This work reports, for the first time, on the possibility of realizing surface micromachined silicon germanium structures at 210°C, which have extremely low strain gradient (μm-1). This extremely low strain gradient is obtained by tuning the physical properties of Si1-xGex, locally, without affecting the underlying layers, by excimer laser annealing. Tuning the laser annealing condition to optimize the physical properties of PECVD Si1-xGex is challenging, especially for films deposited at low temperatures (~ 250°C or lower) due to the high hydrogen content and the poor adhesion of these films. Furthermore, optimizing some properties might be at the cost of others. To clarify this issue, it is interesting to note that reducing the electrical resistivity implies using high laser pulse fluence. This however will increase mean stress, strain gradient and surface roughness as will be shown in this work.