Property tax relief for seniors in Michigan

Homestead Property Tax Credit

This is a state credit paid by the Michigan Department of Treasury. It is figured on form MI-1040CR.

Who qualifies (tax year 2025, filed in 2026)

• Your homestead is in Michigan, you live there, and you own it or rent it. Vacation homes and income property do not count.
• You lived in Michigan for at least six months of the year.
• Total household resources are $71,500 or less. Household resources means the income of you and your spouse, taxed and untaxed, including Social Security and pensions. Food assistance, energy assistance grants and tax refunds are not counted.
• Homeowners: the taxable value of your home is $165,400 or less.

How much you can get

The credit is based on how much your property tax (or the part of your rent counted as tax) is above a share of your household resources. For most people that share is 3.2%; seniors and people with qualifying disabilities use a lower share at lower incomes. Seniors also get a bigger part of the result back.

Renters

If you rent, Michigan treats 23% of the rent you paid as property tax. If your housing pays a service fee instead of property tax, the share is 10% of rent. In subsidized housing, count only the rent you pay yourself, not the government subsidy. Special rules apply in mobile home parks, special housing facilities and adult care homes. If a government agency pays your care charges directly, you cannot claim.

Poverty exemption

If you cannot afford to pay the property tax on your home, your local Board of Review can reduce or cancel it. This is set up by state law and the State Tax Commission, but each city or township sets its own income and asset guidelines.

• File Treasury form 5737, the Application for MCL 211.7u Poverty Exemption, with your city or township. Some places also use form 4988.
• Your local unit can include an asset test.
• Ask your assessor about the deadline and what papers to bring.

Putting off your tax payment

Seniors, people with disabilities, veterans, surviving spouses of veterans and farmers may be able to delay paying property taxes. The Treasury instructions send you to your local or county treasurer for the rules and forms.

How to file for the Homestead Property Tax Credit

1. Get form MI-1040CR from michigan.gov/taxes or file it electronically with your Michigan return.
2. Gather your papers: your property tax statement (homeowners) or your lease and rent records (renters), and records of all household income, including Social Security.
3. File it with your MI-1040 by April 15, 2026, or by itself. If you do not have to file an income tax return, you can file the credit claim alone once you know your household resources and taxes.
4. Claim late if you missed it. You can still claim the 2025 credit until April 15, 2030.

The credit for heating costs is a separate form, MI-1040CR-7 (Home Heating Credit).

Things people miss

• You do not need to owe tax. Many seniors with only Social Security never file and miss this credit.
• Renters qualify. Part of your rent counts as property tax.
• Untaxed income still counts toward household resources, so list it all.
• You have years to claim. The 2025 credit can be claimed until April 15, 2030. To fix a claim, file a new MI-1040CR with the Amended Return box checked.

Free help

• Michigan Treasury: 517-636-4486.
• Your city or township assessor for the poverty exemption and local deadlines.
• Your local or county treasurer for tax payment delays.
• MI Options: 1-800-803-7174, for free help with benefits for older adults.

See also all benefits in Michigan.

Phone numbers: Free help lines for Michigan agencies

Check what you may qualify for