An exhaust treatment system comprises a particulate matter filter, a first heater element, and a second heater element. The particulate matter (PM) filter filters PM from exhaust gas and includes N zones. Each of the N zones includes an inlet area that receives a portion of the exhaust gas. N is an integer greater than one. The first heater element includes a contact area that heats exhaust gas input to an inlet area of a first one of the N zones. The second heater element includes a second contact area that heats exhaust gas input to an inlet area of a second one of the N zones. A ratio of the contact area of the first heater element to the inlet area of the first zone is greater than a ratio of the contact area of the second heater element to the inlet area of the second zone.