Michigan Form 2602 is the Request to Rescind/Withdraw Homestead Property Tax Exemption that every Michigan property owner files with the local assessor when a home, or part of a home, no longer qualifies as their principal residence. Filing this form is how you tell your township or city to remove the Principal Residence Exemption (PRE) so the property goes back on the tax roll at the non-homestead rate, which is typically 18 mills higher for school operating taxes.
The Michigan Department of Treasury reports that more than 1.4 million parcels claim the PRE each year, and county equalization audits routinely flag thousands of properties for missed rescissions, leading to back taxes, interest, and a penalty of up to $500. This guide walks through the current Form 2602 PDF line by line, shows three real examples, and explains exactly how to file with your local assessor under MCL 211.7cc.
- 📝 How to fill out every box on Michigan Form 2602 without errors
- 📍 Where to send the completed form and how to confirm it was received
- ⏰ The 90-day rescission deadline and the penalties for missing it
- 👨👩👧 Three real-world examples for sellers, landlords, and surviving spouses
- ❓ The 12 most-asked questions about Form 2602 answered in plain English
What Form 2602 Is and Who Must File It
Michigan Form 2602 is a one-page rescission form created by the Michigan Department of Treasury under the authority of MCL 211.7cc(5). The statute requires any owner who claimed a Principal Residence Exemption on a property to rescind that exemption within 90 days after the property stops being their principal residence. The local assessor then removes the PRE from the tax roll, and the property is taxed at the full non-homestead rate going forward.
You must file Form 2602 if you sold your home, moved out, converted the home to a rental, turned it into a vacation property, or otherwise stopped using it as your main residence. You also file the form if only part of the property no longer qualifies, such as when you start renting a basement apartment or convert a detached building to a business use. The form is not used to claim a new exemption, that is Form 2368, the Principal Residence Exemption Affidavit.
The current revision date printed on the form is 6-99 with later Treasury reissues, and you can confirm the version you have by checking the Treasury Principal Residence Exemption page. Filing the wrong revision is rare because the agency keeps only one version live at a time, but always download fresh from Treasury rather than reusing an old PDF. The penalty for failing to rescind, set in MCL 211.7cc(5), is up to $5 per day, capped at $500 per parcel.
The agencies that touch this form include the local city or township assessor (the recipient), the county equalization department (which audits PRE claims), and the Michigan Department of Treasury (which can issue denials going back four years under MCL 211.7cc(8)). Each plays a role in confirming the rescission and recovering any wrongly-exempted taxes.
Before You Start: Documents and Information You Need
Gather every document below before you open the official Form 2602, because each box ties back to information found on these papers. Filing without them invites typos, mismatched parcel numbers, and rejected rescissions.
- Most recent property tax bill. This shows the exact 14-digit parcel identification number (PIN) and the local taxing unit. Without it, the assessor may not be able to match your form to the correct parcel.
- Recorded deed or closing statement. The deed confirms ownership, the legal description, and the date you took title. Closings produce the date of transfer you may need to write on the form.
- Driver’s license or State ID with the property address. This proves the property was your principal residence when you originally claimed the PRE.
- Date the property stopped being your principal residence. This is the single most important date on the form, because the 90-day rescission clock starts from this day.
- Spouse’s information if jointly owned. Both owners must sign the rescission, and both names must match the deed exactly.
- Forwarding address. The assessor mails confirmation and any corrected tax bill to the address you list, so use a stable mailing address, not the property you are leaving.
- New principal residence address (if any). If you moved within Michigan and filed Form 2368 on a new home, listing the new address helps the assessor cross-check.
- Copy of any partial-rescission documentation. If you are rescinding only a percentage (such as renting out 40% of the square footage), bring floor plans or rental agreements to support the percentage.
- Phone number and email. Assessors often call to clarify dates or percentages before they process the rescission.
- Self-addressed stamped envelope (optional). Including one with your mailed form gets you a date-stamped copy back as proof of filing.
Missing any item delays your rescission. A missing parcel number alone can cause the form to sit in an unmatched queue for weeks, and a missing signature voids the filing entirely.
Where to Get the Form and How to Access It
The only official source for Form 2602 is the Michigan Department of Treasury forms library. Download the PDF directly from the Treasury page so you get the current revision and not a third-party scan. You can fill the form on screen using any free PDF reader, or print it and complete it by hand in black ink.
Many local assessors also keep paper copies in their office. If you prefer to pick one up in person, check your township or city assessor’s page, since most counties (such as Oakland County Equalization) link directly to the Treasury PDF rather than hosting their own. Never use a copy from a real estate forum or law-firm blog, because those scans can be outdated and missing the current Treasury bar code.
The form is one page with about a dozen fields, and most filers finish it in 10 minutes. You do not need a lawyer or accountant to complete it, but a real estate attorney can help if you are rescinding a partial exemption or if you missed the 90-day window and now face a denial. Treasury’s PRE Guidelines booklet walks through the legal background if you want to read the rules behind the form.
If you have a disability that makes the standard form hard to complete, contact your local assessor’s office to request accommodations. Most Michigan assessors will accept the information on a typed letter so long as it contains every field that appears on Form 2602 and is signed by every owner of record.
Step-by-Step: How to Fill Out Form 2602 Line by Line
The form is divided into an owner-information block at the top, a property-identification block in the middle, a rescission section that captures the date and percentage, and a certification and signature block at the bottom. Work through each H3 below in the order it appears on the official PDF.
Box 1: Owner’s Name
Box 1 asks for the full legal name of every owner of record on the deed. Write the name exactly as it appears on the recorded deed, last name first, then first name and middle initial, separated by a comma. If two people own the property, list both on the same line separated by and, for example Lopez, Maria E. and Lopez, Carlos R.
A specific example: Maria Lopez, who took title with her husband Carlos in 2014, writes Lopez, Maria E. and Lopez, Carlos R. in Box 1. The nuance here is what to do when an owner has changed their name since the deed was recorded; in that case, write the deed name first and put the current legal name in parentheses, for example Smith, Janet L. (now Janet L. Brown).
A common mistake is writing only one spouse’s name when both are on the deed. The direct consequence is that the assessor cannot accept the rescission, because every owner of record must sign, and an unsigned rescission is treated as never filed. A misconception people hold about this field is that the occupant must sign, but the rule is that the owner must sign, even if the occupant is a tenant or family member.
Box 2: Owner’s Mailing Address
Box 2 asks where the assessor should send confirmation, future tax bills if any, and any follow-up correspondence. Write the street address, city, state, and ZIP code on one line, using the address where you can reliably receive mail for the next 12 months. Use the format 123 Main Street, Lansing, MI 48933.
For example, Carlos and Maria Lopez moved to Florida, so they write 4521 Palm Way, Naples, FL 34102 in Box 2. The nuance is that you may use a P.O. Box if that is your only reliable mailing address; the assessor cares about receiving mail, not about street format.
A common mistake is listing the property you are rescinding as the mailing address. The direct consequence is that the new owner gets your mail, you never see the rescission confirmation, and you may miss the corrected tax bill. A misconception about this field is that the address must be in Michigan; it does not, and many out-of-state movers list their new home address here.
Box 3: Property Address
Box 3 asks for the street address of the property whose PRE you are rescinding. Write the full property address as it appears on your tax bill, including any unit or lot number. Use the format 874 Oak Street, Apt 2, Ann Arbor, MI 48104.
For example, the Lopez family enters 874 Oak Street, Ann Arbor, MI 48104 because that is the property they sold. The nuance is for vacant land or properties without a numbered street address; in that case, write the legal description from the deed or use the parcel locator from your county GIS site.
A common mistake is writing the new address you moved to. The direct consequence is that the assessor cannot find the parcel, the rescission gets returned, and the 90-day clock keeps running while you fix it. A misconception is that the property address and parcel number are interchangeable, but the assessor matches records to the parcel number, not the address.
Box 4: Property Identification Number (PIN)
Box 4 asks for the parcel identification number, sometimes called the property tax ID or parcel number. Copy the number exactly as printed on your tax bill, including all dashes and leading zeros. Most Michigan PINs are 14 digits, formatted like XX-XX-XX-XXX-XXX.
For example, the Lopez parcel number is 09-09-30-401-017, which they copy directly from their summer tax bill. The nuance is for split parcels or condominium units, where the PIN may have an additional suffix; include every character.
A common mistake is transposing two digits. The direct consequence is that the rescission posts to a stranger’s parcel, your home keeps the PRE, and the assessor sends you a denial letter weeks later. A misconception is that the assessor can look you up by name; many Michigan assessing systems are indexed only by PIN, so an incorrect PIN can stall your rescission for months.
Box 5: County
Box 5 asks for the Michigan county where the property sits. Write the full county name in capital letters, such as WASHTENAW or WAYNE, and do not write the word County after it. The Treasury system already adds that word.
For example, the Lopez property is in Washtenaw County, so they write WASHTENAW. The nuance is that some properties straddle two counties on paper but only sit in one for tax purposes; use the county printed on your tax bill, not the county your driveway exits into.
A common mistake is leaving Box 5 blank because the city or township is already listed. The direct consequence is that Treasury audits cannot route the form to the right county equalization office, which slows the audit trail. A misconception is that city and county are the same; in Michigan, the local assessing unit is the city or township, but the county handles equalization and audits.
Box 6: City, Township, or Village
Box 6 asks for the assessing jurisdiction, not the postal city. Write the full name of the city, township, or village where the parcel is taxed. Examples include City of Ann Arbor, Pittsfield Township, or Village of Dexter.
For example, the Lopez property is taxed by the City of Ann Arbor, so they write City of Ann Arbor. The nuance is that your postal address city is often different from your assessing unit; a home with an Ann Arbor mailing address may actually be in Pittsfield Township for tax purposes.
A common mistake is writing only Ann Arbor when the property is really in a township. The direct consequence is the form going to the wrong assessor, who returns it, and your rescission deadline marches on. A misconception is that any local government can process the rescission; only the assessor for the exact taxing unit on your tax bill can do it.
Box 7: School District
Box 7 asks for the school district that levies operating millage on the property. Write the full district name as printed on the tax bill, such as Ann Arbor Public Schools or Plymouth-Canton Community Schools. Do not abbreviate.
For example, the Lopez property sits in Ann Arbor Public Schools, which they copy from their summer tax bill. The nuance is for parcels in intermediate school district boundaries that levy across multiple K-12 districts; always use the K-12 district shown on your bill.
A common mistake is naming the school the children attend rather than the school district that taxes the property. The direct consequence is a mismatched record that delays the 18-mill non-homestead correction. A misconception is that this field is informational only, but the school district determines the operating millage that returns to the bill once the PRE is removed.
Box 8: Date Property Was No Longer Your Principal Residence
Box 8 is the most important date on Form 2602, because it starts the 90-day rescission clock under MCL 211.7cc(5). Write the date you stopped using the property as your principal residence in MM/DD/YYYY format. This is usually the closing date for sellers, the move-out date for converters, and the date of death for estates.
For example, the Lopezes closed on the sale on March 14, 2026, so they write 03/14/2026 in Box 8. The nuance is for partial rescissions, where you write the date the percentage changed, not the date you originally bought the home.
A common mistake is writing today’s date, the date you signed the form. The direct consequence is that the assessor calculates the rescission from the wrong date, which can wrongly extend or shorten your PRE coverage. A misconception is that the date in Box 8 must be in the past 90 days; it can be older than 90 days, and putting the true date is required even if you are now late and facing a penalty.
Box 9: Percentage of Property Rescinded
Box 9 asks what percentage of the property you are rescinding. Write 100% if the entire property no longer qualifies, or write the partial percentage, such as 40%, if you are converting only part of the home or land. Express the number as a whole percentage with the percent sign.
For example, the Lopezes rescind the entire home, so they write 100%. By contrast, a homeowner who starts renting out a 600-square-foot in-law suite in a 1,500-square-foot home would write 40% because that fraction is no longer the principal residence.
A common mistake is leaving Box 9 blank when the rescission is total. The direct consequence is that the assessor must call you for clarification, which delays processing. A misconception is that partial percentages are calculated by bedroom count; Michigan uses square footage by default, with floor plans available on request.
Box 10: Reason for Rescission
Box 10 asks why the property no longer qualifies. Write a short sentence describing the change, such as Sold to new owner, Converted to rental property, Used as second home, or Owner deceased, property held by estate. Stick to plain language and avoid legal jargon.
For example, the Lopezes write Sold to new owner on 03/14/2026. The nuance is for mixed reasons, such as a death followed by a sale; in those cases, list the earlier event because that is the date that triggers the rescission.
A common mistake is writing only Moved without explaining the new use. The direct consequence is that the assessor cannot tell whether to re-bill at the non-homestead rate immediately or wait for new ownership to claim a different status. A misconception is that the reason changes the tax outcome; it does not, but it does help the assessor route audits and verify the date in Box 8.
Box 11: Owner Signature, Date, and Phone
Box 11 is the certification block, where every owner signs, dates, and writes a daytime phone number. Sign in blue or black ink if filing on paper, and use the same name format you used in Box 1. Date the signature with the day you sign, in MM/DD/YYYY format.
For example, Maria signs as Maria E. Lopez on 04/02/2026 with phone (734) 555-0144, and Carlos signs the second line as Carlos R. Lopez on the same date. The nuance is for owners who are out of state; you can sign and mail separately so long as both signatures land on the same form before submission.
A common mistake is one spouse signing for the other. The direct consequence is that the rescission is invalid, the PRE stays on the roll, and the 90-day window may close before you fix it. A misconception is that a notary is required; Michigan does not require notarization on Form 2602, only the original ink signatures of every owner.
Box 12: Preparer Information (If Applicable)
Box 12 is for a paid preparer, such as a real estate attorney or CPA, who completed the form for you. Write the preparer’s name, firm, address, and phone. Leave it blank if you completed the form yourself.
For example, an attorney named Janet Brown of Brown Law PLLC, 100 N. Main, Ann Arbor, MI 48104, (734) 555-0199 fills in Box 12 when she handles the rescission for an estate. The nuance is that the preparer’s signature does not replace the owner’s signature in Box 11; both are needed when a preparer is used.
A common mistake is writing your real estate agent’s name in Box 12. The direct consequence is confusion in the assessor’s office, since real estate agents are not legal preparers of tax forms and may not have authority to discuss the rescission. A misconception is that listing a preparer shifts liability, but the owner remains responsible for the truth of every box, regardless of who filled it out.
Three Filled-Out Examples Using Real Scenarios
Three Michigan filers use Form 2602 in different ways below, and each table shows what each filer enters in the most important boxes on the Treasury PDF.
Scenario 1: Maria and Carlos Sell Their Ann Arbor Home
Maria and Carlos Lopez sold their long-time home on March 14, 2026, and moved to Naples, Florida. They file Form 2602 with the City of Ann Arbor assessor 19 days after closing.
| Form Section | What Maria and Carlos Enter |
|---|---|
| Box 1 Owner’s Name | Lopez, Maria E. and Lopez, Carlos R. |
| Box 2 Mailing Address | 4521 Palm Way, Naples, FL 34102 |
| Box 3 Property Address | 874 Oak Street, Ann Arbor, MI 48104 |
| Box 4 Parcel Number | 09-09-30-401-017 |
| Box 5 County | WASHTENAW |
| Box 6 Assessing Unit | City of Ann Arbor |
| Box 7 School District | Ann Arbor Public Schools |
| Box 8 Date No Longer PRE | 03/14/2026 |
| Box 9 Percentage Rescinded | 100% |
| Box 10 Reason | Sold to new owner on 03/14/2026 |
| Box 11 Signatures | Maria E. Lopez and Carlos R. Lopez, dated 04/02/2026 |
Scenario 2: Marcus Converts His Detroit Duplex to a Rental
Marcus Hill bought a duplex in 2018, lived in the upstairs unit, and rented the downstairs unit. In June 2026 he moves out and rents the entire home, so 100% of the parcel is no longer his principal residence. He files Form 2602 with the City of Detroit assessor.
| Form Section | What Marcus Enters |
|---|---|
| Box 1 Owner’s Name | Hill, Marcus J. |
| Box 2 Mailing Address | 2200 Riverside Drive, Apt 410, Detroit, MI 48207 |
| Box 3 Property Address | 1842 Linwood Avenue, Detroit, MI 48206 |
| Box 4 Parcel Number | 14-002514.001L |
| Box 5 County | WAYNE |
| Box 6 Assessing Unit | City of Detroit |
| Box 7 School District | Detroit Public Schools Community District |
| Box 8 Date No Longer PRE | 06/30/2026 |
| Box 9 Percentage Rescinded | 100% |
| Box 10 Reason | Owner moved out, entire property now rented |
| Box 11 Signatures | Marcus J. Hill, dated 07/05/2026 |
Scenario 3: Janet Files for Her Late Husband’s Estate
Janet Brown’s husband Robert died on January 12, 2026, and the home in Pittsfield Township passes through his estate. Janet, the surviving spouse, plans to keep the home as her principal residence, so the home keeps a PRE under her name, but Robert’s PRE share must be rescinded under MCL 211.7cc(7) coordination with Form 2368.
| Form Section | What Janet Enters |
|---|---|
| Box 1 Owner’s Name | Brown, Robert A. (deceased) by Brown, Janet L., Personal Representative |
| Box 2 Mailing Address | 3120 Maple Ridge Court, Ann Arbor, MI 48108 |
| Box 3 Property Address | 3120 Maple Ridge Court, Ann Arbor, MI 48108 |
| Box 4 Parcel Number | 12-12-08-200-045 |
| Box 5 County | WASHTENAW |
| Box 6 Assessing Unit | Pittsfield Township |
| Box 7 School District | Ann Arbor Public Schools |
| Box 8 Date No Longer PRE | 01/12/2026 |
| Box 9 Percentage Rescinded | 50% |
| Box 10 Reason | Co-owner deceased; surviving spouse refiling Form 2368 |
| Box 11 Signatures | Janet L. Brown, Personal Representative, dated 02/04/2026 |
How to File the Completed Form 2602
Form 2602 goes to your local assessor, not to the Michigan Department of Treasury. The assessor for the city, township, or village listed in Box 6 is the only office authorized to process the rescission. You can find their address on your tax bill or through Treasury’s local assessor lookup.
Filing by mail. Mail the signed original to the local assessor’s office, using certified mail with return receipt for proof of delivery. There is no filing fee for Form 2602 itself, and there is no payment to send with it. Processing usually takes two to four weeks, after which you receive a corrected assessment record. Keep your certified mail receipt; that green card is your proof-of-filing.
Filing in person. Walk the form into the assessor’s office during regular business hours, hand it to the front desk, and ask for a date-stamped copy. There is no fee. Same-day intake means the rescission is logged immediately, and your date-stamped copy is your proof-of-filing.
Filing by fax or email. Many Michigan assessors accept fax and PDF email of Form 2602, including Detroit’s Office of the Assessor and most townships. Confirm the exact fax number or email on the assessor’s webpage. Treat the fax confirmation page or the email auto-reply as proof-of-filing, but follow up by mail if you do not receive a written acknowledgment within 30 days.
Filing through a county portal. A few counties, such as Kent County, let owners upload PRE forms to a county portal, which routes them to the right township. Where available, the portal sends an automatic confirmation email that serves as proof-of-filing. Always download a copy of the submitted PDF for your records.
What Happens After You File
The local assessor reviews Form 2602, removes the PRE percentage you indicated, and updates the assessment roll. You receive a notice of assessment change, typically a one-page letter, that confirms the rescission date and the new taxable status. If you filed within 90 days of the date in Box 8, no penalty applies, and the change flows into the next summer or winter tax bill.
The county equalization department spot-checks rescissions during its annual PRE audit. The Michigan Department of Treasury can also issue a denial up to four years prior under MCL 211.7cc(8), so keep your filed Form 2602 and proof-of-filing for at least five years. If Treasury issues a denial, you have 35 days to appeal to the Michigan Tax Tribunal under MCL 205.735a.
If you missed the 90-day window, expect a bill for back property taxes at the non-homestead rate, interest at 1.25% per month, and a penalty up to $500. The assessor sends a separate billing letter, and you can pay through the local treasurer the same way you pay regular property taxes. There is no separate Treasury bill in most cases; everything routes through the local jurisdiction.
If your rescission was partial, you receive a split assessment, with one percentage taxed as homestead and the remainder taxed as non-homestead. Watch your next tax bill carefully and call the assessor if the percentages do not match what you wrote in Box 9.
Mistakes to Avoid When Filling Out Form 2602
Each error below has cost real Michigan owners money, time, or both, and most are avoidable with a careful review before mailing.
- Wrong parcel number in Box 4. A single transposed digit posts to the wrong property and stalls the rescission for weeks.
- Listing the property address as the mailing address in Box 2. The new owner gets your mail, and you miss the assessor’s confirmation.
- Only one spouse signing in Box 11. A missing signature voids the form, and the 90-day clock keeps running.
- Writing today’s date in Box 8. The assessor backdates the rescission incorrectly, which can reduce your PRE coverage.
- Leaving Box 9 blank. Without a percentage, the assessor cannot post the rescission and must call to clarify.
- Filing with the county or Treasury instead of the local assessor. The county forwards the form, but you lose days, sometimes weeks.
- Using an outdated PDF from a third-party site. Outdated forms can be missing fields the modern Treasury system expects.
- Skipping certified mail or in-person stamping. Without proof-of-filing, a lost form means you cannot prove you met the 90 days.
- Naming the postal city in Box 6 instead of the assessing township. The wrong office gets the form, and your deadline slips.
- Confusing Form 2602 with Form 2368. Form 2368 claims a PRE, while Form 2602 rescinds one; mixing them up reverses your tax status.
- Forgetting to keep a copy. If Treasury later questions the rescission, you have nothing to show.
- Writing the school the kids attend in Box 7. The wrong district causes a millage mismatch on the corrected bill.
Do’s and Don’ts
The following list keeps your filing on track and reduces the risk of a late-filing penalty.
- Do download Form 2602 fresh from Treasury every time, because revisions appear without notice.
- Do sign with original ink if you mail the form, since copy-machine signatures cause occasional rejections.
- Do file within 90 days of the date in Box 8, because the up-to-$500 penalty under MCL 211.7cc(5) starts the day you go past it.
- Do keep your certified mail receipt and date-stamped copy for five years, because Treasury can audit four years back.
- Do verify the parcel number on your tax bill, since the PIN, not the address, is what the assessor matches.
- Do call the assessor before filing if you are unsure about a partial percentage, because a quick call beats a wrong filing.
- Don’t send Form 2602 to the Michigan Department of Treasury directly; it goes to the local assessor.
- Don’t sign for your spouse, because forged signatures invalidate the rescission and may carry separate civil consequences.
- Don’t file Form 2602 if you sold to your spouse in a transfer where the home stays your principal residence, because no rescission is required.
- Don’t estimate the date in Box 8; pull it from your closing statement, deed, or move-out records.
- Don’t assume the realtor or title company filed it for you, because the owner is responsible for filing under MCL 211.7cc(5).
- Don’t discard your old tax bills; they hold the parcel number and school district you need on the form.
Pros and Cons of Filing on Your Own vs. With Help
Most Michigan owners file Form 2602 themselves because the form is short, but professional help has clear value in some cases.
Pros of filing on your own. – The form takes 10 minutes for a straightforward 100% rescission. – There is no filing fee, so there is no out-of-pocket cost. – You have direct contact with the assessor, who can answer questions for free. – DIY filing avoids preparer fees, which often run $150 to $400 for a simple rescission. – You control the timing and can mail same-day after a closing. – Treasury and most assessors publish line-by-line guidance you can follow.
Cons of filing on your own. – A single PIN error can delay the rescission for weeks. – Estate, trust, and divorce situations have legal nuances most owners miss. – Partial percentages may require floor plans or rental documentation you do not know to prepare. – If you miss the 90 days, you face a penalty you might have avoided with professional review. – Out-of-state owners often forget about Michigan’s specific 90-day rule. – You bear sole responsibility for any later denial under MCL 211.7cc(8).
A useful comparison of the two paths sits in the table below.
| Self-Filing | Filing With a Professional |
|---|---|
| No cost beyond postage | $150–$400 typical preparer fee |
| 10–20 minutes of your time | One short call plus document hand-off |
| You manage the deadline | Preparer tracks the 90 days |
| Limited help with partials | Strong help with partial and estate filings |
| Direct line to the assessor | Lawyer or CPA handles communication |
FAQs
Where do I send Michigan Form 2602?
No Treasury office accepts it directly; you mail or hand-deliver Form 2602 to the local city, township, or village assessor printed on your most recent property tax bill.
Is there a filing fee for Form 2602?
No filing fee applies to Form 2602; the form is free to download, and no payment is sent with it.
How long do I have to file Form 2602?
Yes there is a strict deadline; you must file within 90 days after the date the property stops being your principal residence under MCL 211.7cc(5).
What is the penalty if I file late?
Yes a penalty applies; the assessor can charge up to $5 per day, capped at $500 per parcel, plus back taxes at the non-homestead rate and interest of 1.25% per month.
Do I write the closing date or my move-out date in Box 8?
Yes use the date the property stopped being your principal residence; for sellers, that is usually the closing date, and for converters, that is the move-out date.
Should both spouses sign Box 11 if the deed has both names?
Yes every owner of record must sign Box 11 in original ink, and a missing signature voids the rescission entirely.
What goes in Box 4 if my parcel number has letters?
Yes copy the parcel number exactly as printed on your tax bill, including dashes, leading zeros, and any letters such as the L suffix used in some Detroit PINs.
Can I file Form 2602 by email or fax?
Yes many Michigan assessors accept email and fax submissions; check the assessor’s webpage for the exact email address or fax number, and keep the confirmation as proof-of-filing.
Do I need to notarize Form 2602?
No notarization is not required; only the original ink signatures of every owner of record are needed.
What if I rescind only part of the property?
Yes partial rescissions are allowed; write the percentage of square footage that no longer qualifies in Box 9 and explain the change in Box 10.
Does Form 2602 also remove the PRE for school operating tax purposes?
Yes rescinding the PRE restores the full 18-mill school operating tax going forward, because the PRE exempts an owner-occupied home from those mills under MCL 380.1211.
Can Treasury deny my exemption years later even after I rescind?
Yes the Michigan Department of Treasury can audit and deny a PRE up to four years prior under MCL 211.7cc(8), so keep your Form 2602 and proof-of-filing for at least five years.
Do I file Form 2602 if my spouse died but I still live in the home?
Yes in joint-ownership situations a rescission of the deceased spouse’s share is often required, and the surviving spouse refiles Form 2368 for the home.
What is the difference between Form 2602 and Form 2368?
No they are not the same; Form 2368 claims the Principal Residence Exemption, while Form 2602 rescinds it when the home no longer qualifies.
Related reading
- How to Fill Out Michigan Form 2368 (w/Examples) + FAQs
- How to Fill Out Michigan Form 5076 (w/Examples) + FAQs
- How to Fill Out Michigan Form MI-1040CR (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 Tax Tribunal Petition – Small Claims + FAQs
- How to Fill Out Michigan Form PC 570 (w/Examples) + FAQs