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
Neighborhood Enterprise Zone (NEZ) Act, PA 147 of 1992 as amended.
See the NEZ Changelog “NEZ-H District Boundary Update” document for details on modifications to the dataset that occurred through August 17, 2018.Information about applying for the NEZ-Homestead property tax abatement is available from the Office of the Assessor. The historic Neighborhood Enterprise Zones - Homestead (NEZ-H), 2006-2021 boundaries are available as a separate dataset.