Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 206.30 — Homestead property tax credit; part-year resident
Rule 30. A person who moved into or out of the state during the tax year and was a
resident for at least 6 months may compute a property tax credit on his or her Michigan
household income. For purposes of computing the credit, the taxes on the Michigan
home bought or sold shall be reduced to th e ratio of days occupied to total days in the
tax year.
(a) Example 1. Mr. Jones came to Michigan on May 1, purchased a home, and
moved into it with his family on June 1. The taxes on the home for the full year were
$720.00. Mr. Jones received the following income:
Figure for 206.30
Source: official text