East Grand Rapids, MI · Kent County
Conditional Rescission of Principal Residence Exemption (PRE)
Property owners use this form to request a conditional rescission of a Principal Residence Exemption on a former home after establishing a new principal residence.
What this form is
This form lets an owner who has established a new principal residence seek to keep a PRE on previously exempt property while receiving a PRE on the current home, if the stated conditions are met. The previous property must not be occupied, must be for sale, must not be leased, and must not be used for business or commercial purposes. The form asks for property and owner details, current residence information, and owner certification.
Who needs it
An owner who has established a new principal residence and seeks to retain a PRE on a previously exempt property may use this form.
How to submit it
Submit the form to the assessor annually on or before December 31. If the property is for sale, include an MLS listing or other proof that it is currently for sale.
About notarization
This document is signed and dated without a notary; attach an MLS listing or other proof of sale when applicable, and the form does not say that proof must be notarized.
How to submit this form
- 1
Download The Form
Download the Conditional Rescission of Principal Residence Exemption form.
- 2
Complete The Form
Provide the requested property, owner, current residence, and certification information.
- 3
Gather Sale Proof
If the property is for sale, include an MLS listing or other proof that it is currently for sale.
- 4
Submit To The Assessor
Submit the form to the assessor annually on or before December 31.
Frequently asked questions
- What is the Conditional Rescission of Principal Residence Exemption form for?
- It lets an owner who has established a new principal residence request to retain a PRE on previously exempt property while receiving a PRE on the current home, if conditions are met.
- What information does the form ask for?
- It asks for property and owner information, details about the current principal residence, and the owner's certification. It also asks about occupancy, sale, leasing, and business use.
- Do I need a notary for the Conditional Rescission of Principal Residence Exemption form?
- No. The form is signed and dated without a notary. If the property is for sale, attach an MLS listing or other proof of sale; the form does not say that proof must be notarized.
- How do I submit the Conditional Rescission form?
- Submit it to the assessor annually on or before December 31. If the property is for sale, include an MLS listing or other proof that it is currently for sale.