Form 4660 "Principal Residence Exemption (Pre) Active Duty Military Affidavit" - Michigan

What Is Form 4660?

This is a legal form that was released by the Michigan Department of Treasury - a government authority operating within Michigan. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2018;
  • The latest edition provided by the Michigan Department of Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 4660 by clicking the link below or browse more documents and templates provided by the Michigan Department of Treasury.

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Download Form 4660 "Principal Residence Exemption (Pre) Active Duty Military Affidavit" - Michigan

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Michigan Department of Treasury
ASSESSOR’S DATE STAMP
4660 (Rev. 01-18)
Principal Residence Exemption (PRE) Active Duty Military Affidavit
Issued under authority of Public Act 206 of 1893.
Read the instructions before completing the form. Mail the completed form and necessary documentation to the assessor for the city or
township in which the property is located on or before May 1 of the first year the exemption is being claimed. Use a separate form for each
property tax identification number. Do not send the form directly to the Michigan Department of Treasury. For more information regarding
the PRE, please review the PRE guidelines at www.michigan.gov/pre.
Type or print in blue or black ink.
PART 1: PROPERTY INFORMATION
1. Property Tax Identification Number
2. Name of Local Unit (Check Township or City) 3. County
Township
City
4. Street Address of Property (Provide a Complete Address)
5. Beginning Tax Year (yyyy)
6. Name of Owner (First, Middle, Last)
7. Owner’s Last Four Digits of Social Security Number
8. Owner’s Daytime Telephone Number
XXX-XX-
9. Name of Co-Owner (First, Middle, Last)
10. Co-Owner’s Last Four Digits of Social Security Number
11. Co-Owner’s Daytime Telephone Number
XXX-XX-
PART 2: REQUIREMENTS
(Attach a copy of your Active Duty Orders)
12. When was the owner(s) of the property called for active duty? (mm/dd/yyyy)
13. Upon completion of active duty, will this property be your principal residence?
Yes
No
14. Does anyone currently occupy/live in the home located on the property?
15. Is the property currently rented or leased?
Yes
No
Yes
No
16. Is the property used for any business or commercial purpose?
17. Is the rentor / lessor using the property as a residence?
Yes
No
Yes
No
PART 3: OWNER CERTIFICATION
Certification: I (we) certify under penalty of perjury the information provided on this document is true and correct to the best of my (our) knowledge.
18. Owner’s Signature
19. Date
20. Co-Owner’s Signature
21. Date
22. Owner’s Current Mailing Address
City
State
ZIP Code
PART 4: ASSESSOR’S CERTIFICATION — FOR LOCAL GOVERNMENT USE ONLY
Did the assessor approve or deny the PRE Active Military Affidavit?
What is the effective date of the
Approved
Denied (Attach a copy of the Local Unit Denial (Form 2742).)
Military Affidavit? (yyyy)
Certification: I certify that, to the best of my knowledge, the information contained in this form is complete and accurate.
Assessor’s Signature
Date Certified by Assessor (mm/dd/yyyy)
Reset Form
Michigan Department of Treasury
ASSESSOR’S DATE STAMP
4660 (Rev. 01-18)
Principal Residence Exemption (PRE) Active Duty Military Affidavit
Issued under authority of Public Act 206 of 1893.
Read the instructions before completing the form. Mail the completed form and necessary documentation to the assessor for the city or
township in which the property is located on or before May 1 of the first year the exemption is being claimed. Use a separate form for each
property tax identification number. Do not send the form directly to the Michigan Department of Treasury. For more information regarding
the PRE, please review the PRE guidelines at www.michigan.gov/pre.
Type or print in blue or black ink.
PART 1: PROPERTY INFORMATION
1. Property Tax Identification Number
2. Name of Local Unit (Check Township or City) 3. County
Township
City
4. Street Address of Property (Provide a Complete Address)
5. Beginning Tax Year (yyyy)
6. Name of Owner (First, Middle, Last)
7. Owner’s Last Four Digits of Social Security Number
8. Owner’s Daytime Telephone Number
XXX-XX-
9. Name of Co-Owner (First, Middle, Last)
10. Co-Owner’s Last Four Digits of Social Security Number
11. Co-Owner’s Daytime Telephone Number
XXX-XX-
PART 2: REQUIREMENTS
(Attach a copy of your Active Duty Orders)
12. When was the owner(s) of the property called for active duty? (mm/dd/yyyy)
13. Upon completion of active duty, will this property be your principal residence?
Yes
No
14. Does anyone currently occupy/live in the home located on the property?
15. Is the property currently rented or leased?
Yes
No
Yes
No
16. Is the property used for any business or commercial purpose?
17. Is the rentor / lessor using the property as a residence?
Yes
No
Yes
No
PART 3: OWNER CERTIFICATION
Certification: I (we) certify under penalty of perjury the information provided on this document is true and correct to the best of my (our) knowledge.
18. Owner’s Signature
19. Date
20. Co-Owner’s Signature
21. Date
22. Owner’s Current Mailing Address
City
State
ZIP Code
PART 4: ASSESSOR’S CERTIFICATION — FOR LOCAL GOVERNMENT USE ONLY
Did the assessor approve or deny the PRE Active Military Affidavit?
What is the effective date of the
Approved
Denied (Attach a copy of the Local Unit Denial (Form 2742).)
Military Affidavit? (yyyy)
Certification: I certify that, to the best of my knowledge, the information contained in this form is complete and accurate.
Assessor’s Signature
Date Certified by Assessor (mm/dd/yyyy)
Instructions for Form 4660
4660, Page 2
Principal Residence Exemption (PRE) Active Duty Military Affidavit
This form enables a person with an established Principal Residence Exemption (PRE) to retain that PRE while on active duty in the
United States armed forces if the principal residence is rented or leased. Property that currently qualifies as a principal residence
continues to qualify for three years after any portion of the dwelling or unit included in, or constituting the principal residence,
is rented or leased to another person and is used as a residence. All of the following conditions listed in MCL 211.7dd(c) must be
satisfied:
• The owner of the dwelling or unit is absent while on active duty in the armed forces of the United States.
• The dwelling or unit would otherwise qualify as the owner’s principal residence.
• The owner files Form 4660 with the assessor of the local tax collection unit on or before May 1 attesting that he/she intends
to occupy the dwelling or unit as a principal residence upon completion of active duty in the United States armed forces.
PART 1: PROPERTY INFORMATION
The following information must be provided to the assessor to process your affidavit:
Line 1: Property is identified with a property tax identification number. This number can be found on your tax bill and on your
property tax assessment notice. Enter this number in the space indicated. If you cannot find this number, call your township or city
assessor. Your property number is essential. Without it, your township or city cannot accurately adjust your property taxes.
Line 2: Enter the name of the township or city in which the property is located and check the appropriate box for city or township. If
you live in a village, list the township in which the property located.
Line 4: Enter the complete property address of the exemption you are retaining.
Line 5: Enter the first tax year in which this Affidavit will become effective.
Lines 6 and 9: Enter the owner and co-owner’s complete name. Do not include information for a co-owner who did not occupy the
property.
Lines 7 and 10: Enter the last four digits of the Social Security Number(s) (SSN) of the legal owner(s). The request for the Social
Security Number is authorized under section 42 USC 405(c)(2)(C)(i). It is used by the Department of Treasury to verify tax
exemption claims and to deter fraudulent filings. Any use of the number by closing agents or local units of government is illegal and
subject to penalty.
Lines 8 and 11: Enter the daytime phone number of the owner(s). This number is important because the assessor may need to
contact the owner(s) to verify information in order to process this Affidavit.
PART 2: REQUIREMENTS
The questions listed in Part 2 are very important in determining eligibility for the retention of the exemption. These questions must
be answered truthfully and to the best of the owners’ knowledge. Failure to answer these questions may result in processing delays
of this Affidavit and/or result in a subsequent denial of the exemption. A copy of the Active Duty Orders must be submitted with this
Affidavit.
PART 3: OWNER CERTIFICATION
The form must be signed and dated by the owners listed in Part 1. Provide the owner’s current and complete mailing address.
PART 4: ASSESSOR’S CERTIFICATION — FOR LOCAL GOVERNMENT USE ONLY
This form is not valid unless certified by the assessor. The assessor must verify the Military Affidavit complies with the law, and
approve or deny the Military Affidavit. The assessor must also provide the year this affidavit will take place.
INTEREST AND PENALTY
If it is determined that the claimed property was not the owner’s principal residence, or that the requirements are not met, the
owner(s) may be subject to additional tax plus penalty and interest as determined under the General Property Tax Act.
If you have any questions, visit Treasury’s Web site at www.michigan.gov/PRE or call 517-373-1950.
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