Michigan Form 5107 is the State Tax Commission affidavit disabled veterans and their unremarried surviving spouses use to exempt a homestead from property taxes. To file it, complete the one-page affidavit, attach the U.S. Department of Veterans Affairs letter that matches the eligibility category you’re claiming, and submit both to the assessor in the city or township where the home is located. The assessor takes it to the local Board of Review, which grants or denies the exemption. Since Public Act 150 of 2023 took effect on January 1, 2025, an approved exemption stays in place without annual reapplication.1Michigan Legislature. Michigan Compiled Laws 211.7b – Exemption of Real Property Used and Owned as Homestead by Disabled Veteran or Surviving Spouse
Who Can File Form 5107
Two groups qualify under MCL 211.7b: disabled veterans, and the unremarried surviving spouses of disabled veterans who were eligible immediately before death. A surviving spouse’s exemption follows them to any Michigan homestead, including one purchased after the veteran’s death, and lasts until remarriage.1Michigan Legislature. Michigan Compiled Laws 211.7b – Exemption of Real Property Used and Owned as Homestead by Disabled Veteran or Surviving Spouse
To qualify as a disabled veteran, you must be a Michigan resident, have been discharged from the U.S. Armed Forces (including reserve components) under honorable conditions, and meet one of three VA criteria:
- The VA has determined you are permanently and totally disabled from service and entitled to benefits at the 100% rate.
- You hold a VA certificate showing you received pecuniary assistance for specially adapted housing due to a service-connected disability.
- The VA has rated you as individually unemployable.
You must own the home and use it as your homestead. A veteran can hold title alone or jointly with a spouse. A surviving spouse must hold title solely in their own name.1Michigan Legislature. Michigan Compiled Laws 211.7b – Exemption of Real Property Used and Owned as Homestead by Disabled Veteran or Surviving Spouse
What to Gather Before You Fill It Out
The form is short. The paperwork behind it matters more than the form itself.
Get the VA letter that matches the exact category you plan to check. For the 100% permanent and total disability or individual unemployability categories, you need a current VA letter stating that rating. For specially adapted housing, you need the VA certificate for that assistance.2Cheboygan County. State Tax Commission Affidavit for Disabled Veterans Exemption If you have a VA.gov account, you can download your VA Benefit Summary Letter directly.3Veterans Affairs. Download VA Benefit Letters A letter that’s outdated or doesn’t clearly match the box you’re checking is the most common reason applications get sent back.
You’ll also need your parcel identification number, which appears on your property tax bill or your county’s online property records, and the date you acquired the home. If you bought the home mid-year, pull your closing documents too; you’ll want them attached for proration purposes.
How to Complete Form 5107
The current version, Form 5107 (Rev. 03-26), is on the Michigan Department of Treasury’s State Tax Commission forms page, and your assessor’s office keeps paper copies.4Michigan Department of Treasury. Disabled Veterans Exemption Information The form has six areas to complete.
Owner information. Name, phone number, and mailing address of the person claiming the exemption (the veteran or the surviving spouse).
Legal designee information. Complete this only if someone else is filing on the veteran’s behalf. Otherwise leave it blank.
Homestead property information. Local unit name with the correct box checked for township, city, or village; county; local school district; parcel identification number; date you acquired the property; and the homestead address.2Cheboygan County. State Tax Commission Affidavit for Disabled Veterans Exemption
Acknowledgement checkboxes. Check the boxes that apply: veteran or surviving spouse, Michigan resident, owner and occupant of the homestead. These are sworn statements. Read each one.
Affirmation of eligibility. Check exactly one of the three categories: 100% permanent and total, specially adapted housing, or individually unemployable. Each box tells you which VA document to attach.
Certification. Print your name, sign, and date. A legal designee signs here instead and adds their title. The form is an affidavit under penalty of perjury, so every entry needs to be accurate.
Where and When to File
File the completed affidavit and VA documentation with the assessor for the city or township where the property sits. In person or by mail both work. The assessor then presents it to the local Board of Review.
Boards of Review meet three times a year. The 2026 start dates are:
- March Board of Review: March 3, 2026
- July Board of Review: July 21, 2026
- December Board of Review: December 15, 2026
Local units can adopt alternate start dates for the July and December sessions, so call your assessor to confirm.5Michigan Department of Treasury. Bulletin 16 of 2025 – 2026 Boards of Review
The March Board of Review is the main session for new exemption applications. The December Board of Review is your last chance to get the exemption applied to the current tax year; miss it and the exemption starts the following year. The July and December boards can also correct qualified errors for the current year and one prior year, including a processing error on a timely affidavit or a delay in receiving the VA disability determination.5Michigan Department of Treasury. Bulletin 16 of 2025 – 2026 Boards of Review
Once granted, the exemption removes the property from the tax roll and cancels both summer and winter bills for that year. If you already paid taxes for a period the exemption covers, you get a refund.6Michigan State Tax Commission. MCL 211.7b Disabled Veterans Exemption FAQ
If You Bought the Home Mid-Year
For a home purchased partway through the tax year, the exemption is prorated. The preferred method uses the property tax proration from your closing documents; if you attach them to your application, the local treasurer uses that split.1Michigan Legislature. Michigan Compiled Laws 211.7b – Exemption of Real Property Used and Owned as Homestead by Disabled Veteran or Surviving Spouse Without closing documents, the treasurer divides the year’s total property taxes by 365 and multiplies by the days you owned and occupied the home. Either way, there’s no refund for taxes levied the year before you bought the home. Attach the closing documents to remove any doubt about the calculation.
What Happens After the Board Approves It
Public Act 150 of 2023 amended MCL 211.7b so that for taxes levied on or after January 1, 2025, an approved exemption stays in effect without reapplication. You do not need to file a new Form 5107 every year for the same home.1Michigan Legislature. Michigan Compiled Laws 211.7b – Exemption of Real Property Used and Owned as Homestead by Disabled Veteran or Surviving Spouse
The exemption runs until one of two things happens: you voluntarily rescind it (typically because you sold the home or moved), or the local assessor denies it under MCL 211.7c. If you move to a different homestead in Michigan, file a new Form 5107 for the new property.
If your mortgage has an escrow account, contact your servicer once the exemption is approved. Escrow payments include an estimate of property taxes, and that estimate needs to come down. Some servicers adjust escrow right away on proof of the exemption; others wait for the next annual escrow analysis. Notifying them early keeps you from overpaying into escrow for months.
If the Board of Review Denies the Application
A denial by the Board of Review can be appealed to the Michigan Tax Tribunal, and the Board of Review hearing is a mandatory step before the Tribunal will hear the case.7Michigan Tax Tribunal. Michigan Tax Tribunal
Disabled veteran exemption appeals go to the Tribunal’s Small Claims Division. You start the appeal by e-filing through the Tribunal’s online portal or by mailing a printed petition. E-filing is faster; you can register, submit the petition, and upload documents in one place.8Michigan Tax Tribunal. Small Claims – Michigan Tax Tribunal
The filing deadline for residential property is July 31 of the tax year in dispute. Miss it and you lose the appeal right for that year, so if the March Board denies your application, put the July 31 date on your calendar immediately.
Penalties for a False Affidavit
Because Form 5107 is sworn, filing a false or fraudulent affidavit, or helping someone else wrongfully obtain the exemption, is a misdemeanor. It carries up to one year in jail, a fine of up to $5,000, up to 1,500 hours of community service, or a combination of those penalties.9Michigan Legislature. Michigan Compiled Laws 211.120 – The General Property Tax Act
Knowingly swearing to a false affidavit with intent to defraud the state or a local government is treated as perjury with the same penalties. A separate, lesser charge applies to other knowing violations of the property tax act committed with fraudulent intent: a fine of up to $1,000, up to 500 hours of community service, or both. The state attorney general or a county prosecuting attorney can bring the charges.9Michigan Legislature. Michigan Compiled Laws 211.120 – The General Property Tax Act