Neighborhood Enterprise Zones - Homestead (NEZ-H), Current

<div>The NEZ-H Districts dataset contains the Neighborhood Enterprise Zones Homestead district boundaries that were initially created between July 2006 and July 2008 and modified on June 15, 2021.

NEZ-Homestead is a tax abatement program intended to stimulate investment in existing residential structures. Within NEZ-Homestead Districts, residential property owners who occupy their homes as a principal residence and meet other program requirements are eligible to file for a tax abatement.

NEZ-Homestead differs from NEZ (also referred to as NEZ-NR) in that the Homestead program covers pre-existing residential property only. In Contrast, NEZ-NR covers new facilities and/or rehabilitated facility projects.
NEZ-Homestead and NEZ-NR programs are administered jointly by the City of Detroit and the State of Michigan under Michigan's
<a href='https://www.michigan.gov/taxes/property/exemptions/nez/neighborhood-enterprise-zone-nez-act' target='_blank' rel='nofollow ugc noopener noreferrer'> Neighborhood Enterprise Zone (NEZ) Act, PA 147 of 1992 as amended</a>.

See the <a href='https://detroitmi.maps.arcgis.com/home/item.html?id=0576b93addae48169d23c517f2d5d028' target='_blank' rel='nofollow ugc noopener noreferrer'>NEZ Changelog</a> “NEZ-H District Boundary Update” document for details on modifications to the dataset that occurred through August 17, 2018.</div><div><br /></div><div>I<a href='https://detroitmi.gov/departments/office-chief-financial-officer/ocfo-divisions/office-assessor/nez-homestead' target='_blank' rel='nofollow ugc noopener noreferrer'>nformation about applying for the NEZ-Homestead property tax abatement</a> is available from the Office of the Assessor. <br /></div><div><br /></div><div>The historic <a href='https://data.detroitmi.gov/datasets/detroitmi::neighborhood-enterprise-zones-homestead-nez-h-2006-2021/about' target='_blank' rel='nofollow ugc noopener noreferrer'>Neighborhood Enterprise Zones - Homestead (NEZ-H), 2006-2021 boundaries are available as a separate dataset</a>.<br /></div>