Michigan Property Tax Relief for Seniors 2026

Every statewide property tax break Michigan offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Michigan has no age-based homestead exemption or assessment freeze for seniors. Its main senior relief is the refundable Homestead Property Tax Credit (MI-1040CR). Claimants 65 or older (or an unremarried surviving spouse) with total household resources of $30,000 or less get an enhanced 60-100% share of property tax above 3.2% of income, capped at $1,900 for tax year 2025. Seniors whose prior-year household income was $40,000 or less can also defer summer property taxes to February 14 without penalty or interest. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Michigan property tax relief programs for seniors

Michigan property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Homestead Property Tax Credit (senior citizen computation), MCL 206.520 and 206.522	Circuit breaker	65 or older at the close of the tax year (either spouse on a joint return), or the unremarried surviving spouse of such a person (MCL 206.514)	Tax year 2025: total household resources (THR) must be under $71,500. The credit phases out by 10% for each $1,000 of THR above $62,500. Homeowners' taxable value must be $165,400 or less (renters exempt from this cap). Must be a Michigan resident for at least 6 months of the year.	Due with the annual return. A missed credit may be claimed up to four years after the original return due date.	2025 Homestead Property Tax Credit Information, Michigan Department of Treasury (plus MCL 206.520, 206.522 and 206.514)
Deferment of Summer Property Taxes, MCL 211.51	Tax deferral	62 or older, including the unmarried surviving spouse of a person who was 62 or older at death. Also open to people who are totally and permanently disabled, blind, paraplegic, hemiplegic or quadriplegic, and to eligible veterans and servicepersons.	Total gross household income for the preceding calendar year of $40,000 or less (per Treasury Form 471, Rev. 03-12)	Before September 15, or before the date summer taxes are due, whichever is later. Deferred taxes must be paid by February 14.	Deferment of Property Taxes, Michigan Department of Treasury (Form 471 and Form 4659 FAQ)

Amounts, how to apply and deadlines

Homestead Property Tax Credit (senior citizen computation), MCL 206.520 and 206.522

Type: Circuit breaker
Age: 65 or older at the close of the tax year (either spouse on a joint return), or the unremarried surviving spouse of such a person (MCL 206.514)
Income limit: Tax year 2025: total household resources (THR) must be under $71,500. The credit phases out by 10% for each $1,000 of THR above $62,500. Homeowners' taxable value must be $165,400 or less (renters exempt from this cap). Must be a Michigan resident for at least 6 months of the year.
Amount: Refundable credit, capped at $1,900 for tax year 2025 (cap indexed annually). Seniors with THR of $21,000 or less get 100% of property tax (or 23% of rent) above a sliding share of THR (0% up to $3,000, 3.2% over $6,000). Between $21,000 and $30,000 the share drops 4 points per $1,000 (96% down to 64%), and above $30,000 it is 60% (the non-senior rate). Senior renters whose rent exceeds 40% of THR may claim an extra rent-based amount (MCL 206.520(9)-(10)), within the overall cap.
How to apply: File Form MI-1040CR with the Michigan Department of Treasury, with or without an MI-1040 income tax return
Deadline: Due with the annual return. A missed credit may be claimed up to four years after the original return due date.
Source: 2025 Homestead Property Tax Credit Information, Michigan Department of Treasury (plus MCL 206.520, 206.522 and 206.514)

Deferment of Summer Property Taxes, MCL 211.51

Type: Tax deferral
Age: 62 or older, including the unmarried surviving spouse of a person who was 62 or older at death. Also open to people who are totally and permanently disabled, blind, paraplegic, hemiplegic or quadriplegic, and to eligible veterans and servicepersons.
Income limit: Total gross household income for the preceding calendar year of $40,000 or less (per Treasury Form 471, Rev. 03-12)
Amount: Summer taxes on the principal residence may be paid by February 14 without penalty or interest. This is a postponement, not a reduction.
How to apply: File Form 471, Application for Deferment of Summer Taxes, with the city, village, or township treasurer (not with Treasury)
Deadline: Before September 15, or before the date summer taxes are due, whichever is later. Deferred taxes must be paid by February 14.
Source: Deferment of Property Taxes, Michigan Department of Treasury (Form 471 and Form 4659 FAQ)

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Michigan income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Michigan state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Michigan?

Homestead Property Tax Credit (senior citizen computation), MCL 206.520 and 206.522: circuit breaker; Deferment of Summer Property Taxes, MCL 211.51: tax deferral (michigan.gov, michigan.gov).

At what age do Michigan seniors qualify for property tax relief?

Homestead Property Tax Credit (senior citizen computation), MCL 206.520 and 206.522: 65 or older at the close of the tax year (either spouse on a joint return), or the unremarried surviving spouse of such a person (MCL 206.514); Deferment of Summer Property Taxes, MCL 211.51: 62 or older, including the unmarried surviving spouse of a person who was 62 or older at death. Also open to people who are totally and permanently disabled, blind, paraplegic, hemiplegic or quadriplegic, and to eligible veterans and servicepersons..

Is there an income limit for Michigan senior property tax relief?

Homestead Property Tax Credit (senior citizen computation), MCL 206.520 and 206.522: Tax year 2025: total household resources (THR) must be under $71,500. The credit phases out by 10% for each $1,000 of THR above $62,500. Homeowners' taxable value must be $165,400 or less (renters exempt from this cap). Must be a Michigan resident for at least 6 months of the year.; Deferment of Summer Property Taxes, MCL 211.51: Total gross household income for the preceding calendar year of $40,000 or less (per Treasury Form 471, Rev. 03-12).

What is the deadline to apply in Michigan?

Homestead Property Tax Credit (senior citizen computation), MCL 206.520 and 206.522: Due with the annual return. A missed credit may be claimed up to four years after the original return due date.; Deferment of Summer Property Taxes, MCL 211.51: Before September 15, or before the date summer taxes are due, whichever is later. Deferred taxes must be paid by February 14..

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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