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Michigan Cities Imposing an Income Tax

Albion

Effective Date of Ordinance
1/1/1972
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Battle Creek

Effective Date of Ordinance
7/1/1967
Accepts Common Form
Yes
Exemption Amount
750
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Big Rapids

Effective Date of Ordinance
1/1/1970
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Detroit

Effective Date of Ordinance
7/1/1962
Accepts Common Form
No
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
2.40%
Non-Resident Rate
1.2%

Flint

Effective Date of Ordinance
7/1/1964
Accepts Common Form
No
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Grand Rapids

Effective Date of Ordinance
7/1/1967
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.50%
Non-Resident Rate
0.75%

Effective Date of Ordinance
1/1/1972
Accepts Common Form
Yes
Exemption Amount
3,000
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Hamtramck

Effective Date of Ordinance
7/1/1962
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Highland Park

Effective Date of Ordinance
7/1/1965
Accepts Common Form
No
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
2.00%
Non-Resident Rate
1.00%

Hudson

Effective Date of Ordinance
1/1/1971
Accepts Common Form
No
Exemption Amount
1,000
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Ionia

Effective Date of Ordinance
1/1/1994
Accepts Common Form
Yes
Exemption Amount
700
Exemption is prorated for part-year residency
Yes
Resident Rate
1.00%
Non-Resident Rate
0.50%

Jackson

Effective Date of Ordinance
1/1/1970
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Lansing

Effective Date of Ordinance
7/1/1968
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Lapeer

Effective Date of Ordinance
1/1/1967
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Muskegon

Effective Date of Ordinance
7/1/1993
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
Yes
Resident Rate
1.00%
Non-Resident Rate
0.50%

Muskegon Heights

Effective Date of Ordinance
1/1/1989
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Pontiac

Effective Date of Ordinance
1/1/1968
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Port Huron

Effective Date of Ordinance
1/1/1969
Accepts Common Form
No
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Portland

Effective Date of Ordinance
1/1/1984
Accepts Common Form
Yes
Exemption Amount
1,000
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Saginaw

Effective Date of Ordinance
7/1/1965
Accepts Common Form
Yes
Exemption Amount
750
Exemption is prorated for part-year residency
Yes
Resident Rate
1.50%
Non-Resident Rate
0.75%

Springfield

Effective Date of Ordinance
1/1/1989
Accepts Common Form
Yes
Exemption Amount
750
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Walker

Effective Date of Ordinance
1/1/1988
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

Benton Harbor

Effective Date of Ordinance
1/1/2018
Accepts Common Form
Yes
Exemption Amount
750
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%

East Lansing

Effective Date of Ordinance
1/1/2019
Accepts Common Form
Yes
Exemption Amount
600
Exemption is prorated for part-year residency
No
Resident Rate
1.00%
Non-Resident Rate
0.50%