To qualify:

• Total household resources cannot be more than $67,300. If you are filing a part-year credit (for a deceased taxpayer or a part-year resident), you must annualize the total household resources to determine if the credit reduction applies. If 100% of your total household resources were received from the Michigan Department of Health and Human Services, you do not qualify.
• You were contracted to pay rent and occupied a Michigan homestead for at least 6 months during the year on which property taxes and/or service fees were levied.
• Renters must be under a lease or rental contract to claim rent for credit.
• Your homestead can be a rented apartment on a lot in a mobile home park.
• Cottages, second homes, property you own and rent/lease to others, and college dormitories do not qualify as a homestead.

The following are exceptions:

• If you rent or lease housing subject to a service charge or fees paid instead of property taxes, you may claim a credit based upon 10% of the gross rent you paid.
• If your housing is exempt from property tax and no service fee is paid, you are not eligible for a credit.
• This includes university-or college-owned housing
• If your housing costs are subsidized, base your claim on the amount you pay.
• Do not include the federal subsidy amount.
• If you are a mobile home park resident, claim the $3 per month specific tax.

Renters aged 65+

• An alternative credit is available for those whose rent is more than 40% of their total household resources. A separate worksheet, Worksheet 4, in the MI-1040 booklet should be completed

Cooperative Housing Residents

• If you are a cooperative housing corporation resident member, claim your share of the property taxes on the building. If you live in a cooperative where residents pay rent on the land under the building, you may also claim 23% of the land rent. Do not take 23 percent of your total monthly payment.
• If you are a resident of a special housing facility, not noted previously, base your claim on rent only. Do not include other services.
• If you pay rent with other services and you are unable to determine the portion that constitutes rent only, you may determine your portion of the property taxes that can be claimed for credit based on square footage or divide the taxes by the number of residents for whom the house is licensed to care.

Active Military, Veterans, Surviving Spouse of a Veteran or Blind Renters

• If you are in the active military, are an eligible veteran, or an eligible veteran's surviving spouse, complete form MI-1040CR-2. If you are blind and rent a homestead, complete form MI-1040CR. Use the form that gives you a larger credit.

Nursing Home, Foster Care Home, Home for the Aged

• Permanent occupants of a nursing home, foster care home, or home for the aged that is subject to property taxes may use the allocated share of the property taxes levied on the facility as taxes eligible for credit. Nursing home managers should have this information.
• Single occupants of a nursing home, foster care home, or home for the aged who maintain an unrented homestead may claim either their homestead tax or their share of the facility's property taxes. Both may not be claimed. Use the one that gives you the larger credit.
• Filers who maintain a homestead and their spouse lives in an adult care facility may file a joint credit claim by combining their spouse’s share of the facility's property tax and their homestead tax.
• Credit is not allowed if your care facility charges are paid directly to the facility by a government agency.

To qualify:

• Your homestead must be in Michigan
• You must own a home or have a lease agreement to pay rent where you live
• You cannot live in college- or university-operated housing (including dormitories, residence halls, or apartments)
• Your household resources must be within the income limits listed on the Home Heating Credit application.

• The state of Michigan requires local governments/units to adopt guidelines that must include the specific income and asset levels of the applicant and the total household income and assets.
• The adopted income levels shall not be set lower than the federal poverty guidelines published in the prior calendar year in the Federal Register by the United States Department of Health and Human Services. For example, the federal income threshold in 2023 for a family of 2 was $18,310 and $13,590 for a family of 1.

To qualify:

• Each applicant must own and occupy the property as his/her primary Homestead as of December 31, 2023
• Your household income or circumstances must fall within income guidelines (link to income guidelines table provided below)
• Homestead must be on file with the Office of the Assessor
• Homeowners may be granted a 100% exemption, 50% exemption, 25% exemption. A 10% exemption may be granted if household suffered a 20% loss in income or subject property is in a foreclosure year. Regarding a Homestead Property Tax Credit that is forwarded to the City of Detroit, the proportioned amount remaining shall be exempt in whole or in part in accordance with the decision of the Board of Review

To be eligible for the PAYS program:

• Homeowners must apply for Poverty Tax Exemption (PTE) through their local assessor's office and have it approved.
• In Detroit, You must be granted a HOPE in order to be eligible for PAYS.