Empty Houses - General Property Tax Act

MCL 211.7u General Property Tax Act

Principal residence of persons in poverty; exemption from taxation
The residence of persons who meet federal poverty guidelines may be exempt in part or in whole from taxation. The owner must be a resident of the property and file a claim provided by the local assessing unit. A municipality’s Board of Review can grant or deny an exemption by following the policy and guidelines of the local assessing unit.

MCL 211.78h General Property Tax Act

The foreclosing governmental unit may withhold the following property from the petition for foreclosure:

a) Property of minor heirs or persons who are incompetent, without means of support, or unable to manage their affairs due to age or infirmity, until a guardian is appointed to protect that person’s rights and interests.

b) Property of a person undergoing substantial financial hardship, as determined by a written policy adopted by the foreclosing governmental unit and made available to the public.

MCL 211.27 General Property Tax Act

The assessor shall not consider the increase in true cash value that is a result of expenditures for normal repairs, replacement, and maintenance in determining the true cash value of property for assessment purposes until the property is sold. This subsection applies only to residential property.
The following repairs are considered normal maintenance if they are not part of a structural addition or completion:

a) Outside painting.
b) Repairing or replacing siding, roof, porches, steps, sidewalks, or drives.
c) Repainting, repairing, or replacing existing masonry.
d) Replacing awnings.
e) Adding or replacing gutters and downspouts.
f) Replacing storm windows or doors.
g) Insulating or weatherstripping.
h) Complete rewiring.
i) Replacing plumbing and light fixtures.
j) Replacing a furnace with a new furnace of the same type or replacing an oil or gas burner.
k) Repairing plaster, inside painting, or other redecorating.
l) New ceiling, wall, or floor surfacing.
m) Removing partitions to enlarge rooms.
n) Replacing an automatic hot water heater.
o) Replacing dated interior woodwork.

The increase in value attributable to the items included in subdivisions (a) to (o) that is known to the assessor and excluded from true cash value shall be indicated on the assessment roll.

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