Memphis, MI · Macomb County
Conditional Rescission of Principal Residence Exemption (PRE)
Property owners use this form to ask the local assessor to retain a Principal Residence Exemption on a former home after establishing a new principal residence.
At a glance
- Issued by
- City of Memphis · Memphis, Macomb County, Michigan
- Notarization
- Not required: file this form without a notary.
- Official source
- cityofmemphismi.gov
- Blank form
- Download the PDF
- Catalogued
- Machine-readable
- JSON record · about the forms index
What this form is
This form lets an owner request or annually verify a conditional rescission of the Principal Residence Exemption on a former home while claiming a PRE on a current Michigan residence. The former property must be unoccupied, for sale, not leased, and not used for business or commercial purposes. The form asks for property, owner, and current-residence details, and requires a current tax bill and PRE Affidavit for the current residence.
Who needs it
An owner who has established a new principal residence and seeks to retain a PRE on a qualifying, previously exempted property needs this form.
How to submit it
Mail Parts 1 through 4 and the necessary documentation to the assessor for the city or township where the property is located. The assessor’s address may be on the most recent tax bill or assessment notice.
About notarization
This document is signed without a notary; the owner certifies under penalty of perjury, signs and dates the form, and the assessor provides a separate certification.
How to submit this form
- 1
Download the Form
Download the Conditional Rescission of Principal Residence Exemption form.
- 2
Complete Parts 1 Through 4
Select the request or verification type and provide the requested property, owner, and current-residence information.
- 3
Gather the Attachments
Include a current tax bill and PRE Affidavit (Form 2368) for the current principal residence.
- 4
Mail It to the Assessor
Mail Parts 1 through 4 and the necessary documentation to the assessor where the property is located.
Frequently asked questions
- What does the Conditional Rescission of Principal Residence Exemption form do?
- It lets an owner request or verify a conditional rescission so a PRE may be retained on a qualifying former home while the owner claims a PRE on a current residence.
- Do I need a notary for the Conditional Rescission of Principal Residence Exemption form?
- No. The owner signs and dates a certification under penalty of perjury; the assessor completes a separate certification.
- How do I submit the Conditional Rescission of Principal Residence Exemption form?
- Mail Parts 1 through 4 and the necessary documentation to the assessor where the property is located. The assessor’s address may appear on your latest tax bill or assessment notice.
- What attachments does the form require?
- Attach a current tax bill and the PRE Affidavit (Form 2368) for the current principal residence.