If you own or plan to buy a home in Crawford County, the Michigan Principal Residence Exemption can lower your property tax bill in a real way. Sorting out who qualifies, which form to file, and when it takes effect can feel confusing in the middle of a move. Here you will learn what the PRE does, how to claim it, key deadlines, and what happens if you are audited. Let’s dive in.

What the PRE does

Michigan’s Principal Residence Exemption removes the portion of property tax that funds local school district operating costs for your principal residence. In most cases, that is up to 18 mills. Other taxes, such as county, city or township, library, debt, or special assessments, still apply. You can review the state’s overview to see how the exemption works across Michigan on the Treasury’s PRE page.

Who qualifies in Crawford County

To qualify, you must both own the property and occupy it as your principal residence. State law defines a principal residence as the one place you have a true, fixed, and permanent home that you intend to return to. Eligibility is set by statute and includes several ownership types, such as partial owners and certain trust or land contract situations, each with specific rules. You can read the statutory definitions and requirements in MCL 211.7cc.

Common pitfalls include not actually occupying the home as your principal residence and claiming a similar exemption in another state. During an audit, officials often look for everyday proof of occupancy, such as your driver’s license address, voter registration, and utility or insurance records.

Forms and deadlines you need to know

The three core forms

• Form 2368, PRE Affidavit. Use this to claim the exemption on a home you own and occupy as your principal residence.
• Form 2602, Request to Rescind PRE. Use this within 90 days after you stop using the property as your principal residence.
• Form 4640, Conditional Rescission. Use this to keep the PRE on your former Michigan home for a limited time after you buy and occupy a new Michigan principal residence.

You can access these forms from the state’s official PRE forms page.

Filing deadlines and when it takes effect

File Form 2368 on or before June 1 for the immediately following summer tax bill and later bills, or by November 1 for the immediately following winter bill and later bills. If you miss a deadline, the PRE will start with the next applicable levy. Buyers often sign the PRE affidavit at closing, but you should still confirm with the local assessor that the filing was received and processed. See timing details on the state’s PRE overview.

Where to file in Crawford County

File PRE affidavits and rescissions with the assessor for the city or township where the property is located. County offices are helpful resources but do not replace filing with your local tax collecting unit. For local guidance, contact the Crawford County Equalization Department, 200 W Michigan Ave, Grayling, phone (989) 344-3235, or visit the Equalization page. For billing or payment questions, contact the Crawford County Treasurer, 200 W Michigan Ave, Grayling, phone (989) 344-3231.

Quick checklists

If you are buying a Crawford County home

• At or after closing, complete and file Form 2368 with the city or township assessor where the property sits.
• File by June 1 to impact the summer tax bill or by November 1 for the winter bill.
• Confirm the assessor received and approved your filing.

If you are selling or moving out

• File Form 2602 within 90 days after the property stops being your principal residence.
• Watch for the next tax year’s bill to reflect the change.
• If you moved to another state, rescind the Michigan PRE and avoid claiming a similar exemption elsewhere at the same time.

If you bought a new Michigan home but still own the prior one

• Consider a Conditional Rescission with Form 4640 if your former Michigan home is unoccupied, actively for sale, not leased, and not used for business.
• File by June 1 or November 1 of the first year and verify annually by December 31 for up to three years.
• Review the rules on the state’s page for conditional rescission.

Common scenarios and practical tips

If you buy a home you will occupy as your principal residence, do not assume the closing agent filed your PRE affidavit. A quick call to the local assessor can prevent a missed deadline.

If you sell or move out, rescind your PRE promptly. State law provides for a penalty if you fail to rescind within the required timeframe. You can review the statutory change that set rescission timing and penalties in Public Act 17 of 2010 on the Legislature’s site.

If you have a trust, life estate, land contract, foreclosure, or estate situation, eligibility can depend on your documents and status. When in doubt, speak with the local assessor and consult the state’s forms and instructions on the PRE forms page.

If you receive an audit or denial

The Michigan Department of Treasury audits PRE claims for the current year and the three immediately preceding years. If you receive an audit letter, respond by the deadline and include clear occupancy evidence, such as identification, voter registration, or utility records. Learn what to expect during an audit on the state’s page about PRE audits.

If a PRE is denied, you may owe additional taxes and interest for the affected years. Interest waivers are limited and typically require specific assessor documentation. See how the state handles additional taxes and interest.

Appeal paths depend on who issued the denial and the notice date. Deadlines are often 35 days, so act quickly and follow the state’s appeal process guidance.

Local resources

• Crawford County Equalization Department, 200 W Michigan Ave, Grayling. Phone: (989) 344-3235. Visit the Equalization page for parcel tools and assessment resources.
• Crawford County Treasurer, 200 W Michigan Ave, Grayling. Phone: (989) 344-3231. Contact the Treasurer for billing and payment questions.
• State forms and instructions are available on the Michigan Treasury PRE forms page.

Getting your PRE right can save you meaningful money each year. If you are planning a move in or out of Crawford County and want a smooth, well-timed process, reach out to the team that knows Northern Michigan and its rules. Connect with The Trillium Partners for education-first guidance and a streamlined plan.

FAQs

What is the Michigan PRE and how does it reduce taxes?

• It exempts your principal residence from local school operating taxes, generally up to 18 mills, while other local millages and assessments still apply according to the state’s PRE rules.

How do I claim the PRE on a home I just bought in Crawford County?

• File Form 2368 with the city or township assessor by June 1 for the summer bill or by November 1 for the winter bill, then confirm the assessor received and processed it.

What happens if I forget to rescind my PRE after moving out?

• You must file Form 2602 within 90 days after the home stops being your principal residence, and state law provides for a penalty if you do not rescind on time.

Can I keep my PRE on my old Michigan home while selling it?

• Possibly, if you qualify for a Conditional Rescission using Form 4640, the prior home is unoccupied, for sale, not leased, and not used for business, and you meet annual verification requirements.

What proof of occupancy might an audit request?

• Expect requests for practical records like your driver’s license or state ID address, voter registration, utility bills, insurance, and other documents that show you actually live there.

Where can I get official PRE forms and help locally?

• Download forms from the state’s PRE forms page and contact Crawford County Equalization at (989) 344-3235 or the Treasurer at (989) 344-3231 for local guidance on filing and tax billing.