Moving out of Michigan: license, registration, deadlines

The duties below bind a person leaving Michigan. Each carries its source and a visible verification date; expand any citation for the exact quoted text. Verified Sep 2026. All but 1 of the 8 quoted sources on this page were found on saved copies of their pages dated Sep 23, 2026 or later; the other one rests on a researcher's reading of the page.

PRE rescission

binds: homestead claimant · verified Sep 2026 · quotes found on saved pages, Sep 23, 2026 or later

exempted property no longer being used as the owner's principal residence

Who this covers, exactly

An owner claiming the principal residence exemption whose exempted property stops being their principal residence -- for a relocator, on moving out. A conditional retention of the exemption for up to three years is available on the former principal residence if it is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose, claimed by filing a conditional rescission form with the local tax collecting unit; it is not encoded as a separate pathway.

Where this applies

The local tax collecting unit (city or township treasurer) where the property lies; the rescission form is Treasury-prescribed (Form 2602) but filed locally.

File the Treasury-prescribed rescission form (Form 2602) with the local tax collecting unit.

If missed

Failure to rescind within 90 days: $5.00 per day per separate failure from day 91, capped at $200.00, collectible under 1941 PA 122 and waivable by the department of treasury.

$5 per day, per separate failure, from day 91, capped at $200 per failure $5.00 per day for each separate failure beginning after the 90 days have elapsed, up to a maximum of $200.00, collected under 1941 PA 122 into the state school aid fund. MCL 211.7cc(5)

Does this apply to you? Conditions and carve-outs
Arises only after the 90-day rescission window has elapsed without a filed rescission form; waivable by the department of treasury.
Exceptions on record

MCL 211.7cc(5) -- the conditional retention

If an owner is eligible for and claims an exemption for that owner's current principal residence, that owner may retain an exemption for not more than 3 tax years on property previously exempt as his or her principal residence if that property is not occupied, is for sale, is not leased, and is not used for any business or commercial purpose ... by filing a conditional rescission form prescribed by the department of treasury with the local tax collecting unit

Michigan Treasury, conditional rescission of the principal residence exemption

retain a principal residence exemption on the owner's previous exempt property for up to three years if the previous exempt property is for sale, is not occupied, is not leased, and is not used for any business or commercial purposes

Statute MCL 211.7cc(5) -- rescission of the principal residence exemption verified Aug 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7cc

not more than 90 days after exempted property is no longer used as a principal residence by the owner claiming an exemption, that owner shall rescind the claim of exemption by filing with the local tax collecting unit a rescission form prescribed by the department of treasury.
Statute MCL 211.7cc(5) -- the per-day penalty verified Aug 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7cc

An owner who fails to file a rescission as required by this subsection is subject to a penalty of $5.00 per day for each separate failure beginning after the 90 days have elapsed, up to a maximum of $200.00. ... This penalty may be waived by the department of treasury.

Driver license address

binds: licensed driver · verified Aug 2026 · quotes found on saved pages, Oct 4, 2026 or later

change of residence before expiration of a Michigan operator or chauffeur licence

Who this covers, exactly

An operator or chauffeur who changes residence before the licence expires. IMMEDIATE notice to the secretary of state, by any of the prescribed channels -- branch office, mail, telephone, electronic, or a voter-registration application.

Notification in a manner prescribed by the secretary of state.

note

Not stated in s. 257.315(1) itself.

Statute MCL 257.315(1) -- operator/chauffeur change of residence verified Aug 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-315

An operator or chauffeur who changes his or her residence before the expiration of a license granted under this chapter shall immediately notify the secretary of state of his or her new residence address.

Registration address

binds: vehicle owner · verified Aug 2026 · quotes found on saved pages, Oct 4, 2026 or later

moving from the address named in the vehicle registration or title application

Who this covers, exactly

A person who, after applying for or obtaining registration of a vehicle OR a certificate of title, moves from the address of record. One duty covering BOTH the registration and the title record -- Michigan merges what Virginia keeps as one section covering two records and other states split entirely. Ten days, in writing, old and new addresses.

Written notice to the secretary of state of the old and new addresses.

If missed

A person who violates this section is responsible for a civil infraction.

A civil infraction. MCL 257.228(2)

Statute MCL 257.228(1) -- registrant/title-holder change of address verified Aug 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-228

If a person, after making application for or obtaining the registration of a vehicle or a certificate of title, moves from the address named in the application as shown upon a registration certificate or certificate of title, the person within 10 days after moving shall notify the secretary of state in writing of the old and new addresses.
Statute MCL 257.228(2) -- civil infraction verified Aug 2026

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-228

A person who violates this section is responsible for a civil infraction.

Part-year tax

binds: departing resident taxpayer · verified Aug 2026

moving the permanent home out of Michigan during the tax year

Who this covers, exactly

A person who moved their permanent home out of Michigan during the year, taxable on income earned, received, or accrued while living in Michigan. Treasury states the duty without a threshold qualifier ("Yes, you must file"); no minimum-income condition is asserted because none appears in the cited answer.

File MI-1040 with Schedule 1, Schedule NR, and Schedule W.

note

Not encoded. Revenue Act penalty provisions were not sourced.

Agency guidance Michigan Treasury, residency FAQ -- "moved into or out of Michigan during the year" verified Aug 2026

https://www.michigan.gov/taxes/questions/iit/accordion/residency/am-i-required-to-file-a-michigan-individual-income-tax-return-moved

Yes, you must file a Michigan Individual Income Tax Return MI-1040 and pay tax on income you earned, received, or accrued while living in Michigan.

Sources

  1. MCL 211.7cc(5) -- rescission of the principal residence exemption · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7cc verified Aug 2026
  2. Michigan Treasury, conditional rescission of the principal residence exemption · https://www.michigan.gov/taxes/property/principal/principal-residence-exemption-pre-guidelines-and-faqs/conditional-rescission verified Sep 2026
  3. MCL 257.315(1) -- operator/chauffeur change of residence · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-315 verified Aug 2026
  4. MCL 257.228(1) -- registrant/title-holder change of address · https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-257-228 verified Aug 2026
  5. Michigan Treasury, residency FAQ -- "moved into or out of Michigan during the year" · https://www.michigan.gov/taxes/questions/iit/accordion/residency/am-i-required-to-file-a-michigan-individual-income-tax-return-moved verified Aug 2026