Application for Exemption of Real and/or Personal Property

Individuals and/or organizations that meet numerous criteria may be granted an exemption for their real and/or personal property. This type of exemption is typically for nonprofits, churches, educational or health organizations etc. 

View the Exemption of real and / or personal property form (PDF).

Disabled Veterans Exemption

MCL 211.7b provides for a property tax exemption of real property used and owned as homestead by disabled veteran or individual. In order to receive the Disabled Veterans Exemption, a taxpayer must annually file a completed affidavit along with required documentation, with the Assessor, or the Board of Review where the property is located.  

For more information about the Disabled Veterans Exemption visit the Treasury Website. View the Affidavit (PDF) here.

Personal Property

For current Real and Personal Property Statements, please visit the Treasury website.

NEW: Updated Personal Property Tax Exemption information including Small Business Taxpayer Exemption Guidelines and 2023 Small Business Tax Exemption Claims and Request to Rescind can be found at the Treasury website.

Poverty Exemption

MCL 211.7u provides for a property tax exemption, in whole or part, for the principal residence of persons who, by reason of poverty, are unable to contribute to the public charges. In order to receive a poverty exemption, a taxpayer must annually file a completed application form, and all required additional documentation, with the assessor, or the Board of Review where the property is located. 

Please contact the Assessor for the City /Township you live in to receive the adopted Poverty Exemption Guidelines and criteria specific to that municipality.  Guidelines and asset tests are set by each local unit.

For more information about the Poverty Exemption visit the Treasury Website or view this Taxpayer Fact Sheet (PDF).

To request a poverty exemption, a taxpayer must file:

  1. Form 5737 (PDF) - Application for MCL 211.7u Poverty Exemption 
  2. Form 5739 (PDF) - Affirmation of Ownership and Occupancy to Remain Exempt by Reason of Poverty
  3. Form 4988 (PDF) - Poverty Exemption Affidavit - not required to file tax return
  4. All required additional documentation required by the City/Township (proof of income, tax returns etc.)

Principal Residence Exemption

The Principal Residence Exemption Program, formerly known as the Michigan Homestead Exemption Program, allows homeowners an exemption from their local School Operating Millage. In accordance with Public Act 237 of 1994, homeowners that own and occupy their property as their principal residence (and do not claim a similar exemption on any other property) may be exempt up to 18 mills. For additional information, or to fill out the Principal Residence Exemption Form, please visit the Treasury website.

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). The completed Affidavit 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. 

View the Property Transfer Affidavit (PDF).

Land Division Application

The Muskegon County Equalization Department acts as the Land Division Officer for the Townships of Egelston, Montague, Moorland, Sullivan, and Whitehall.

View the land division application (PDF).