Form 4813 - Assessor'S Affidavit To Waive Principal Residence Exemption (Pre) Denial Interest Page 3
Download a blank fillable Form 4813 - Assessor'S Affidavit To Waive Principal Residence Exemption (Pre) Denial Interest in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 4813 - Assessor'S Affidavit To Waive Principal Residence Exemption (Pre) Denial Interest with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
34813, Page 3
Instructions for Form 4813
Assessor’s Affidavit to Waive Principal Residence Exemption (PRE) Denial Interest
This Affidavit enables an assessor to request the waiver of interest on tax set forth in a corrected or supplemental tax bill on behalf of a
property owner for the current tax year and the immediately preceding three tax years. The assessor for the local unit of government where
the property is located is responsible for completing this Affidavit and submitting it to the Department of Treasury (Treasury) along with
supporting documentation.
Upon reviewing the completed Affidavit and supporting documentation to determine whether the interest should be waived, Treasury
will send a written determination to the assessor, property owner and county treasurer where the property is located. Only errors detailed
in Subsection 8 of Michigan Compiled Law 211.7cc will be considered. Treasury is the only entity with authorization to waive interest.
A Board of Review, local unit officials, county officials, Michigan Tax Tribunal, and any other person or entity do not have the statutory
authority to waive interest on a corrected or supplemental tax bill resulting from a PRE denial.
PART 1: PROPERTY INFORMATION
The information in Part 1 is required for Treasury to process the waiver request. Use a separate Affidavit for each property tax identification
number. It is important to provide the property owner’s mailing address to ensure Treasury’s determination is received by the property
owner. A detailed letter from the property owner requesting a waiver of interest must be submitted with this Affidavit.
PART 2: PRE DENIAL AND INTEREST INFORMATION
A copy of the PRE denial notice that resulted in the corrected or supplemental tax bill(s) must be submitted with this Affidavit. In addition,
a copy of the relevant corrected or supplemental tax bill(s) also must be submitted. Include a breakdown, by year, of the tax bill(s) under
review and the total amount of interest to be considered by Treasury. Part 2 must be completed, and the required attachments included, in
order for Treasury to consider a waiver.
PART 3: ERROR INFORMATION
A. If the corrected or supplemental tax bill(s) was a result of a classification error, the error must be thoroughly detailed in this section.
Copies of tax bills, assessment notice(s) and other supporting documents for the relevant years showing the error must be submitted
with this Affidavit.
B. If the corrected or supplemental tax bill(s) was a result of an assessor’s failure to rescind the exemption after the owner requested in
writing that the exemption be rescinded, the error must be thoroughly detailed in this section. Copies of an appropriately date-stamped
Request to Rescind Homeowner’s Principal Residence Exemption, Form 2602, or other similar request to rescind the exemption must
be submitted with this Affidavit.
C. If the corrected or supplemental tax bill(s) was a result of some other error, the error must be thoroughly detailed in this section. Any
supporting documents must be submitted with this Affidavit.
PART 4: ASSESSOR INFORMATION
Provide the name of the assessor who is responsible for the error detailed in Part 3 if the assessor is not the assessor certifying this Affidavit
in Part 5. Include the certification level, certificate number, local unit and the dates the assessor was employed or contracted by the local
unit.
PART 5: CERTIFICATION
The assessor of the local unit of government where the property is located must certify that the information provided in the Affidavit and the
attached documents is true and correct to the best of his or her knowledge. Treasury will not consider a request to waive interest without this
certification. The assessor’s certification level and certificate number assigned by the State Tax Commission must be provided. A mailing
address and e-mail address is necessary for future communications.
PART 6: NOTARIzATION
The Affidavit must be notarized by a Notary Public for the State of Michigan.
The completed Affidavit and supporting documents must be mailed to the address at the bottom of the Affidavit. Failure to thoroughly
complete the Affidavit or to provide adequate supporting documentation will result in the denial of the waiver request. Treasury reserves
the right to deny any request for a waiver of interest on any tax set forth in a corrected or supplemental tax bill. There is no appeal right
afforded an assessor or property owner following a denial by Treasury of a waiver of interest request.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 4813 - Assessor's Affidavit To Waive Principal Residence Exemption (pre) Denial Interest
Financial
Form 4816 - Request To Bill Seller Following A Principal Residence Exemption (pre) Denial - Michigan Department Of Treasury
Financial
Related Categories
Parent category: Financial