Special Assessment Deferral Program





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



The benefit defers special assessments. The minimum deferral, exclusive of interest, is $300.

How is Benefit Disbursed


Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria




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. In 2007, the eligible individual cannot have an income that exceeds $20,308.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

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



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.


Mich. Comp. Laws § 211.761 ~ 211.770 (in effect for 2007)
Michigan Tax Payer's Guide (2008), Michigan Legislature, p. 7 [http://www.legislature.mi.gov/documents/Publications/TaxpayersGuide.pdf Accessed on 04/20/2010] View Archived Source

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