I did not file my Principal Residence Exemption Affidavit. How can I get my taxes adjusted?

In order to claim the Principal Residence Exemption (PRE), you must both own and occupy the residence on or before June 1 of the year of your claim.  If you currently claim the exemption on another house, you must rescind that exemption prior to claiming the new PRE.  In order to receive an adjustment on your tax bill, you must provide the following to the assessor:

  • A completely filled out Principal Residence Exemption Affidavit
  • Proof that you are not currently claiming a similar exemption elsewhere
  • Proof of occupancy for the applicable tax years (an assessor can consider an adjustment for the current year and up to three years prior); we require three proofs of residency for the tax year(s) in which an adjustment is requested.  Proof of occupancy as a principal residence does not depend on any particular fact, but on whether all the facts and circumstances taken together tend to establish that the property was occupied by the person asserting eligibility for the PRE.  Generally, documentation demonstrating occupancy may include: 
  1. Mover or moving truck rental invoice
  2. Both sides of a driver’s license with the property address
  3. Federal and/or State Income Tax returns showing the property address 
  4. A voter’s registration record
  5. Cancelled checks showing the property address
  6. Medical billings from physicians within the vicinity of the of the property
  7. Insurance policies
  8. Telephone or cable bills with the mailing address of the property
  9. Bank and charge accounts showing purchases in the vicinity of the property

NOTE: Ultimately, the burden of proof is on the taxpayer to prove eligibility for a PRE. When submitting documentation, please remember to blackout any sensitive information and provide a phone number and/or email address in case we have any questions.

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1. How do I contact the assessor about a property?
2. I just received a Notice of Assessment that has "This is not a bill" on it. What is it and what does this mean?
3. I did not file my Principal Residence Exemption Affidavit. How can I get my taxes adjusted?
4. I recently purchased a home in Livingston County. Why isn't my assessed value half of what I paid for the property?
5. Why can't current real estate listings be used when determining the value of my home for assessment purposes?
6. Are financial institution sales used in the sales study?
7. How do I calculate an approximate amount of annual property tax dollars for a property?
8. How often is my property evaluated?
9. If I add a deck to my house is it taxable?
10. How can I appeal my assessed and/or taxable value?
11. What is the Board of Review and what does it do?
12. How can I obtain Property Tax Forms?
13. How do I qualify for a Homeowners Principal Residence Exemption (FKA Homestead Property Exemption)?
14. How can I get a copy of a subdivision plat or master agreement?
15. Do you have a survey of my property?