High Contrast

Our Feed

We are involved in our communities, our profession, and our clients' associations and activities.

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), “an 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.

Recent Articles & Announcements

  1. Offering Vaccine Incentives to E...

    When the Equal Employment Opportunity Commission (“EEOC”) initially provided guidance outlining how employers could manage employee vacc...

    Read More
  2. Can an overlay zoning district e...

    Yes. An overlay district sits on top of an existing zoning classification and permits additional uses. Overlay districts are particularly he...

    Read More
  3. Regulating Caregivers: What Your...

    Recent cases from the Michigan Supreme Court and the Court of Appeals have affirmed the authority of townships to regulate Primary Caregiver...

    Read More
Talk to an Attorney
Request a Consultation

At Fahey Schultz Burzych Rhodes PLC, we’ve been helping municipalities, franchised businesses, employers, and more with their legal needs since 2008. We’d love to learn how we can help you, too.