Owner-Occupancy Credit

Formerly the 2.5% Tax Reduction
The Owner-Occupied Credit is a real estate tax reduction available to the homeowner's principal residence.
To receive the 2 1/2% reduction, the following conditions must apply:
  • Own and occupy the home as the principal place of residence of January 1 of the tax year
  • Apply with the auditor after the first Monday in January and on or before December 31st in the year the application is for
The reduction applies to the home site and the home itself. It does not apply to:
  • Rental homes or apartments
  • Homes occupied by someone other than the owner
  • Homes owned by corporations, partnerships, associations or groups
  • Manufactured or mobile homes taxed under the depreciation method
  • Excess acreage over one acre
To apply, a Owner-Occupied Credit Application (DTE 105C) form must be filed with the auditor after the first Monday in January and on or before December 31st in the year the application is for.