Mich. Admin. Code R. 206.30
Homestead property tax credit; part-year resident.
(By authority conferred on the department of treasury by sections 3 and 13 of 1941 PA 122, sections 9 and 83 of 1965 PA 380, and sections 471 and 520 of 1967 PA 281, MCL 205.3, 205.13, 16.109, 16.183, 206.471 and 206.520.)Customer Service Bureau
A person who moved into or out of the state during the tax year and was a resident for at least 6 months may compute a property tax credit on his or her Michigan household income. For purposes of computing the credit, the taxes on the Michigan home bought or sold shall be reduced to the ratio of days occupied to total days in the tax year.
- (a) Example 1. Mr. Jones came to Michigan on May 1, purchased a home, and moved into it with his family on June 1. The taxes on the home for the full year were $720.00. Mr. Jones received the following income: Figure for 206.30
History: 1979 AC.