Special Assessment Deferral Program

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State

Michigan

Year

2017

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Deferral

Benefit

The benefit defers special assessments. The minimum deferral, exclusive of interest, is $300. Income in 2016 could not exceed $22,949. The limit on household income for special assessment deferments is adjusted annually according to the annual average percentage increase or decrease in the Detroit Consumer Price Index.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Other Criteria

Description of Eligibility Criteria

Individual must be 65 years or older or who is a totally or permanently disabled, a citizen of the United States, a resident of Michigan for 5 or more years, and the sole owner of the homestead for 5 or more years. Income in 2016 could not exceed $22,949 for 2017 deferral.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The Department of the Treasury shall transmit to the collecting officer the sum of money required to indemnify the local special assessment district for a revenue loss resulting from the deferment of the special assessment.

Record ID

MI105_RR17

Footnotes

At the time of payment, a lien will be recorded against the property in favor of the State of Michigan. The lien will be subject to interest at one-half of 1% (.05) per month or fraction of a month (6% per year), when repaid to the State. The lien will be removed when the deferment, plus interest, is repaid by the taxpayer or the taxpayer's estate.

Sources

Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2017)
Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (March 2017)

[http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 06/29/2018]
View Archived Source

Department of Treasury, Senior Citizen or Totally and Permanently Disabled Person's Affidavit Requesting Special Assessment Deferment, (2018)
[https://www.michigan.gov/documents/taxes/2748_DSA_Affidavit__Instructions_2017_555865_7.pdf accessed 06/29/2018]
View Archived Source

Michigan Legislature, Michigan Taxpayer's Guide (2017, see page 4)
[http://www.legislature.mi.gov/publications/TaxpayerGuide-2017.pdf Accessed on 06/29/2018]
View Archived Source
Michigan Department of Treasury, Frequently Asked Questions (FAQs) About Deferred Special Assessments (March 2017)

[http://www.michigan.gov/documents/treasury/DeferredSpecialAssessments_189257_7.pdf Accessed on 06/29/2018]
View Archived Source

To reference this webpage/table, please use the following citation:

Significant Features of the Property Tax. https://www.lincolninst.edu/pt-br/residential-tax-relief/special-assessment-deferral-program-michigan-2017 Lincoln Institute of Land Policy and George Washington Institute of Public Policy. (Special Assessment Deferral Program; accessed: 04/19/2024 11:41:56 AM)

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