Michigan Bankruptcy Exemption Laws



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MI Bankruptcy InformationMichigan Bankruptcy Exemption Laws

(Portions reprinted by permission from How to File for Chapter 7 Bankruptcy, Nolo © 1989-2014 )


Quick Summary (details below...)

Federal Exemptions Also Available
(see below)

Michigan Homestead Exemption

Real property including condo to $37,775, $56,650 if elderly or disabled; property cannot exceed 1 lot in town, village, city, or 40 acres elsewhere; spouse or children of deceased owner may claim homestead exemption. Spouses or unmarried co-owners may not double.  (more...)

Auto/Truck (aka Motor Vehicle)

$3,475   (more...)

Other Property

Appliances, utensils, books, furniture, & household goods, to $600 each, to $3,775 total
Building & loan association shares to $1,175 par value, in lieu of homestead
Clothing; family pictures
1 computer & accessories to $650
Crops, farm animals, and feed for the farm animals to $2,525
Food & fuel to last family for 6 months
Church pew, slip, seat for entire family to $650
Household pets to $650
Professionally prescribed health aids
Tools, implements, materials, stock, apparatus, or other things needed to carry on occupation to $2,525 total    (more...)

Wild Card Exemption

None   (more...)

Michigan Wage Garnishment Law

Head of household may keep 60% of earned but unpaid wages (no less than $15/week), plus $2/week per nonspouse dependent; if not head of household may keep 40% (no less than $10/week)   (more...)

 


More Michigan Exemptions...

[Click here for more info & citations...]


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Updates & Errata

I've been maintaining these tables since 1997. I try to update them twice a year. Laws change, and, even with a 99.9% accuracy, there are thousands of citations here, so a few might have a glitch or two. If I've missed something important, or something has changed, let me know. I'll fix it. Other users will thank you. - Albin Renauer


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Protecting Your Assets in Bankruptcy: Michigan Property Exemption Laws

Property you get to keep*

The law of what has come to be called "Asset Protection" is actually a mixture of laws that allow you to keep certain property no matter what, even if you owe money to others. Every state has laws that designate specific property you get to keep so that you can continue living a productive life. That is, even if you owe a trillion dollars to someone, the law won't make you sell the shirt off your back to pay it. And in Texas and Florida, they won't even make you sell your million dollar mansion, or in Nevada, your gun.

These rules are called "property exemptions." They vary from state to state. They designate what property is off limits to your 'creditors '-- the legal name for those who claim you owe them money.

When you fill out your bankruptcy forms (Form 6, Schedule C), you will be asked what property you claim as exempt -- and a citation of the law that allows it.

This page gives you those citations and gives a brief summary of the exemption.

The help topics on the right provide additional information.

*Exemptions & "secured debts"

Note that property that is collateral for a purchase-money loan (such as a car securing a car loan or a home securing a first mortgage) is not protected by exemptions from repossession actions by that lender. Any equity you may own in the property is protected and may give you certain rights against holders of judgment liens and second or third lien holders.

Let's repeat that first point before we go further: Exemption laws do NOT protect you from losing property if you've voluntarily pledged the property as security for a loan and you don't make the payments.

Example:
Unsecured vs Secured Debts

So... for example. If you owe $30,000 to credit card companies, that debt is "unsecured". There is no collateral attached to it. No matter what they threaten, the credit card company can't take any of your exempt property. Likewise, most medical bills and lawsuit settlements are "unsecured" debts. If an unsecured creditor bothers to go to court get a judgment against you, they can get the court to attach a "judgment lien" to your property. But if the property is exempt, you typically can (and should) ask the bankruptcy court to remove that lien from your property (but you have to ask -- its not automatic).

Continuing the example ... If you were persuaded to pay off your credit cards and other unsecured debts with a lower interest, "secured" loan, say, from a loan consolidation company, you probably pledged your home equity or other property as collateral.

As a general principle, once you've voluntarily (i.e. through a contract or signing something) pledged your property as security for a loan, the exemption laws no longer protect you. The creditor can repossess the property you pledged regardless of whether it is protected by an exemption.

Note that this is a general principle, among other factors -- more than we can go into here.... That's why we wrote a book... Specific facts might lead the court to apply other principles to, for example, undo a recent transaction if it unfairly benefited a single specific creditor at the expense of many others.

See Chapters 3, 4 and 5 of the How to File for Chapter 7 Bankruptcy for more about this.

 

Conditions of use & common sense advice before you use this information — Permission to use these materials is given only on the condition that the user will be solely responsible for verifying the accuracy of the information contained here.

This list was last updated, January 2014. Laws can and do change. Before relying on this or ANY information you find on the internet, confirm that it is current. (If you find something incorrect or out of date, please report it here. Thanks. )

Every effort has been made to report these laws accurately. However, there could be errors or omissions which could change the effect of the law in a particular case.

If you see a law listed here and want to know how it applies to you -- that's what lawyers are for. A lawyer can tell you whether and how a law would apply to your specific situation, and give you other ideas of how the laws might work in your favor, in your particular case. There are resources on this website to help you locate a lawyer in your area.

Laws are interpreted and applied by trustees and judges, and often even the judges don't agree on what the law means and when it applies. Over time, and hundreds of cases, there develops a pretty clear picture of what exemptions are allowed or routinely challenged within the local bankruptcy practice. Local customs can vary one district to the next, or even depend on the trustee. An experienced local bankruptcy professional should have a good sense of what flies and what doesn't with your local judge and trustee.

See the disclaimer, for other important limitations regarding this information.

The Long Tradition of Property Exemptions

The most famous asset protection law is the "unlimited homestead exemption " invented in the 1800s by the Republic of Texas as a way of attracting settlers. Other states across the plains, and Florida added unlimited homesteads to their laws and today several states still have them. Several years ago Nevada greatly expanded its exemption laws in hopes of becoming a haven for those seeking asset protection. Its generous homestead protection may be partly responsible for the Las Vegas real estate boom. Unfortunately for debtors in the rest of the country, most states offer far less protection.

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Michigan Exemptions

Federal vs. State Exemption Statutes and How to Read Them

Some states offer you a choice of their State law exemptions or the Federal bankruptcy exemptions.

Other states require you to use their state exemptions.

Some states have special exemptions that apply specifically to bankruptcy, while others apply exemption laws that affect any kind of court-ordered collection activity.

As such, the wording of these statutes commonly speak in terms used in court-ordered procedures such wages not being subject to or "garnishment" or of property or pension funds not being subject to "attachment" ...they're not talking sentimental attachment... they mean liens -- that are "attached" to property -- and sometimes can be "stripped" away or "avoided" (i.e. eliminated) in bankruptcy.

Also, unlike what you see on this web page, most states don't list their exemptions in a neat little table.

What appears on this page is a rather simplified summary of exemption laws to let you know what laws are out there and where to find them.

Users should check the actual citations for specific limitations or qualifications or updates of these exemptions.

One more thing... Some states change the emeption amounts by adminstrative order, so the numbers in the statute are old, and don't match current amounts, which you'll see here.

In states where that is the case, I make a note of that.

A few courts offer a simplified list of current exemptions and their amounts, but most don't. Wouldn't hurt to ask the clerk.

 

Michigan Offers a Choice of Federal or State Exemptions

Michigan law allows you to use the exemptions found in the U.S. bankruptcy code (11 U.S.C. § 522(d)) or the exemptions provided under Michigan law. However, you cannot mix and match exemptions from the federal bankruptcy code and state law. You must choose one system or the other.

However, if you use the state law exemptions, there are a few U.S. 'non-bankruptcy' exemptions (that is, exemptions that exist outside of federal bankruptcy code) that you can use in addition to your state law exemptions. The four most significant non-bankruptcy exemptions are for:

  • Wages (a general cap on what percentage of your wages can be garnished)
  • Social Security benefits
  • Civil Service benefits, and
  • Veterans Benefits

Other non-bankruptcy exemptions mostly deal with various benefits to government and military personnel, with a few odd laws regarding specially regulated labor markets such as railroad workers, merchant sailors, and longshoremen.

NOTE: Federal Exemption amounts listed below reflect the April 1, 2013 adjustment for inflation every three years, and therefore do not match the figures shown in the federal exemption statutes. Click here for the April 1, 2013 inflation adjustments to Federal bankruptcy exemption amounts, published in the Federal Register.

Special Notes regarding Michigan exemptions:

IMPORTANT:
Please be advised that the Sixth Circuit on August 20, 2012 ruled that Michigan's bankruptcy-only exemptions (found in Section 600.5451) are constitutional. Some earlier cases had held otherwise. The issue is now settled. Michigan's bankruptcy only exemptions CAN be used. See In re Schafer, 689 F.3d 601 (6th Cir. 2012)

Note that a lower court opinion from another Michigan Bankruptcy Court ruled that debtors could use the the exemptions in Michigan's "bankruptcy only" exemption statute, as well as any other exemptions found in other Michigan statutes, such as exemptions for life insurance. (See In re Sasasak, 426 B.R. 680.)

2014 INFLATION ADJUSTMENTS FOR BK-ONLY EXEMPTIONS:
Under Michigan law, bankruptcy-only exemption amounts are adjusted for inflation on April 1, every three years (starting in 2005) by the Michigan Department of Treasury. These amounts have already been adjusted, so the amounts listed in the statutes are not current. The most recent adjustment was published January 27, 2014 and applies to bankruptcies filed on or after April 1, 2014.
Michigan inflation-adjusted exemption amounts for 2014 can be found here
or by going to www.michigan.gov/treasury and typing "bankruptcy exemptions" in the search box.

Can you double exemptions for joint filers? (General principles)

If you are married and filing together, you and your spouse must use the same law; one cannot use federal law while the other uses state law. However, the exemption law chosen applies separately to each spouse. Thus, it is generally possible to double the amount of state law exemptions, Cheeseman v. Nachman, 656 F.2d 60 (4th Cir. 1981) (married couple filing a joint petition was entitled to double the Virginia homestead exemption), unless state law (e.g. California) specifically prohibits a couple from doubling certain exemptions. See First National Bank v. Norris, 701 F.2d 902 (11th Cir. 1984)(Alabama); Granger v. Watson, 754 F.2d 1490 (9th Cir. 1985)(California).

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Michigan Homestead Exemption

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Yahoo Real Estate offers comparable home sales in your neighborhood.

Almost every state provides protection for equity in the family home, and many states have increased the amount of protection in recent years. Seven states offer unlimited protection. Most states are not as generous.

New Federal Residency Requirement

Under the new bankruptcy law, you must be have lived in the state for at least 40 months (three years and four months) before you can claim any homestead protection greater than $155,675. (If your state's exemption offers less than this amount, the law is irrelevant to you.) The law is poorly worded but seems to say that if you move from one home to another in the same state, you can claim that state's homestead protection.

IF you are moving to another state, OR you moved to Michigan within in the last two years, click here.

Federal Exemptions

  • Real property, including co-op or mobile home, or burial plot to $22,975; unused portion of homestead to $11,500 may be applied to any property
    11 U.S.C. 522 (d)(1), (d)(5)























Michigan Exemptions

  • MI Exemptions
  • Real property including condo to $37,775, $56,650 if elderly or disabled; property cannot exceed 1 lot in town, village, city, or 40 acres elsewhere; spouse or children of deceased owner may claim homestead exemption. Spouses or unmarried co-owners may not double.
    Mich. Comp. Laws 600.5451 (1)(m)
    Vinson v. Dakmak, 347 B.R. 620 (E.D. Mich 2006)
    In re Lindstrom, 331 B.R. 267 (E.D. Mich. 2006)

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Tenancy by Entirety Exemption

Tenancy by the Entirety (TBE) is a form of property ownership, based on traditional English common law, that is still recognized in about 1/2 of states and the most common form of martial property ownership in many of them.

It protects property that is jointly owned by a married couple as an "entirety" -- which is to say, as a single marital entity, not as individuals.

Tenancy by the Entirety (TBE) was originally conceived as a debt shield -- a way of protecting wives and children from being left homeless and penniless as a result of the debts of a husband. Under the English common law TBE doctrine, a husband could not sell property owned by "the entirety", or give it away, or pledge it as security for a loan without the consent of his wife.

Today, 25 states still recognize some form of tenancy by the entirety, but they differ on the extent to which the property is exempt.

Special notes about Michigan Tenancy by the Entirety Exemptions: Michigan's TBE law provides strong protection for such ownership in real estate and certain types of personal property against the debts of the other spouse. It is recognized in case law and statute.

However, The US Supreme Court held in U.S.v Craft that fedreral taxing authorities have power to attach a single spouse's survivorship interest, but courts have not allowed bankrupcty trustees to claim this power, on the ground that taxing authorities have unique powers.

Federal Exemptions

Michigan Exemptions

  • Bonds, certificates of stock, mortgages, promissory notes, debentures, or other evidences of indebtedness hereafter made payable to persons who are husband and wife held as tenancy by the entirety may be exempt against debts owed by only one spouse.
    Mich. Comp. Laws 600.5451 (1)(n)
    Mich. Comp. Laws 557.151
  • Property held as tenancy by the entirety may be exempt against debts owed by only one spouse.
    In re Smith, 246 B.R. 540 (E.D. Mich. 2000)
    In re Spears, 313 B.R. 212 (W.D.Mich. 2004)
    Mich. Comp. Laws 600.6023a
    Mich. Comp. Laws 600.5451 (1)(n)
    In re Guzior, 347 B.R. 237 (Bkrtcy.E.D.Mich. 2006)
    In re Raynard, 354 B.R. 834 (6th Cir BAP 2006)

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Michigan Insurance exemptions

Virtually all states protect life insurance proceeds in some manner or another. Some restrict it to proceeds paid to a dependent. Many states also protect the cash-value or loan-value of insurance policies.

If a substantial amount of your assets are in life insurance, you may want to consult a professional to determine the extent to which those policies are exempt. The website AssetProtectionBook.com does particularly thorough job of covering Michigan insurance exemptions.

Federal Exemptions

Michigan Exemptions

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Miscellaneous other exemptions

This category covers items like partnership property, alimony & support payments.

Federal Exemptions

Michigan Exemptions

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Michigan Pensions & Retirement Savings Exemptions

The new federal bankruptcy law now automatically exempts a virtually all tax-exempt pensions and retirement savings accounts from bankruptcy, even if you are using state law exemptions. 11 U.S.C. § 522(b)(3)(C). (See Help Topic: Special Rules For Retirement Accounts.)

The law protects any pension or retirement fund that qualifies for special tax treatment under Internal Revenue Code sections 401, 402, 403, 408, 408A, 414, 457, or 501(a).

Special notes about Michigan Pension Exemptions:

Federal Exemptions

  • All types of retirement funds and accounts that tax-exempt under IRC section 401, 403, 408, 408A, 414, 457, or 501(a) ; IRAs & Roth IRAs limited to $1,245,475 (excluding rollover contributions); limitation can be overidden by judge.
    11 U.S.C. 522 (d)(12)
    11 U.S.C. 522 (n)

Michigan Exemptions

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Michigan Personal Property Exemptions

Auto Valuation Tools:

Kelley Blue Book

Edmunds

Both of these websites offer interactive tools to determine the current value of your used car.

This category covers your car, your non-retirement bank accounts, and most of your other personal possessions, other than your house.

States vary widely on how generous they are in this area. Some exemptions may be for any combination of property up to an aggregate amount. Other exemptions apply only to specific items, such as jewelry.

Remember that an exemption will not protect your car from being repossessed by the holder of the car loan you used to purchase the vehicle if you pledged the vehicle as security for the loan. To keep the car, you will have to pursue other options such as 'redemption' or 'reaffirmation.' See the help topics and How to File for Chapter 7 Bankruptcy for more on this.

Federal Exemptions

Michigan Exemptions

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Michigan Public Benefits Exemptions

Most states exempt public benefits, consistent with the notion that such benefits are intended as a safety net for the recipient.

Federal Exemptions

Michigan Exemptions

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Michigan Tools of Trade Exemptions

These are the things you use to make a living. An automobile or truck can be a tool of trade if you use it as such. Commuting to work doesn't count, but if driving is a necessary component of transacting your business, you can claim your vehicle is a tool of trade.

Federal Exemptions

Michigan Exemptions

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Michigan Wage Garnishment Laws

Most states have a wage garnishment law. In some states, wage garnishment laws can be used in bankruptcy as an exemption to protect income that you had coming due, but not yet received, as of the day you filed, for work you had already done -- so called "earned but unpaid wages".

In some states, the wage garnishment law protects not only wages owed to you, but also wages already in your possession and saved over time preferably holding it in a separate bank account. In other states wage garnishment laws do not protect wages once they are they are in your possession.

There is a federal wage garnishment protection found in the CCPA (Consumer Credit Protection Act), 15 U.S.C. § 1673, which limits how much of your pay can be taken for collection purposes. But this law law is generally found not to be an exemptions in bankrupty. See, e.g. IN RE HORTON, Case No. 10-53495., Bankr. ED Kentucky, 3/4/2011

Some courts have also held that some state wage garnishment laws do not create an exemption in bankruptcy. See, eg. Utah, Tennessee, Vermont, Missouri.

Other courts have held that state garnishment statutes DO create an exemption. See, e.g., Oregon, Iowa, Ohio, Kansas, Indiana.

And in Illinois there are recent published bankruptcy court opinions going both ways on the issue of whether Illinios wage garnishment law can be used as an exemption in bankruptcy.

Click here for collected case law on the question: Do wage garnishment laws create an exemption in bankruptcy?

Finally, if you live in a state that lets you use the Federal bankruptcy exemptions in 522(d), and you choose to use them, then you get no exemption for earned but unpaid wages; the wildcard exemption is your only option. See, e.g. U.S. v. Christensen, 200 B.R. 869 (D.S.D. 1996) (applying FDCPA law, based on similar statutory structure to bankruptcy's opt-out law)

Federal Exemptions

Michigan Exemptions

  • Head of household may keep 60% of earned but unpaid wages (no less than $15/week), plus $2/week per nonspouse dependent; if not head of household may keep 40% (no less than $10/week)
    Mich. Comp. Laws 600.5311

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Michigan Wild Card Exemption

Most, but not all, states allow a so-called "wild-card" exemption that can apply to any property. The wild card exemption can be of particular help if one or more of your other exemptions falls short of protecting your equity. You may split your wild card exemption amount over multiple items and stack it atop other exemptions as needed to protect exposed equity.

Federal Exemptions

Michigan Exemptions

Help Topics


Close What are Bankruptcy Exemptions?

Every state has laws that designate certain types of property (your home, some personal possessions, tools of your trade) that are off-limits to "unsecured" creditors -- that is, creditors who do not have a lien on your property. Credit card debt and medical bills are the two the most common types of unsecured debt (unless you have a special 'secured' credit card).

Unsecured creditors cannot force you to sell your exempt property to pay off the debt. Even if the creditor goes to court wins a court judgment against you, and takes steps to attach a 'judgment lien' to your property, you are still entitled to your exemption amount before any sale proceeds are distributed to the unsecured creditor. (However, some debts, like child support, may be an exception.)

If you eventually do sell your property voluntarily, the creditor has a right to have its lien paid from the sale proceeds before you receive anything. As a practical matter, most people facing bankruptcy only own property that is exempt, and have no interest in selling what they have. If all of your property is protected by exemption laws, you are said to be "judgment proof" -- whether or not you file for bankruptcy.

If you do file for bankruptcy and all your property is exempt, your case is known as a "no asset" bankruptcy--which really means you have no non-exempt assets.

In bankruptcy, a court official called the "bankruptcy trustee" represents the rights of all unsecured creditors. The trustee can assert whatever rights the creditors would have if they had a court judgment against you.

Another important thing to remember about exemptions is that it only protects the "equity" in your property. That is the difference between the value of the property, and what you owe to secured creditors.

If you contractually agreed to pledge your property as collateral for a debt, this property is known as "secured property," and the debt is called a "secured" debt, and the person you owe is a "secured creditor" and they have a "security interest" in the property. If the debt was incurred to purchase the property itself (e.g. a car loan or first mortgage), the creditor is said to have a "purchase money security interest" (PMSI). Exemption laws offer no protection against such contractual agreements that give the creditor a PMSI.

EXAMPLE:

If you owe $10,000 on a $12,000 car, you have only $2,000 in equity. If your state has at least a $2,000 exemption for motor vehicles, that will be enough to protect the car in bankruptcy --(but you'll still need to make the car payments to the secured creditor.

On the other hand, if you own the vehicle free and clear, then your equity is the full value of the vehicle, and a $2,000 exemption would not enough to protect it. The trustee would force the sale of the car, you would get your exemption amount, and the trustee would get the rest of the proceeds to distribute to the unsecured creditors.

 

FOR MORE INFORMATION:

How to file lien avodance motions in bankruptcyThis topic is covered in more detail in Chapters 3, 4 and 5 of How to File for Chapter 7 Bankruptcy, 17th Edition, 2011.

Buy now: Nolo (publisher)

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CloseWhich State's Exemptions Must You Use?

Legal test under the new bankruptcy law:

IF you have not lived in for at least two years...

Then, which state did you consider to be your domicile two years ago?

(If more than one state, choose the state in which you lived most for the six months ending two years ago from this date.)

How to File for BankruptcyExcerpt from
How to File For Chapter 7 Bankruptcy

17th Edition, (Nolo 2011)
Elias, Renauer, Leonard

New Residency Requirements for Using State Exemptions

Prior to the new bankruptcy law, filers used the exemptions of the state where they lived when they filed for bankruptcy. Under the new rules, however, some filers will have to use the exemptions of the state where they used to live. Congress was concerned about people gaming the system by moving to states with liberal exemptions just to file for bankruptcy. As a result, it passed residency requirements filers have to meet before they can use a state’s exemption system.
Here are the new rules that apply to exemptions for everything but a home:

  • If you have lived or made your residence in your current state for at least two years, you can use that state’s exemptions.
  • If you have lived or made your residence in your current state for more than 91 days but less than two years, you must use the exemptions of the state where you lived for the better part of the 180-day period immediately prior to the two-year period preceding your filing.
  • If you have lived or made your residence in your current state for fewer than 91 days, you’ll need to wait until you have lived there for at least 91 days before you can file (and then use whatever exemptions are available to you according to the rules set out above).
  • If the state you are filing in offers a choice between the state and federal bankruptcy exemptions, you can use the federal exemption list regardless of how long you’ve been living in the state.
  • If these rules deprive you of the right to use any state’s exemptions, you can use the federal exemption list. For example, some states allow their exemptions to be used only by current state residents, which might leave former residents who haven’t lived in their new home state for at least two years without any available state exemptions.

A longer residency requirement applies to homestead exemptions: If you acquired a home in your current state within the 40 months before you file for bankruptcy (and you didn’t purchase it with the proceeds from selling another home in that state), your homestead exemption will be subject to a cap of $125,000, even if the state homestead exemption available to you is larger. For detailed information on homestead exemptions, see Ch. 4.

NOTE - a potential 'Catch 22': In some states, exemption rules can only be used by a resident, or if you have your "domicile" there. But the federal rule says you must use the state you moved away from. So.... IF your former state's exemption laws, for which you may "qualify" under the federal formula, do not apply to non-residents -- then your your answer gets more complicated. See the site exemptionsexpress.com/How.htm for a more detailed explanation of this issue.

Close

CloseCommon Exceptions to Exemptions:

Child support
Taxes
Secured claim holders
Close

CloseSpecial Rules for Retirement Accounts:

Under a new provision of the bankruptcy law, enacted in October 2005, virtually all types of pension and retirement accounts recognized by the IRS are completely exempt regardless of what state you live in.

This provision exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation under Sections 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code."

This list covers 401(k)s, 403(b)s, profit-sharing and money purchase plans, IRAs (including SEP and SIMPLE plans), as well as defined-benefit plans.

The exemption applies whether you rely on the list of federal bankruptcy exemptions (11 U.S.C. 522(d)(12)) or the exemption laws of your own state (See 11 U.S.C. 522(b)(3)(C)). Section 522(b)(4) spells out the specific requirements for qualifying under these provisions.

These exemptions are unlimited, except for Roth and traditional IRAs, which are capped at an aggregate IRA account value of $1 million per individual (adjusted every three years for inflation). (See 11 U.S.C. 522(n))

SEP and SIMPLE IRAs, along with all other types of non-IRA retirement accounts such as 401(k)s and 403(b)s, are completely exempt.

More Info

For more details, see an excellent summary of how retirement accounts are treated under the new bankruptcy law from the August 2005 issue of the Journal of Financial Planning.

References to the Internal Revenue Code

The new bankruptcy law exemption for retirement accounts includes all funds "exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986."
Those sections cover:

  • 401 (a qualified pension, profit-sharing and stock bonus plan created under a trust established by an employer for the exclusive benefit of employees or beneficiaries)
  • 403 (qualified annuity plans that are established by an employer for an employee under IRC 404(a)(2) or 501(c)(3))
  • 408 (IRAs)
  • 408A (Roth IRAs)
  • 414 (other retirement plan for controlled groups of employees such as churches, partnerships, proprietorships, and governments)
  • 457 (eligible deferred compensation plans) or
  • 501(a) (retirement plans established and maintained by tax-exempt organizations, e.g. churches, nonprofit organizations)

Special 'exclusion' of education accounts

Under the new bankruptcy law, education savings accounts or education IRAs created under sections 529 or 530 of the Internal Revenue Code are 'excluded' from the bankruptcy estate (not quite the same as 'exempt' but with the same result).

See, 11 U.S.C. 541(b)(6), (529 Education Tuition Plans) and 11 U.S.C. 541(b)(5) (530 Coverdell IRAS)

NOTE: Even though these education accounts are excluded from the bankruptcy estate, you still must list them on your forms (See section (11 U.S.C. 521(c).)

Also excluded are:

  • benefits governed by ERISA (Click here for government info on ERISA and pensions.)
  • 414(d)(governmental retirement plans),
  • IRC 457 (deferred compensation)
  • 403(b)( tax deferred annuity plan including church plans, etc)

See 11 U.S.C. 541(b)(7)Close

CloseSpecial Rules for Retirement Accounts:

Under a new provision of the bankruptcy law, enacted in October 2005, virtually all types of pension and retirement accounts recognized by the IRS are completely exempt regardless of what state you live in.

This provision exempts "retirement funds to the extent that those funds are in a fund or account that is exempt from taxation under Sections 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code."

This list covers 401(k)s, 403(b)s, profit-sharing and money purchase plans, IRAs (including SEP and SIMPLE plans), as well as defined-benefit plans.

The exemption applies whether you rely on the list of federal bankruptcy exemptions (11 U.S.C. 522(d)(12)) or the exemption laws of your own state (See 11 U.S.C. 522(b)(3)(C)). Section 522(b)(4) spells out the specific requirements for qualifying under these provisions.

These exemptions are unlimited, except for Roth and traditional IRAs, which are capped at an aggregate IRA account value of $1 million per individual (adjusted every three years for inflation). (See 11 U.S.C. 522(n))

SEP and SIMPLE IRAs, along with all other types of non-IRA retirement accounts such as 401(k)s and 403(b)s, are completely exempt.

More Info

For more details, see an excellent summary of how retirement accounts are treated under the new bankruptcy law from the August 2005 issue of the Journal of Financial Planning.

References to the Internal Revenue Code

The new bankruptcy law exemption for retirement accounts includes all funds "exempt from taxation under section 401, 403, 408, 408A, 414, 457, or 501(a) of the Internal Revenue Code of 1986."
Those sections cover:

  • 401 (a qualified pension, profit-sharing and stock bonus plan created under a trust established by an employer for the exclusive benefit of employees or beneficiaries)
  • 403 (qualified annuity plans that are established by an employer for an employee under IRC 404(a)(2) or 501(c)(3))
  • 408 (IRAs)
  • 408A (Roth IRAs)
  • 414 (other retirement plan for controlled groups of employees such as churches, partnerships, proprietorships, and governments)
  • 457 (eligible deferred compensation plans) or
  • 501(a) (retirement plans established and maintained by tax-exempt organizations, e.g. churches, nonprofit organizations)

Special 'exclusion' of education accounts

Under the new bankruptcy law, education savings accounts or education IRAs created under sections 529 or 530 of the Internal Revenue Code are 'excluded' from the bankruptcy estate (not quite the same as 'exempt' but with the same result).

See, 11 U.S.C. 541(b)(6), (529 Education Tuition Plans) and 11 U.S.C. 541(b)(5) (530 Coverdell IRAS)

NOTE: Even though these education accounts are excluded from the bankruptcy estate, you still must list them on your forms (See section (11 U.S.C. 521(c).)

Also excluded are:

  • benefits governed by ERISA (Click here for government info on ERISA and pensions.)
  • 414(d)(governmental retirement plans),
  • IRC 457 (deferred compensation)
  • 403(b)( tax deferred annuity plan including church plans, etc)

See 11 U.S.C. 541(b)(7)Close

CloseInsurance Exemption Glossary:

Insurance exemptions use a lingo all their own and some familiarity with the jargon is essential to understanding what is exempt.

Three kinds of insurance assets

You may own a property interest in life insurance in three different ways: you may own an unmatured life insurance contract (with no cash value - e.g. a term life insurance policy), you may own cash value in an unmatured life insurance policy (e.g. a whole life policy), and you may, as a beneficiary, be entitled to proceeds from a matured life insurance policy.

"Matured" simply means that the conditions of the policy have have been met. A matured policy is paying proceeds to the beneficiary of the insured.

An unmatured policy is not paying proceeds, but, can still have a current value in two ways:

1. In the case of a "term life" policy, the continued existence of the contract itself can be said to have value, even if it cannot be converted to cash.

2. Other kinds of of policies can have accumulate value over time, and that value that can be borrowed against, or turned into cash if the policy is 'surrendered' (see "avails" below).

Reading insurance exemptions

Many states have unlimited exemptions for insurance proceeds. However, most states offer only limited exemptions for the cash or loan value of an unmatured policy.

A few states, however, offer unlimited exemptions for the cash value of such policies, or policies offered by 'fraternal benefit societies.' In such states, life insurance is often an important component of an overall asset protection strategy.

Other terms

Avails: Any amount available to the owner of an insurance policy other than the actual proceeds of the policy. Avails include dividend payments, interest, cash or surrender value (the money you'd get if you sold your policy back to the insurance company) and loan value (the amount of cash you can borrow against the policy).

 

Close

CloseDealing with Secured Auto Loans in Bankruptcy

Bankruptcy offers the option of keeping your secured property by immediately paying it's current replacement value of the object rather than the loan amount. This can be an attractive option for those with auto loans where the value of the car has most likely depreciated faster than the loan balance. However, coming up with the full amount in cash can be difficult if not impossible. In the past few years, a few alternatives have arisen.

Vendors of "Redemption Financing"

The companies listed below specializes in making auto loans to bankrupt debtors seeking the bankruptcy option of "redemption" of their vehicle, whereby the debtor keeps the car by immediately paying the vehicle's current market value (replacement value) rather than the full loan amount over time. These companies will finance a new auto loan (generally through a bank) to produce the cash to pay the redemption amount to your original creditor, and then you pay the redemption amount to the new lender over time. Of course, if you miss payments under the new loan, you'll still lose the vehicle, but at least your monthly payments should be smaller. The new lender takes ownership of the lien on your car. Debtors must have an otherwise good credit history to qualify, and the car must be in good enough condition (i.e. worth enough) to protect the bank's loan.

722 Redemption Financing (via US Bank)

This company specializes in making auto loans (through US Bank) to debtors seeking the option of "redemption" available to those in bankruptcy whereby the debtor can keep a car by paying the current market value (replacement value) of the automobile rather than the loan amount. The company will finance redemption of your existing automobile, or arrange financing for a replacement automobile. Debtors must have an otherwise good credit history to qualify. See the site for more information.

The site has special home pages for debtors, debtors attorneys, creditors, creditors attorneys, bankruptcy trustees, auto dealers.

Of course, if you can't make the payments on this revised amount loan, you'll still lose the car, just to a different lender. So this option is only a solution if you can make the payments on the reduced amount.

FreshStart Loan Corporation

Fresh Start Loan Corporation, a Delaware Corporation, dba Redemption Financial Services™ is a duly licensed Consumer Loan Company that began its operations in 1999. The company is now licensed in 12 states*, with licenses pending in 6 states** as of January, 2005.

Paul D. Kirschner, President, General Counsel, Fresh Start Loan Corporation . All employees of Fresh Start Loan Corporation, its loan officers, loan processors, customer service and intake employees are located at our headquarters in Gig Harbor, Washington.

* Licensed in Alaska, Alabama, Arizona, Georgia, Florida, Hawaii, Indiana, Kentucky, Missouri, Oregon, Utah and Washington
** Licenses Pending in California, Illinois, Mississippi, New York, Nevada and Ohio

Close

CloseHow do I eliminate judicial liens on exempt property?

If there is a lien on your property as a result of a court judgment against you, you may have the right to remove it if it "impairs" an exemption on the property. That is, if the equity in your property is protected by an exemption, you can get the judicial lien on it removed by the bankruptcy court as another element of the "fresh start" that bankruptcy is designed to provide.

If there are judicial liens on your property, be sure to determine which ones can be eliminated through the "lien avoidance" procedure. Some liens cannot be removed however, including a judicial lien that secures a domestic support obligation. 11 U.S.C.A. § 522(f)(1)(A).

How to file lien avodance motions in bankruptcyFor more information on lien avoidance, when it's available and step by step procedural guidance how to do it, see How to File for Chapter 7 Bankruptcy, 14th Edition, by Elias, Renauer & Leonard. Buy now: Nolo :: Powell's :: Amazon

Note that some judicial district web sites have links for those who provide free legal assistance to debtors who need representation in a lien avoidance proceeding.

Close

CloseOther Listings of Michigan Exemptions on the Internet

The following websites offer information on Michigan exemptions, but be careful to check whether the information is up to date. Here are a few generally reliable, resources, which may or may not be up to date.

AssetProtectionBook.com A site geared toward the very rich with millions n assets, looking for ways to shield them. Good discussion of using insurance as an exemption. Extensive state by state review of exemptions. Site is updated "when they get around to it" -- no guarantees of currency.

CCH Business Owner's Toolkit Generally, a good reference site for lawyers and small business owners. Exemption summaries do not have citations, nor can you tell when the information was last updated. Exemptions are not up-to-date for several states.

If you have recently moved

ExemptionsExpress offers a handy 50 state table and analysis to deal with the problem of how to comply with potentially conflicting state and federal banrkruptcy exemption laws if you have recently moved from one state to another.

Other Places to research Michigan Law

The Library of Congress offers a directory of state resources for each state

Close

Disclaimer

Citations and links to primary law and secondary sources are provided for those who wish to do further research. Every effort has been made to make this information up to date and accurate, but laws can and do change without notice. Persons relying on this information are responsible for confirming its timeliness and accuracy before relying on it. (This information was updated in December 2013.)

Also bear in mind that these brief summaries do not list every detail or exception to these exemptions. For example, there are often exceptions for collection of child support debt and/or taxes. These listings are designed to inform you of laws that exist for your benefit, so that you may exercise what rights you may have.

Finally, this website is intended to provide information only. It cannot answer whether your property does or does not qualify for a specific exemption.

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  1. Ada - 13,142
  2. Addison - 605
  3. Addison township - 6,351
  4. Adrian - 21,133
  5. AFTON - 921
  6. Ahmeek - 146
  7. Akron - 1,503
  8. Alabaster - 487
  9. Alanson - 738
  10. ALBA - 295
  11. Albion - 8,616
  12. ALDEN - 125
  1. ALGER - 3,452
  2. Algonac - 4,110
  3. Allegan - 4,998
  4. Allen - 1,657
  5. Allen Park - 28,210
  6. Allendale - 20,708
  7. ALLENTON - 3,162
  8. Allouez - 1,571
  9. Alma - 9,383
  10. Almont - 2,674
  11. Almont township - 6,583
  1. Alpena - 10,483
  2. Alpha - 145
  3. ALTO - 6,467
  4. AMASA - 283
  5. Ann Arbor - 113,934
  6. Ann Arbor Township - 4,361
  7. Applegate - 248
  8. ARCADIA - 3,113
  9. Armada - 1,730
  10. Armada township - 5,379
  11. Ashley - 563
  1. Athens - 2,554
  2. Atlanta - 827
  3. ATLANTIC MINE - 1,613
  4. ATTICA - 4,755
  5. Au Gres - 889
  6. Au Sable - 2,047
  7. Au Train - 1,138
  8. Auburn - 2,087
  9. Auburn Hills - 21,412
  10. Augusta - 6,745
  11. AVOCA - 3,791
  1. Bad Axe - 3,129
  2. BAILEY - 1,024
  3. Baldwin - 1,208
  4. Bancroft - 545
  5. Bangor - 14,641
  6. BANNISTER - 920
  7. Baraga - 3,815
  8. BARBEAU - 436
  9. Bark River - 1,578
  10. Baroda - 2,801
  11. Barryton - 355
  12. BARTON CITY - 584
  13. Barton Hills - 294
  14. BATH - 11,598
  15. Battle Creek - 52,347
  16. Bay City - 34,932
  17. BAY PORT - 477
  18. BAY VIEW - 133
  19. Bear Lake - 667
  20. BEAVER ISLAND - 551
  21. Beaverton - 1,071
  22. Beechwood - 3,015
  23. Belding - 5,757
  1. Bellaire - 1,086
  2. Belleville - 3,991
  3. Bellevue - 3,150
  4. BELMONT - 8,008
  5. Bentley - 844
  6. Benton Harbor - 10,038
  7. Benzonia - 2,727
  8. Bergland - 467
  9. Berkley - 14,970
  10. BERLIN - 2,116
  11. Berlin township - 3,285
  12. BERRIEN CENTER - 1,493
  13. Berrien Springs - 1,800
  14. Bessemer - 1,905
  15. Beulah - 342
  16. Beverly Hills - 10,267
  17. Big Bay - 319
  18. Big Rapids - 10,601
  19. Bingham Farms - 1,111
  20. Birch Run - 6,033
  21. Birmingham - 20,103
  22. BITELY - 1,869
  23. BLACK RIVER - 485
  1. BLANCHARD - 2,757
  2. Blissfield - 3,973
  3. BLOOMFIELD - 455
  4. Bloomfield Hills - 3,869
  5. Bloomfield Township - 41,070
  6. Bloomingdale - 3,103
  7. BOIS BLANC ISLAND - 71
  8. BOON - 687
  9. Boyne City - 3,735
  10. Boyne Falls - 294
  11. Brampton - 1,050
  12. Branch - 1,328
  13. Brandon - 15,175
  14. Brant - 2,012
  15. Breckenridge - 1,328
  16. Breedsville - 199
  17. BRETHREN - 410
  18. Bridgeport - 10,514
  19. Bridgman - 2,291
  20. Brighton - 7,444
  21. BRIMLEY - 2,793
  22. Britton - 586
  1. BROCKWAY - 5,418
  2. Brockway township - 2,022
  3. BROHMAN - 87
  4. Bronson - 2,349
  5. Brooklyn - 1,206
  6. Brown City - 1,325
  7. Brownstown township - 30,627
  8. Bruce - 2,128
  9. BRUCE CROSSING - 1,115
  10. Bruce township - 8,700
  11. BRUTUS - 218
  12. Buchanan - 4,456
  13. Buckley - 697
  14. Burlington - 1,941
  15. Burr Oak - 2,611
  16. Burt - 1,228
  17. BURTCHVILLE - 14,772
  18. Burtchville township - 4,008
  19. Burton - 29,999
  20. Byron - 581
  21. Byron Center - 5,822
  22. Byron township - 20,317
  1. Cadillac - 10,355
  2. Caledonia - 1,511
  3. Calumet - 6,489
  4. Camden - 2,047
  5. Canadian Lakes - 2,756
  6. Canton - 90,173
  7. Capac - 1,890
  8. Carleton - 2,345
  9. Carney - 192
  10. Caro - 4,229
  11. CARP LAKE - 759
  12. Carrollton - 6,103
  13. Carson City - 1,093
  14. Carsonville - 527
  15. Cascade - 17,134
  16. Casco - 2,823
  17. Casco township - 4,105
  18. Caseville - 2,570
  19. Casnovia - 2,805
  20. Caspian - 906
  21. Cass City - 2,428
  22. Cassopolis - 1,774
  23. CEDAR - 455
  24. Cedar Springs - 3,509
  1. Cedarville - 253
  2. Cement City - 438
  3. Center Line - 8,257
  4. Central Lake - 2,198
  5. Centreville - 1,425
  6. CERESCO - 1,638
  7. Champion - 297
  8. CHANNING - 544
  9. Charlevoix - 2,513
  10. Charlotte - 9,074
  11. Chase - 1,137
  12. Chassell - 1,812
  13. Chatham - 220
  14. Cheboygan - 4,867
  15. Chelsea - 4,944
  16. Chesaning - 4,659
  17. Chesterfield township - 43,381
  18. CHINA - 7,059
  19. China township - 3,551
  20. CHRISTMAS - 5,073
  21. Clare - 3,118
  22. CLARKLAKE - 2,704
  23. Clarkston - 45,954
  24. Clarksville - 394
  1. Clawson - 11,825
  2. CLAY - 13,226
  3. Clay township - 9,066
  4. Clayton - 1,097
  5. Clifford - 324
  6. Climax - 2,463
  7. Clinton - 3,604
  8. Clinton - 3,604
  9. Clinton Township - 96,796
  10. Clio - 2,646
  11. Clyde - 2,084
  12. Clyde township - 5,579
  13. Coldwater - 10,945
  14. Coleman - 1,243
  15. Coloma - 1,483
  16. Colon - 3,329
  17. Columbiaville - 787
  18. Columbus - 204
  19. Columbus township - 4,070
  20. Comins - 1,970
  21. Commerce township - 40,186
  22. Comstock Park - 10,088
  23. Concord - 2,723
  1. CONKLIN - 2,495
  2. Constantine - 4,217
  3. CONWAY - 3,546
  4. COOKS - 572
  5. Coopersville - 4,275
  6. Copemish - 194
  7. Copper City - 190
  8. COPPER HARBOR - 108
  9. CORAL - 1,261
  10. Cornell - 593
  11. Corunna - 3,497
  12. COTTRELLVILLE - 8,232
  13. Cottrellville township - 3,559
  14. Covert - 2,888
  15. Covington - 476
  16. Croswell - 2,447
  17. Croton - 3,228
  18. Crystal - 2,689
  19. Crystal Falls - 1,469
  20. CURRAN - 307
  21. Curtis - 1,236
  22. Custer - 1,136
  23. Cutlerville - 14,370
  1. Dafter - 1,263
  2. Daggett - 714
  3. Dansville - 563
  4. DAVISBURG - 7,080
  5. Davison - 5,173
  6. De Tour Village - 325
  7. De Witt - 4,702
  8. Dearborn - 98,153
  9. Dearborn Heights - 57,774
  1. Decatur - 3,726
  2. DECKER - 1,117
  3. Deckerville - 830
  4. Deerfield - 3,188
  5. DEERTON - 164
  6. DEFORD - 1,611
  7. Delhi - 53,057
  8. Delhi Township - 25,877
  1. DELTON - 872
  2. Detroit - 713,777
  3. DEWITT - 4,507
  4. Dexter - 6,042
  5. Dimondale - 1,234
  6. DOLLAR BAY - 1,082
  7. Dorr - 7,439
  8. Douglas - 1,232
  1. Dover - 395
  2. Dowagiac - 5,879
  3. DOWLING - 374
  4. DRUMMOND ISLAND - 992
  5. Dryden - 4,768
  6. Duncan - 236
  7. Dundee - 6,759
  8. Durand - 3,446
  1. Eastlake - 512
  2. Eastpointe - 32,442
  3. EASTPORT - 218
  4. Eaton Rapids - 5,214
  5. Eau Claire - 625
  6. EBEN JUNCTION - 214
  7. ECKERMAN - 331
  8. Ecorse - 9,512
  9. Edenville - 2,551
  10. Edmore - 1,201
  1. Edwardsburg - 1,259
  2. Elberta - 372
  3. Elk Rapids - 2,631
  4. Elkton - 808
  5. Ellsworth - 817
  6. ELM HALL - 73
  7. Elmira - 1,687
  8. Elsie - 966
  9. ELWELL - 1,434
  1. Emmett - 2,654
  2. Emmett township - 2,654
  3. Empire - 1,182
  4. ENGADINE - 945
  5. Erie - 4,517
  6. Escanaba - 12,616
  7. Essexville - 3,478
  8. Evart - 1,903
  9. EWEN - 662
  1. FAIR HAVEN - 6,984
  2. Fairgrove - 1,579
  3. FAIRVIEW - 1,531
  4. FALMOUTH - 1,148
  5. Farmington - 10,372
  6. Farmington Hills - 79,740
  7. Farwell - 871
  8. Felch - 752
  9. Fennville - 1,398
  10. Fenton - 11,756
  1. FENWICK - 2,412
  2. Ferndale - 19,900
  3. Ferrysburg - 2,892
  4. Fife Lake - 2,791
  5. FILER CITY - 116
  6. FILION - 794
  7. Flat Rock - 9,878
  8. Flint - 102,434
  9. Flushing - 8,389
  10. Forest Hills - 25,867
  1. Forestville - 136
  2. FORT GRATIOT - 14,772
  3. Fort Gratiot Township - 11,108
  4. FOSTER CITY - 279
  5. FOSTORIA - 694
  6. Fountain - 193
  7. Fowler - 1,208
  8. Fowlerville - 2,886
  9. Frankenmuth - 4,944
  10. Frankfort - 1,286
  1. Franklin - 3,150
  2. Fraser - 14,480
  3. Frederic - 1,341
  4. Free Soil - 822
  5. Freeland - 6,969
  6. Freeport - 483
  7. Fremont - 4,081
  8. Frenchtown - 20,428
  9. Fruitport - 13,598
  10. Fulton - 2,521
  1. Gaastra - 347
  2. Gagetown - 388
  3. Gaines - 6,820
  4. Galesburg - 2,009
  5. Galien - 1,452
  6. Garden - 750
  7. Garden City - 27,692
  8. Gaylord - 3,645
  9. Genesee - 21,581
  10. Georgetown township - 46,985
  11. Germfask - 486
  12. Gibraltar - 4,656
  13. Gladstone - 4,973
  1. Gladwin - 2,933
  2. GLEN ARBOR - 859
  3. GLENNIE - 1,345
  4. Gobles - 829
  5. GOETZVILLE - 599
  6. GOODELLS - 2,986
  7. Goodrich - 1,860
  8. GOULD CITY - 341
  9. GOWEN - 3,445
  10. Grand Beach - 272
  11. Grand Blanc - 8,276
  12. Grand Haven - 10,412
  1. GRAND JUNCTION - 4,107
  2. Grand Ledge - 7,786
  3. GRAND MARAIS - 433
  4. Grand Rapids - 188,040
  5. Grandville - 15,378
  6. Grant - 894
  7. Grant township - 1,891
  8. Grass Lake - 5,684
  9. GRAWN - 772
  10. Grayling - 1,884
  11. Greenbush - 1,409
  12. Greenland - 792
  1. Hadley - 4,528
  2. HALE - 4,615
  3. Hamburg - 21,165
  4. Hamilton - 1,829
  5. Hamtramck - 22,423
  6. Hancock - 4,634
  7. Hanover - 3,695
  8. HARBERT - 36
  9. Harbor Beach - 1,703
  10. Harbor Springs - 1,194
  11. Harper Woods - 14,236
  12. Harrietta - 143
  13. Harrison - 2,114
  14. Harrison - 2,114
  15. Harrison township - 24,587
  1. Harrisville - 493
  2. HARSENS ISLAND - 1,285
  3. Hart - 2,126
  4. Hartford - 2,688
  5. HARTLAND - 6,118
  6. Hartland township - 14,663
  7. Harvey - 1,393
  8. Haslett - 19,220
  9. Hastings - 7,350
  10. HAWKS - 860
  11. Hazel Park - 16,422
  12. Hemlock - 1,466
  13. HENDERSON - 399
  14. HERMANSVILLE - 1,041
  15. HERRON - 778
  1. Hersey - 1,950
  2. Hesperia - 954
  3. HESSEL - 204
  4. HICKORY CORNERS - 322
  5. HIGGINS LAKE - 282
  6. Highland - 19,202
  7. Highland Park - 11,776
  8. Hillman - 2,175
  9. Hillsdale - 8,305
  10. Holland - 33,051
  11. Holly - 11,362
  12. Holt - 23,973
  13. Holton - 2,515
  14. Homer - 3,015
  15. Honor - 328
  1. Hope - 3,239
  2. Hopkins - 2,601
  3. Horton - 927
  4. Houghton - 7,708
  5. Houghton Lake - 3,427
  6. HOUGHTON LAKE HEIGHTS - 265
  7. Howard City - 1,808
  8. Howell - 9,489
  9. Hubbard Lake - 1,002
  10. Hubbardston - 395
  11. Hubbell - 946
  12. Hudson - 2,307
  13. Hudsonville - 7,116
  14. Hulbert - 168
  15. Huntington Woods - 6,238
  1. Ida - 4,964
  2. IDLEWILD - 685
  3. Imlay - 3,128
  4. Imlay City - 3,597
  5. Independence township - 34,681
  1. Indian River - 1,959
  2. INGALLS - 189
  3. Inkster - 25,369
  4. INTERLOCHEN - 583
  5. Ionia - 11,394
  1. IRA - 6,984
  2. Ira township - 5,178
  3. Iron Mountain - 7,624
  4. Iron River - 3,029
  1. IRONS - 1,766
  2. Ironwood - 5,387
  3. Ishpeming - 6,470
  4. Ithaca - 2,910
  1. Jackson - 33,534
  2. JASPER - 1,180
  1. JEDDO - 2,070
  2. Jenison - 16,538
  1. Jerome - 4,796
  2. JOHANNESBURG - 1,830
  1. JONES - 1,634
  2. Jonesville - 2,258
  1. Kalamazoo - 74,262
  2. Kaleva - 470
  3. Kalkaska - 4,722
  4. Kawkawlin - 4,848
  5. KEARSARGE - 250
  1. Keego Harbor - 2,970
  2. KENOCKEE - 3,791
  3. Kenockee township - 2,470
  4. Kent City - 1,057
  5. Kentwood - 48,707
  1. KEWADIN - 2,026
  2. KIMBALL - 8,623
  3. Kimball township - 9,358
  4. Kincheloe - 6,609
  5. Kinde - 448
  1. Kingsford - 5,133
  2. KINGSFORD RETAIL - 12,401
  3. Kingsley - 1,480
  4. Kingston - 1,574
  5. Kinross - 7,561
  1. L'Anse - 2,011
  2. La Salle - 4,894
  3. LACHINE - 2,227
  4. Laingsburg - 1,283
  5. Lake - 759
  6. Lake Angelus - 290
  7. Lake Ann - 268
  8. Lake City - 836
  9. LAKE GEORGE - 65
  10. LAKE ISABELLA - 1,681
  11. LAKE LEELANAU - 253
  12. Lake Linden - 1,007
  13. Lake Odessa - 2,018
  14. Lake Orion - 2,973
  15. LAKELAND - 39
  1. LAKESIDE - 250
  2. Lakeview - 1,007
  3. Lakewood Club - 1,291
  4. Lambertville - 9,953
  5. Lansing - 114,297
  6. Lapeer - 8,841
  7. Lathrup Village - 4,075
  8. Laurium - 1,977
  9. Lawrence - 3,259
  10. Lawton - 1,900
  11. Le Roy - 1,212
  12. LELAND - 2,043
  13. Lennon - 511
  14. LENOX - 6,661
  1. Lenox township - 10,470
  2. Leonard - 403
  3. Leonidas - 1,185
  4. Leroy - 3,712
  5. Leslie - 1,851
  6. LEVERING - 215
  7. Lewiston - 1,392
  8. Lexington - 3,658
  9. Limestone - 438
  10. Lincoln - 942
  11. Lincoln Park - 38,144
  12. Linden - 3,991
  13. LINWOOD - 4,684
  14. Litchfield - 1,369
  1. LITTLE LAKE - 249
  2. Livonia - 96,942
  3. Lodi township - 6,058
  4. Long Lake - 8,662
  5. LORETTO - 115
  6. Lowell - 3,783
  7. Ludington - 8,076
  8. Luna Pier - 1,436
  9. LUPTON - 348
  10. Luther - 318
  11. LUZERNE - 1,177
  12. LYNN - 5,418
  13. Lynn township - 1,229
  14. Lyons - 3,465
  1. MACATAWA - 44
  2. Mackinac Island - 492
  3. Mackinaw City - 806
  4. MACOMB - 15,990
  5. Macomb Township - 79,580
  6. Madison Heights - 29,694
  7. Mancelona - 4,400
  8. Manchester - 4,569
  9. Manistee - 6,226
  10. Manistique - 3,097
  11. MANITOU BEACH - 2,977
  12. Manitou Beach-Devils Lake - 2,019
  13. Manton - 1,287
  14. MAPLE CITY - 207
  15. Maple Rapids - 672
  16. Marcellus - 2,539
  17. MARENISCO - 1,727
  18. Marine City - 4,248
  19. Marion - 1,714
  20. Marlette - 1,875
  21. MARNE - 3,615
  22. Marquette - 21,355
  1. Marshall - 7,088
  2. Martin - 2,629
  3. Marysville - 9,959
  4. Mason - 8,252
  5. MASS CITY - 688
  6. Mattawan - 1,997
  7. Maybee - 562
  8. Mayfield - 1,550
  9. Mayville - 950
  10. MC BAIN - 3,329
  11. MC MILLAN - 1,303
  12. MCBRIDES - 126
  13. McMillan - 2,692
  14. MEARS - 1,675
  15. Mecosta - 2,615
  16. Melvin - 180
  17. Melvindale - 10,715
  18. Memphis - 1,183
  19. Mendon - 2,719
  20. Menominee - 8,599
  21. Merrill - 778
  1. Merritt - 1,441
  2. Mesick - 394
  3. Metamora - 4,249
  4. Michiana - 182
  5. Michigamme - 349
  6. Michigan Center - 4,672
  7. MIDDLETON - 937
  8. Middleville - 3,319
  9. Midland - 41,863
  10. Mikado - 947
  11. Milan - 5,836
  12. Milford - 15,736
  13. Millbrook - 1,113
  14. Millersburg - 206
  15. Millington - 4,354
  16. Minden - 545
  17. Minden City - 197
  18. Mio - 1,826
  19. Mohawk - 1,121
  20. MOLINE - 219
  21. Monroe - 20,733
  1. Montague - 2,361
  2. Montgomery - 342
  3. Montrose - 1,657
  4. MOORESTOWN - 7,536
  5. Moran - 994
  6. Morenci - 2,220
  7. Morley - 493
  8. Morrice - 927
  9. Mottville - 1,436
  10. Mount Clemens - 16,314
  11. Mount Morris - 3,086
  12. Mount Pleasant - 26,016
  13. Muir - 604
  14. MULLETT LAKE - 31
  15. Mulliken - 553
  16. MUNGER - 1,542
  17. Munising - 2,355
  18. MUNITH - 2,789
  19. Muskegon - 38,401
  20. Muskegon Heights - 10,856
  21. Mussey - 4,206
  1. Nadeau - 1,161
  2. Nahma - 495
  3. Napoleon - 6,776
  4. Nashville - 1,628
  5. NATIONAL CITY - 1,776
  6. NAUBINWAY - 731
  7. Negaunee - 4,568
  8. New Baltimore - 12,084
  9. NEW BOSTON - 7,792
  1. New Buffalo - 1,883
  2. New Era - 451
  3. New Haven - 4,642
  4. NEW HUDSON - 5,419
  5. New Lothrop - 581
  6. NEW TROY - 497
  7. Newaygo - 1,976
  8. Newberry - 1,519
  1. NEWPORT - 10,420
  2. Niles - 11,600
  3. NISULA - 73
  4. North Adams - 477
  5. North Branch - 3,645
  6. North Muskegon - 3,786
  7. NORTH STREET - 5,765
  8. Northport - 526
  1. Northville - 5,970
  2. Northville township - 28,497
  3. Norton Shores - 23,994
  4. Norvell - 2,963
  5. Norway - 2,845
  6. Nottawa - 2,282
  7. Novi - 55,224
  8. NUNICA - 3,251
  1. Oak Park - 29,319
  2. Oakland township - 16,779
  3. Oakley - 290
  4. Ocqueoc - 655
  5. ODEN - 363
  6. Okemos - 21,369
  7. Olivet - 1,605
  1. Omer - 313
  2. Onaway - 880
  3. Onekama - 1,329
  4. Onondaga - 3,158
  5. Onsted - 917
  6. Ontonagon - 2,579
  7. Orchard Lake Village - 2,375
  1. Orion township - 35,394
  2. Orleans - 2,743
  3. Ortonville - 1,442
  4. Oscoda - 6,997
  5. OSSEO - 2,973
  6. Ossineke - 1,675
  7. Otisville - 864
  1. Otsego - 3,956
  2. OTTAWA LAKE - 4,038
  3. Otter Lake - 389
  4. Ovid - 2,326
  5. Owendale - 241
  6. Owosso - 15,194
  7. Oxford - 20,526
  1. PAINESDALE - 685
  2. Palmer - 418
  3. Palmyra - 2,084
  4. Paradise - 4,713
  5. Parchment - 1,804
  6. Paris - 481
  7. Parma - 2,726
  8. Paw Paw - 7,041
  9. Peacock - 492
  10. Pearl Beach - 2,829
  11. Peck - 632
  12. PELKIE - 1,286
  13. Pellston - 822
  1. Pentwater - 1,515
  2. PERKINS - 59
  3. Perrinton - 406
  4. PERRONVILLE - 100
  5. Perry - 2,188
  6. Petersburg - 1,146
  7. Petoskey - 5,670
  8. Pewamo - 469
  9. Pickford - 1,595
  10. Pierson - 3,216
  11. Pigeon - 1,208
  12. Pinckney - 2,427
  13. Pinconning - 1,307
  1. Port Huron Township - 10,654
  2. Port Sanilac - 623
  3. Port Sheldon - 4,240
  4. Portage - 46,292
  5. Portland - 3,883
  6. Posen - 850
  7. Potterville - 2,617
  8. Powers - 422
  9. Prescott - 266
  10. Presque Isle - 1,656
  11. Prudenville - 1,682
  12. PULLMAN - 3,348
  1. Quincy - 4,285
  1. Quinnesec - 1,191
      1. RALPH - 51
      2. RAMSAY - 384
      3. RAPID CITY - 1,352
      4. Rapid River - 1,145
      5. Ravenna - 2,905
      6. RAY - 3,904
      7. Ray township - 3,739
      8. Reading - 1,078
      9. Redford - 48,362
      10. Reed City - 2,425
      11. Reese - 1,454
      12. REMUS - 2,935
      1. Republic - 1,060
      2. RHODES - 1,129
      3. Richland - 7,580
      4. Richmond - 5,735
      5. Richmond township - 3,665
      6. Ridgeway - 1,542
      7. Riga - 1,406
      8. Riley - 2,024
      9. Riley township - 3,353
      10. River Rouge - 7,903
      11. RIVERDALE - 2,477
      12. Riverview - 12,486
      1. RIVES JUNCTION - 3,740
      2. Rochester - 12,711
      3. Rochester Hills - 70,995
      4. ROCK - 1,214
      5. Rockford - 5,719
      6. Rockland - 228
      7. Rockwood - 3,289
      8. RODNEY - 1,812
      9. Rogers City - 2,827
      10. Rollin - 3,270
      11. Romeo - 3,596
      12. Romulus - 23,989
      1. ROOS - 4,185
      2. Roscommon - 4,411
      3. Rose City - 653
      4. Rosebush - 368
      5. Roseville - 47,299
      6. Rothbury - 432
      7. Royal Oak - 57,236
      8. RUBY - 5,765
      9. Rudyard - 1,370
      10. RUMELY - 38
      11. RUTH - 921
      1. Saginaw - 51,508
      2. Sagola - 1,106
      3. Saint Charles - 6,657
      4. Saint Clair - 12,340
      5. Saint Clair Township - 6,817
      6. SAINT HELEN - 4,525
      7. Saint Ignace - 5,202
      8. Saint Johns - 17,193
      9. Saint Joseph - 10,028
      10. Saint Louis - 9,519
      11. Saline - 8,810
      12. SAND CREEK - 930
      13. Sand Lake - 1,412
      14. Sandusky - 2,679
      15. Sanford - 859
      16. Saranac - 1,325
      17. Saugatuck - 925
      18. Sault Sainte Marie - 14,144
      19. SAWYER - 2,578
      20. Schoolcraft - 1,839
      21. Scio Township - 20,081
      1. SCOTTS - 3,019
      2. Scottville - 1,214
      3. SEARS - 1,110
      4. Sebewaing - 2,724
      5. SELFRIDGE ANGB - 23,882
      6. Seneca - 1,230
      7. Seney - 119
      8. Sharon - 1,737
      9. Shelby - 4,069
      10. Shelby Township - 73,804
      11. SHELBYVILLE - 3,314
      12. Shepherd - 1,515
      13. Sheridan - 1,936
      14. Sherwood - 2,094
      15. SHINGLETON - 942
      16. SIDNAW - 141
      17. Sidney - 2,574
      18. SILVERWOOD - 1,133
      19. SIX LAKES - 2,215
      20. Skandia - 826
      21. SKANEE - 248
      1. SMITHS CREEK - 8,623
      2. SNOVER - 448
      3. Sodus - 1,932
      4. Somerset - 4,623
      5. SOMERSET CENTER - 785
      6. SOUTH BOARDMAN - 536
      7. South Branch - 2,007
      8. South Haven - 4,403
      9. South Lyon - 11,327
      10. South Range - 758
      11. South Rockwood - 1,675
      12. Southfield - 71,739
      13. Southfield township - 14,547
      14. Southgate - 30,047
      15. Spalding - 1,674
      16. Sparta - 9,110
      17. Spring Arbor - 8,267
      18. Spring Lake - 14,300
      19. Springfield - 5,260
      20. Springfield township - 13,940
      21. Springport - 2,159
      1. SPRUCE - 1,329
      2. St. Clair Shores - 59,715
      3. Stambaugh - 1,140
      4. Standish - 1,509
      5. Stanton - 1,419
      6. Stanwood - 211
      7. Stephenson - 862
      8. Sterling - 530
      9. Sterling Heights - 129,699
      10. Stevensville - 1,142
      11. Stockbridge - 3,896
      12. STRONACH - 821
      13. Sturgis - 10,994
      14. Sumner - 1,930
      15. Sunfield - 1,997
      16. Superior township - 13,058
      17. Suttons Bay - 2,982
      18. Swartz Creek - 5,758
      19. SYLVAN BEACH - 8,747
      20. Sylvan Lake - 1,720
      1. Tawas City - 1,827
      2. Taylor - 63,131
      3. Tecumseh - 8,521
      4. Tekonsha - 1,645
      5. Temperance - 8,517
      6. Thompson - 795
      1. Thompsonville - 441
      2. Three Oaks - 2,574
      3. Three Rivers - 7,811
      4. TIPTON - 1,925
      5. TOIVOLA - 437
      6. TOPINABEE - 68
      1. TOWER - 69
      2. Traverse City - 14,674
      3. TRENARY - 944
      4. Trenton - 18,853
      5. TROUT CREEK - 444
      6. Trout Lake - 384
      1. Troy - 80,980
      2. TRUFANT - 1,292
      3. Turner - 550
      4. Tustin - 230
      5. Twin Lake - 1,720
      6. Twining - 181
      1. Ubly - 858
      2. Unadilla - 3,366
      1. Union - 2,868
      2. Union City - 1,599
      1. Utica - 4,757
      1. Vandalia - 301
      2. Vanderbilt - 562
      1. Vassar - 2,697
      2. Vermontville - 2,053
      1. Vernon - 1,369
      2. VESTABURG - 3,029
      1. Vicksburg - 2,906
      2. VULCAN - 115
      1. Wakefield - 1,851
      2. Waldron - 538
      3. WALES - 2,986
      4. Wales township - 3,248
      5. WALHALLA - 149
      6. Walker - 23,537
      7. Walkerville - 247
      8. WALLACE - 1,679
      9. Walled Lake - 6,999
      10. WALLOON LAKE - 290
      11. Warren - 134,056
      12. Washington township - 25,139
      13. Waterford - 73,150
      14. Waterford township - 71,707
      1. WATERSMEET - 1,417
      2. Watervliet - 1,735
      3. WATTON - 360
      4. Wayland - 4,079
      5. Wayne - 17,593
      6. Webberville - 1,272
      7. Webster - 6,784
      8. Weidman - 959
      9. Wells - 4,885
      10. WELLSTON - 311
      11. WEQUETONSING - 7,329
      12. West Bloomfield Township - 64,690
      13. West Branch - 2,139
      14. WEST OLIVE - 7,697
      1. Westland - 84,094
      2. WESTON - 100
      3. Westphalia - 2,365
      4. Westwood - 8,653
      5. WETMORE - 663
      6. Wheeler - 2,786
      7. White Cloud - 1,408
      8. White Lake Township - 30,019
      9. White Pigeon - 3,753
      10. White Pine - 474
      11. Whitehall - 2,706
      12. Whitmore Lake - 6,423
      13. WHITTAKER - 106
      1. Whittemore - 384
      2. WILLIAMSBURG - 6,682
      3. Williamston - 3,854
      4. WILLIS - 2,616
      5. Wilson - 2,029
      6. WINN - 117
      7. Wixom - 13,498
      8. Wolverine - 244
      9. Wolverine Lake - 4,312
      10. Woodhaven - 12,875
      11. Woodland - 2,047
      12. Wyandotte - 25,883
      13. Wyoming - 72,125
      1. Yale - 1,955
      1. Ypsilanti - 19,435
        1. Zeeland - 5,504