Michigan Form 2368 is the Principal Residence Exemption (PRE) Affidavit that every Michigan homeowner files with the local city or township assessor to remove up to 18 mills of school operating tax from the property’s tax bill. The form is free, runs one page, and is authorized under MCL 211.7cc and MCL 211.7dd of the General Property Tax Act.
Filing the wrong form, missing a box, or blowing the June 1 or November 1 deadline can cost a typical Michigan homeowner $1,500 to $3,000 a year in extra school tax, plus 1.25% monthly interest on any back-billed amount. Roughly 2.7 million Michigan parcels carry an active PRE, and the Michigan Department of Treasury denies thousands of exemptions each year through its PRE audit program, most often for paperwork errors on Form 2368 itself.
In this guide, you will learn:
- 🏠 What every box on Form 2368 (Rev. 2024) means and how to answer it correctly
- 📅 The exact June 1 and November 1 deadlines and what happens if you miss them
- 🧾 How to file with your local assessor by mail, in person, or through portals like BS&A Online
- 👨👩👧 Three full walk-throughs for first-time buyers, converted-rental owners, and surviving spouses
- ⚠️ The 10 most common Form 2368 mistakes that trigger denials and back-tax bills
What Form 2368 Is and Who Must File It
Form 2368 is the affidavit a Michigan property owner signs under penalty of perjury to claim that a parcel is the owner’s principal residence — the one place the owner intends to return to whenever absent. The form is issued by the Michigan Department of Treasury but filed locally with the assessor of the city, township, or village where the property sits. Filing it correctly removes the 18-mill school operating tax for the homestead portion of the parcel, which is the single largest property tax break available to Michigan homeowners.
Anyone who owns and occupies a Michigan home as a principal residence on or before June 1 (for the summer tax bill) or November 1 (for the winter tax bill) of the year of the claim should file Form 2368. That includes traditional fee-simple owners, joint tenants, life estate holders, and land contract vendees who hold the equitable interest. Owners of duplexes, farms with a farmhouse, or homes with a home office may still file but must claim a partial percentage on Box 10.
Some owners must not file Form 2368. Renters, second-home owners, vacation property owners, and owners whose primary residence is in another state are barred by MCL 211.7dd(c). A married couple may claim only one PRE between them under Revenue Administrative Bulletin 1995-3, unless they meet the narrow conditional-rescission rules on Form 4640. Filing a fraudulent affidavit is a misdemeanor and triggers a four-year clawback of taxes, interest, and a 100% penalty.
The version most assessors expect today is the 2024 revision, marked “Rev. 04-24” in the lower-left corner. Older revisions (2015, 2019, 2021) are still legally accepted, but using a current copy from the Treasury forms library avoids rejection over outdated certification language.
Before You Start: Documents and Information You Need
Gathering paperwork before you open Form 2368 prevents the back-and-forth that delays exemptions past the June 1 or November 1 cutoffs. Most assessors will not process an affidavit if even one supporting field cannot be verified against a deed or closing document. The list below covers what you should pull together first.
- Recorded warranty deed or land contract. The assessor matches your name and the legal description against the recorded instrument; without it, the parcel number and ownership date can be questioned.
- Property tax identification number. This 10- to 25-digit parcel number appears on your closing disclosure, your last tax bill, or the county’s online parcel viewer; entering the wrong digits routes the affidavit to the wrong parcel and the PRE never attaches.
- Closing disclosure or HUD-1. This proves the date you took title, which is the date you must enter in Box 9; missing this leads to the assessor guessing and often picking the wrong tax year.
- Driver’s license showing the property address. Michigan law requires drivers to update the address within 10 days under MCL 257.315, and assessors use it as primary residency proof.
- Voter registration at the property address. A mismatch between voter registration and the claimed address is the single most common Treasury denial trigger during a PRE audit.
- Prior-year MI-1040. Treasury cross-checks the home address line on your last MI-1040 against the parcel; a different address there can void the exemption.
- Spouse’s full legal name and Social Security number. A married filer must list the spouse even if the spouse is not on the deed, because the one-PRE-per-couple rule depends on it.
- Square-footage breakdown for partial use. If part of the home is rented, used as a daycare, or used as a non-incidental business, you need the percentage of square feet used as the principal residence to complete Box 10.
- Prior owner’s information. If you bought from a seller who had a PRE, you also need to know whether the seller filed Form 2602 to rescind, because an un-rescinded PRE on the prior owner’s record can block yours.
Where to Get the Form and How to Access It
The official, current PDF lives on the Michigan Department of Treasury website and can be downloaded from the Form 2368 page. The form is fillable in any standard PDF reader, but the signature block must be wet-signed in blue or black ink before submission. Treasury does not accept e-signatures on Form 2368 unless the local assessor has adopted an online portal that meets the Uniform Electronic Transactions Act standard.
Paper copies are also available at every city, township, and village assessor’s office in Michigan, at most county equalization departments, and at many title company closings. If you closed on the home, your title agent likely placed a blank Form 2368 in your closing packet; using that copy is fine as long as the revision date matches. Some county registers of deeds also stock the form, though they do not file it for you.
For digital filing, a growing number of Michigan municipalities accept Form 2368 through the BS&A Online assessor portal or through municipal Laserfiche portals. Detroit homeowners, for example, can file through the City of Detroit Assessor portal. Each portal uploads the signed PDF directly to the assessor’s queue and returns a stamped confirmation, which is your proof of filing.
If you cannot download or print the form, you can request a mailed copy by calling Treasury’s PRE unit at 517-335-7487. Plan for 7 to 10 business days for the mailed copy to arrive, which can push you against a deadline.
Step-by-Step: How to Fill Out Form 2368 Line by Line
Form 2368 (Rev. 04-24) is one page divided into a property identification block, an owner information block, a 10-box affidavit grid, and a certification and signature block. Each field below gets its own walkthrough.
Owner’s Name (First, Middle, Last)
This is where you write the legal name of every person who appears on the deed as an owner of the property. Use the name exactly as it is printed on your driver’s license and on the recorded deed, in standard mixed case, with no nicknames.
For example, Maria Elena Lopez writes “Maria Elena Lopez,” not “Mary Lopez” or “M. E. Lopez.” If two people are on the deed, list both names in the same box separated by “and,” such as Maria Elena Lopez and Carlos Lopez.
The most common edge case is a name change after marriage. If your deed still shows your maiden name but your driver’s license shows your married name, list the deed name first and add “(now known as …)” so the assessor can reconcile both records.
A common mistake is writing only one spouse’s name when both are on the deed, which causes Treasury to flag the parcel for missing-owner review and freeze the PRE until both names are added by amendment. The biggest misconception is that a trustee can sign in the trust’s name; the trustee must sign as an individual, with the trust disclosed lower on the form.
Owner’s Social Security Number
This box collects the nine-digit Social Security Number of the primary owner listed above. Write it as XXX-XX-XXXX in the format printed on your Social Security card.
For example, Maria Lopez writes 380-44-2917 in the SSN box. If two owners share the property, only the primary signer’s SSN goes on the printed line; the spouse’s SSN is captured separately below.
The nuance here is for owners who do not have an SSN, such as resident aliens with only an ITIN. Write the ITIN in the same box and label it “ITIN” so the assessor does not bounce the form for a missing SSN.
The most common mistake is transposing two digits, which causes a permanent mismatch with Treasury’s MI-1040 cross-check and is the leading cause of audit denials. The misconception that the SSN is optional is wrong; MCL 211.7cc(2) requires it, and the affidavit is rejected without it.
Property Address (Street, City, ZIP)
This field captures the physical street address of the parcel for which you are claiming PRE. Write the 911 address that appears on your deed and on your driver’s license, including any apartment, unit, or lot number.
For example, 4129 Cass Avenue, Detroit, MI 48201. Use the United States Postal Service spelling and avoid abbreviations the assessor’s mapping software might miss, such as “Av” instead of “Avenue.”
A nuance applies to rural parcels with only a fire number, such as Upper Peninsula homes. Use the 911 address assigned by the county dispatch, not a route-and-box number, because the assessor maps PRE attachments by the 911 address.
The frequent mistake is using a P.O. Box, which is invalid because PRE attaches to the parcel where the owner physically lives. The misconception that the mailing address and property address are interchangeable causes assessors to attach the exemption to the wrong tax record.
Property Tax Identification Number
This is the parcel identification number, also called a “tax ID” or “PIN,” assigned by the local assessor and printed on every tax bill. Copy the number exactly, including hyphens, periods, and leading zeros.
For example, 82-12-345-678-001-00 in Wayne County or 14-13-401-027 in Washtenaw County. The number is also visible on the county’s parcel viewer or on your closing disclosure under “tax parcel.”
A nuance shows up for new construction or recent splits: the parcel number may not exist yet, so leave the box blank and write “new split, see deed Liber/Page” so the assessor can match by deed reference.
A common mistake is mixing up the parcel number with the property address number or pulling the prior owner’s number from an outdated record. The misconception that one number works for the whole subdivision is false; every parcel has its own unique PIN.
County, City/Township/Village, School District
This block tells the assessor and Treasury which taxing jurisdictions the PRE attaches to. List the county where the parcel sits, the local unit (city, township, or village) that levies the tax, and the K-12 school district whose 18 mills you are exempting.
For example, Maria Lopez enters Wayne for county, City of Detroit for local unit, and Detroit Public Schools Community District for school district. The school district is not always the same as the postal city, so confirm it on your last tax bill.
The nuance is for parcels split between two school districts, such as homes near a district boundary. Use the district where the dwelling sits, because PRE attaches to the homestead structure, not the entire parcel.
The mistake of writing “Detroit Schools” instead of the legal name Detroit Public Schools Community District slows processing because assessors run an exact-string match. The misconception that the city box is optional in townships causes township assessors to bounce the affidavit.
Box 1 — Date You Purchased the Property
Box 1 records the date you took ownership of the parcel, which is the date the deed was delivered, not the date it was recorded. Write the date in MM/DD/YYYY format using two-digit months and days.
For example, Maria Lopez writes 04/15/2026 because she closed on April 15, 2026. The closing disclosure or settlement statement is the source of truth.
The edge case is a land contract: enter the date the land contract was executed, not the date of the eventual warranty deed, because equitable title transfers under the land contract under MCL 211.7dd(a).
A common mistake is using the deed recording date instead of the closing date, which can shift the PRE to the wrong tax year. The misconception that “purchase date” means the date you signed the purchase agreement is wrong; it means the date you took title.
Box 2 — Date You Began Occupying as Your Principal Residence
Box 2 captures the day you actually moved in and started using the home as your principal residence, which can be different from the purchase date. Use MM/DD/YYYY format.
For example, 05/01/2026 if Maria closed on April 15 but waited two weeks for paint and floors before sleeping there. If you moved in the same day you closed, the dates will match.
The nuance is for owners doing major renovations: Treasury recognizes occupancy when you move belongings in and intend to live there, not when the work is fully done. Document your move-in with utility activation dates.
The mistake of leaving Box 2 blank, or copying Box 1 when the dates differ, is one of the top three reasons Treasury denies PRE in audits. The misconception that “occupy” means receiving mail there is false; it means living there.
Box 3 — Are You a Resident of Michigan?
Box 3 is a Yes/No that confirms you are a Michigan resident under MCL 206.18. Mark Yes only if Michigan is your state of domicile.
For example, Maria Lopez checks Yes because she lives, works, votes, and files MI-1040 in Michigan. Snowbirds who file taxes in Florida must check No, which voids the exemption.
The edge case is military service members stationed out of state under MCL 211.7cc(13), who can keep PRE while deployed if they retain Michigan domicile.
A common mistake is checking Yes while filing income taxes in another state, which Treasury detects through interstate matching and reverses the PRE retroactively. The misconception that owning a Michigan home alone makes you a resident is wrong; domicile requires intent and conduct.
Box 4 — Do You Own and Occupy the Property as Your Principal Residence?
Box 4 is the core declaration: you own the property and occupy it as your single principal residence. Mark Yes to claim PRE.
For example, Maria checks Yes because the Detroit home is her one principal residence. If she also owns a cabin Up North, the cabin gets no PRE.
The nuance is co-ownership with a non-occupying co-owner, such as a parent on the deed for financing. PRE still attaches to the percentage owned and occupied by the resident owner, with the percentage entered in Box 10.
The mistake of checking Yes on a rental or second home is fraud under MCL 211.7cc(5) and triggers the 100% penalty. The misconception that Yes means you live there most of the year is incomplete; it must be your only principal residence.
Box 5 — Do You or Your Spouse Have Any Other Principal Residence Exemption?
Box 5 enforces the one-PRE-per-married-couple rule. Mark Yes if you or your spouse claims any other PRE in Michigan or any similar exemption (homestead, residency credit) in another state.
For example, Maria, who is single, checks No. A married couple where one spouse still owns and claims a Florida homestead must check Yes, which generally voids the Michigan PRE unless they file Form 4640 for conditional rescission.
The nuance is separated-but-not-divorced spouses; Treasury treats them as one household until a divorce judgment is entered, so both spouses’ exemptions are scrutinized.
The mistake of checking No while a spouse claims a homestead in another state is a leading audit denial reason. The misconception that an unmarried partner counts the same as a spouse is wrong; Box 5 only asks about a legal spouse.
Box 6 — Property Classification
Box 6 asks you to identify the property’s assessment classification under MCL 211.34c. Most homeowners check Residential. Farm owners may check Agricultural if the home sits on a qualified farm parcel.
For example, Maria checks Residential for a Detroit single-family. A Tuscola County farmer with a farmhouse on 80 tillable acres checks Agricultural.
The nuance is mixed-use parcels, such as a corner storefront with an upstairs apartment classified Commercial. PRE on the apartment portion still applies, but only on the residential percentage entered in Box 10.
The mistake of guessing the classification rather than copying it from the assessment notice causes mismatches that delay PRE attachment. The misconception that only Residential parcels qualify excludes legitimate agricultural homestead claims.
Box 7 — Date of Birth of Each Owner
Box 7 captures the date of birth of every owner listed at the top of the form. Use MM/DD/YYYY.
For example, 03/14/1985 for Maria. If two owners share the deed, list both DOBs separated by a slash, such as 03/14/1985 / 07/22/1982.
The edge case is a trust-owned property: list the DOB of the grantor who occupies the home, not the trustee, because PRE follows the natural-person occupant.
The mistake of leaving Box 7 blank because “the assessor already has it” stalls processing in jurisdictions that re-key data. The misconception that DOB is optional for joint owners causes denials when the spouse’s age affects senior-tax-deferral cross-checks.
Box 8 — Telephone Number
Box 8 collects a daytime phone number where the assessor can reach you with questions. Write a 10-digit number in (XXX) XXX-XXXX format.
For example, (313) 555-0142. A cell number is fine; the assessor calls before denying borderline affidavits.
The nuance is filers who screen calls; include an email below or in a cover note so the assessor has a second channel. A wrong number means a denial letter is your first warning, often after the appeal window has closed.
The mistake of writing a disconnected landline is common with seniors who have moved. The misconception that the phone is optional is technically true, but skipping it costs you the assessor’s courtesy call.
Box 9 — Date You Owned and Occupied the Property
Box 9 is the single most important box: it is the date you both owned and occupied the parcel as your principal residence, which is the date PRE attaches. The date controls which tax bills get the exemption.
For example, Maria writes 05/01/2026, the later of her purchase date (April 15) and her move-in date (May 1). If she had filed by June 1, 2026, the summer 2026 bill would have received PRE; she filed June 12, so PRE attaches to the winter 2026 bill instead.
The nuance is buyers who close on May 30 and move in May 30: write that single date and file by June 1 to capture the summer bill. Even one day late pushes the exemption to the November 1 cycle.
The mistake of writing a date earlier than the purchase date is fraud and triggers a Treasury audit. The misconception that the date is the closing date even if you have not moved in is wrong; both ownership and occupancy must coexist on the date.
Box 10 — Percentage of Property Used as Your Principal Residence
Box 10 is the percentage of the parcel’s square footage used as your principal residence. Most owners write 100%. Owners with a rental unit, daycare, large home office, or short-term rental write the actual percentage.
For example, Maria writes 100% because the entire Detroit single-family is her home. A Lansing duplex owner who lives upstairs and rents downstairs (equal floors) writes 50%.
The nuance is incidental home offices: under Treasury guidelines, a home office that is not a separately rented space and is not the only place of business does not reduce the percentage. A licensed daycare in the basement, however, does reduce it.
The mistake of writing 100% on a duplex where the other unit is rented is fraud and reverses up to four years of exemption with interest. The misconception that the percentage is based on rooms instead of square footage causes math errors that fail audits.
Spouse’s Name and Spouse’s Social Security Number
These two lines collect the spouse’s information even when the spouse is not on the deed. Write the spouse’s full legal name and nine-digit SSN.
For example, Maria, who is single, leaves both lines blank. Maria Elena Lopez and Carlos Lopez would list Carlos Lopez and his SSN 412-55-7733.
The nuance is a spouse with no SSN; use the ITIN and label it. A surviving spouse should leave the deceased spouse’s lines blank and instead attach the death certificate.
The mistake of skipping the spouse’s information when the spouse is not on the deed defeats the one-PRE-per-couple cross-check and is the most common married-filer denial. The misconception that a separated spouse can be omitted is wrong until a divorce judgment is entered.
Certification, Signature, and Date
The certification block at the bottom of Form 2368 is signed under penalty of perjury under MCL 211.120. Sign in blue or black ink, print your name, and date the signature in MM/DD/YYYY format.
For example, Maria signs Maria Elena Lopez, prints “Maria Elena Lopez,” and dates 06/01/2026. If two owners share the deed, both must sign and date.
The nuance is a power of attorney: the agent can sign, but the POA document must be attached and the agent must write “as POA for [owner name].” A trustee signs as “Trustee of the [Trust Name].”
The mistake of signing in pencil or with an electronic signature on a paper-only assessor’s portal voids the affidavit. The misconception that one spouse can sign for both is false unless the non-signing spouse is not on the deed.
Three Filled-Out Examples Using Real Scenarios
The three named filers below show how Form 2368 looks for the most common Michigan PRE situations. Each scenario assumes a 2024-revision form and a 2026 filing year.
Scenario 1 — Maria Lopez, First-Time Buyer in Detroit
Maria, age 41, closed on a $185,000 single-family at 4129 Cass Avenue on April 15, 2026, and moved in May 1, 2026. She is single, lives and works in Michigan, and has no other property.
| Form Section | What Maria Enters |
|---|---|
| Owner’s Name | Maria Elena Lopez |
| SSN | 380-44-2917 |
| Property Address | 4129 Cass Avenue, Detroit, MI 48201 |
| Tax ID | 82-12-345-678-001-00 |
| County / Local Unit / School | Wayne / City of Detroit / Detroit Public Schools Community District |
| Box 1 — Purchase Date | 04/15/2026 |
| Box 2 — Occupy Date | 05/01/2026 |
| Box 3 — Michigan Resident | Yes |
| Box 4 — Own and Occupy | Yes |
| Box 9 — Owned and Occupied Date | 05/01/2026 |
| Box 10 — Percentage | 100% |
| Signature / Date | Maria Elena Lopez / 05/15/2026 |
Scenario 2 — David and Jenna Park, Converted Rental in Ann Arbor
David and Jenna own a $410,000 home at 812 Granger Avenue that they rented out for three years and have now moved into themselves. They closed on the original purchase in 2022, vacated the tenant on March 31, 2026, and moved in April 5, 2026. The property had no PRE during the rental years.
| Form Section | What the Parks Enter |
|---|---|
| Owner’s Name | David Park and Jenna Park |
| SSN | 247-90-3318 (David, primary signer) |
| Property Address | 812 Granger Avenue, Ann Arbor, MI 48104 |
| Tax ID | 09-09-29-401-027 |
| County / Local Unit / School | Washtenaw / City of Ann Arbor / Ann Arbor Public Schools |
| Box 1 — Purchase Date | 06/22/2022 |
| Box 2 — Occupy Date | 04/05/2026 |
| Box 9 — Owned and Occupied Date | 04/05/2026 |
| Box 10 — Percentage | 100% |
| Spouse Name / SSN | Jenna Park / 391-22-8845 |
| Signature / Date | David Park and Jenna Park / 04/20/2026 |
Scenario 3 — Eleanor Whitfield, Surviving Spouse in Grand Rapids
Eleanor’s husband Robert passed away on February 12, 2026. They had jointly owned and occupied 1455 Wealthy Street SE since 1998 and held an active PRE. Eleanor needs to refile Form 2368 in her name only because Treasury’s records still list Robert as the primary owner.
| Form Section | What Eleanor Enters |
|---|---|
| Owner’s Name | Eleanor Whitfield |
| SSN | 118-32-9904 |
| Property Address | 1455 Wealthy Street SE, Grand Rapids, MI 49506 |
| Tax ID | 41-14-32-256-018 |
| County / Local Unit / School | Kent / City of Grand Rapids / Grand Rapids Public Schools |
| Box 1 — Purchase Date | 07/14/1998 |
| Box 2 — Occupy Date | 07/14/1998 |
| Box 9 — Owned and Occupied Date | 07/14/1998 |
| Box 10 — Percentage | 100% |
| Spouse Name / SSN | Blank — attach death certificate |
| Signature / Date | Eleanor Whitfield / 03/05/2026 |
How to File the Completed Form 2368
Form 2368 is filed locally, not with Treasury. The assessor for the city, township, or village where the parcel sits is the only office that can attach the PRE to the tax roll. There is no filing fee for Form 2368.
To file by mail, send the signed original to the assessor’s office at the address printed on your last property tax bill or listed on your municipality’s website. Use certified mail with return receipt, costing about $5 in 2026, and keep the green card as your proof of filing. Processing typically takes 2 to 4 weeks, after which you should receive a confirmation letter or an updated assessment notice showing the PRE percentage.
To file in person, walk the signed form into the assessor’s counter during business hours and ask the clerk to date-stamp a copy for your records. The date stamp is your proof of filing and is the document Treasury accepts in any later audit. Detroit, Ann Arbor, Grand Rapids, Lansing, and most large municipalities accept walk-in filings without an appointment.
To file online, log in to your municipality’s portal — most often BS&A Online, the Detroit Assessor portal, or a Laserfiche form on the city website — and upload the signed PDF. Online portals return an instant timestamped confirmation email, which serves as your proof of filing. Some portals charge a $1–$2 convenience fee if you choose to also pay tax-related items at the same time, but the PRE filing itself is free.
A small number of assessors still accept fax submissions. If your assessor publishes a fax number on its website, fax the signed form and keep the transmission report; processing time mirrors mail at 2 to 4 weeks.
What Happens After You File
Once the assessor receives Form 2368, the office stamps the date received and queues the affidavit for review. A clerk verifies the parcel number, deed, and occupancy proofs, and updates the assessment roll to show the PRE percentage in Box 10. You should expect a confirmation letter within 30 days and an updated property tax bill reflecting the 18-mill reduction at the next billing cycle.
If you file by June 1, the exemption attaches to the summer tax bill of that year. If you file between June 2 and November 1, it attaches to the winter tax bill of that year. Filings after November 1 push the PRE to the following year’s summer bill.
Treasury audits a sample of PRE filings each year through its PRE audit unit. If your filing is selected, you may receive a questionnaire and a request for proof of residency, including driver’s license, voter registration, and prior MI-1040. Respond within 30 days; failure to respond is treated as an admission of ineligibility under MCL 211.7cc(8).
If the PRE is denied, you have 35 days to appeal to the Michigan Tax Tribunal under Tribunal Rule R 792.10227. A successful appeal restores the exemption retroactively and refunds any back-billed school taxes with statutory interest.
Mistakes to Avoid When Filling Out the Form
These are the ten errors Michigan assessors flag most often on Form 2368, each with the exact consequence that follows.
- Filing after June 1 for a summer-bill exemption — the PRE pushes to the winter bill and you owe summer school tax.
- Leaving Box 9 blank — the assessor cannot date-attach the exemption, so the affidavit is rejected.
- Writing the wrong parcel number — the PRE attaches to no parcel and your tax bill stays full-rate.
- Checking Yes on Box 4 for a second home — Treasury issues a four-year denial plus interest at 1.25% monthly.
- Omitting the spouse’s name and SSN — the one-PRE-per-couple cross-check fails and the affidavit is denied.
- Using a P.O. Box as the property address — the affidavit is rejected because PRE attaches to a physical parcel.
- Writing 100% on a duplex with a rented unit — fraud finding, full PRE reversed, 100% penalty under MCL 211.7cc(5).
- Skipping the wet signature — the affidavit is invalid and treated as never filed.
- Using an outdated form revision (pre-2015) — many assessors reject the form on its face for missing certification language.
- Failing to rescind a prior PRE on a former home — the new PRE may be denied because Treasury sees two active exemptions for the same household.
Do’s and Don’ts
A simple checklist of behaviors that keep your PRE clean.
Do’s
- Do file before June 1 to capture the summer school-tax savings the same year.
- Do match the name on Form 2368 to the name on your deed and driver’s license, because mismatches trigger manual review.
- Do keep a date-stamped copy or certified mail receipt, because Treasury audits go back four years.
- Do update your driver’s license and voter registration to the property address before filing, since these are the first audit checks.
- Do file Form 2602 to rescind your old PRE the moment you move out, because un-rescinded prior exemptions block the new one.
- Do download the latest revision from Treasury’s PRE forms page every time, because rules and certification language change.
Don’ts
- Don’t claim PRE on a vacation home or rental, because the penalty wipes out years of savings.
- Don’t use white-out or pencil, because assessors reject altered or non-permanent entries.
- Don’t sign on behalf of a spouse who is on the deed without a recorded power of attorney.
- Don’t enter the deed recording date in Box 1; use the closing date.
- Don’t skip Box 10 on partial-use parcels, because a blank percentage defaults to denial.
- Don’t ignore a Treasury audit letter, because non-response is treated as admitting the PRE was wrongly claimed.
Pros and Cons of Filing on Your Own vs. With Help
Most Michigan homeowners file Form 2368 themselves. The form is short, the agency expects pro-se filers, and a title company often files it as part of closing.
Pros of filing yourself
- The form is free and the assessor will answer questions at no charge.
- Filing yourself avoids the $50–$200 some title companies add for “PRE filing service.”
- You control the timing and can hit the June 1 deadline directly.
- You build a personal paper trail, which is useful in any later audit.
- You learn the parcel number and assessment data you will need every year for tax appeals.
Cons of filing yourself
- A wrong box can cost thousands in back school taxes if caught years later.
- Audits of self-filed affidavits can feel intimidating without a representative.
- Married couples with out-of-state ties may miss the conditional-rescission rule on Form 4640.
- Land contract vendees often misread the “ownership” box and check No by mistake.
- Surviving spouses sometimes refile incorrectly under the deceased spouse’s name.
Form 2368 vs. Form 2602 vs. Form 4640
Three Michigan PRE forms are easily confused. The table below shows when each one applies.
| Form | When You File It |
|---|---|
| Form 2368 — PRE Affidavit | You are claiming PRE on a Michigan home you own and occupy. |
| Form 2602 — Request to Rescind PRE | You sold or moved out of a Michigan home and need to remove the old PRE. |
| Form 4640 — Conditional Rescission of PRE | You bought a new Michigan principal residence but cannot yet sell the old one and want to keep PRE on both for up to three years. |
Filing by Mail vs. Filing Online
| Channel | Key Trade-Offs |
|---|---|
| Mail (certified) | Universally accepted, costs about $5, takes 2–4 weeks, paper proof of filing. |
| Online portal (BS&A or city) | Instant timestamped confirmation, free, only works in participating municipalities. |
FAQs
Do I file Form 2368 with the State of Michigan or with my local assessor?
No — Form 2368 is filed only with the local city, township, or village assessor where the parcel sits, never directly with the Michigan Department of Treasury.
Can I file Form 2368 after I close if I miss June 1?
Yes — you can still file by November 1 to attach PRE to the winter tax bill, and any later filing pushes the exemption to the next tax year.
Do I write my maiden name or my married name in the Owner’s Name box?
Yes — write the name that appears on the recorded deed, then add “(now known as …)” if your driver’s license shows a different married name.
Is the Social Security Number on Form 2368 required?
Yes — MCL 211.7cc requires the SSN, and the affidavit is rejected if the box is blank, although ITINs are accepted for resident aliens.
Do both spouses sign Form 2368 if only one is on the deed?
No — only the owner on the deed signs, but the non-deed spouse’s name and SSN must still be entered to satisfy the one-PRE-per-couple rule.
Can a land contract buyer file Form 2368?
Yes — a land contract vendee holds equitable title under MCL 211.7dd(a) and may claim PRE using the land contract execution date in Box 1.
Do I check 100% in Box 10 if I have a home office?
Yes — an incidental home office that is not a separately rented space does not reduce your percentage under Treasury PRE guidelines.
What happens if I check Yes in Box 4 on a vacation home?
No — that is a fraudulent claim, and Treasury will reverse up to four years of PRE, charge 1.25% monthly interest, and may assess a 100% penalty.
Do I need to refile Form 2368 every year?
No — once accepted, the PRE remains on the parcel until you move out, sell, or change use, at which point you file Form 2602 to rescind.
Is Form 2368 the same as a homestead property tax credit?
No — Form 2368 removes 18 mills of school operating tax from your property tax bill, while the MI-1040CR homestead credit is an income-tax refund.
Can I e-sign Form 2368?
No — most Michigan assessors require a wet signature in blue or black ink, although a few municipalities accept e-signatures through their official online portals.
What if my deed lists a trust as the owner?
Yes — the trustee files Form 2368 on behalf of the trust, signs as “Trustee of the [Trust Name],” and attaches the trust certification page.
Do I have to file Form 2368 if a previous owner already had a PRE on the home?
Yes — the prior owner’s PRE does not transfer to you, and you must file your own affidavit to claim the exemption in your name.
Can I get the PRE backdated to my purchase date?
No — PRE attaches based on the filing deadlines (June 1 and November 1), not the purchase date, unless you successfully appeal a denial to the Michigan Tax Tribunal.
Related reading
- How to Fill Out Michigan Form 2602 (w/Examples) + FAQs
- How to Fill Out Michigan Form 5076 (w/Examples) + FAQs
- How to Fill Out Michigan Form 5278 (w/Examples) + FAQs
- How to Fill Out Michigan Form 4658 (w/Examples) + FAQs
- How to Fill Out Michigan Form 5101 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 570 (w/Examples) + FAQs