoid confusion with the Homestead Property Tax Credits available as a part of the Michigan Income Tax.

A property owner who owns and occupies a property as their principal residence by May 1, 2008 and file the Homeowner’s Principal Residence Exemption Affidavit with the Assessing Department by that date to qualify for an exemption on the 2008 property taxes. The Homeowner’s Principal Residence Exemption exempts an eligible property from having to pay the local school district operating taxes.

Taxpayers will not qualify for a Homeowner’s Principal Residence Exemption if they claim a homestead or similar exemption in another state, file a Michigan income tax return as a nonresident, or file an income tax return for another state as a resident. Military personnel who file Michigan income tax returns as a nonresident may still be eligible for a Principal Residence Exemption. A property owner is entitled to only one Homeowner’s Principal Residence Exemption.
Property owners who currently have a Homestead Exemption do not need to re-file an affidavit for a Homeowner’s Principal Residence Exemption. Once filed, an exemption remains in effect as long as it continues as the principal residence for the persons filing the affidavit.

Should you sell, move, or change the use of your primary residence, you are required to file a form with the Assessing Department to rescind your current exemption before filing for a Homeowner’s Principal Residence Exemption on a new principal residence. Forms are available in the Assessing Department and on the Delta Township website by clicking here.

Is my Exemption Correct?
The exemption percentage, typically 100%, is indicated on the annual assessment notice and all tax bills received from Delta Township. If you feel you qualify for an exemption, but one is not indicated, please contact the Assessing Department. Exemptions may be corrected at Delta Township’s July and December Board of Review meetings for the current year, and up to the three preceding years if it is found that you were eligible but did not receive the Homeowner’s Principal Residence Exemption.