Property tax revenues are one of the most important sources of funding for local governments in Michigan, but jurisdictions’ revenues are constrained in part because most have at least some properties that are exempt from taxes. This report presents Michigan local government leaders’ opinions regarding the presence and local impact of property tax exemptions in their communities. The findings in this report are based on statewide surveys of local government leaders in the Spring 2013 wave of the Michigan Public Policy Survey (MPPS).