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Can a property owner claim a principal residence tax exemption on his or her home while living in an assisted living facility?

Yes. In accordance with the General Property Tax Act (GPTA), β€œan owner of property who previously occupied that property as his or her principal residence but now resides in a nursing home or assisted living facility may retain an exemption on that property if the owner manifests an intent to return to that property by satisfying all of the following conditions:”

  1. The owner must continue to own that property while residing in the nursing home or assisted living facility;
  2. The owner must not have established a new principal residence elsewhere;
  3. The owner must maintain or provide for the maintenance of the property while residing in the nursing home or assisted living facility; and
  4. The property must not be occupied, leased, or used for any business or commercial purpose. MCL 211.7cc(5).

In addition, the law recently changed to allow a property owner residing in a nursing home or assisted living facility under the circumstances described above to obtain a PRE that was not previously on the tax roll. For more information about this amendment, as well as other recent property tax updates, please see our November 2016 E-Letter.

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