Michigan Property Tax Appeal Guide | Property Tax Edge
Property Tax Edge logo
Property Tax Edge
propertytaxedge.com
HomeAll StatesMichigan
MI

Michigan

Midwest · 83 counties

Complete property tax appeal guide for Michigan homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Michigan Department of TreasuryModerate to Appeal
1.19%
Effective Tax Rate
Rank #14 nationally
50%
Assessment Ratio
50% of true cash value
$231,600
Median Home Value
latest Census/ACS estimate
$2,904
Median Annual Tax
Per year
1

Proposal A cap: taxable value increases limited to 5% or CPI per year — until you sell

2

Principal Residence Exemption (PRE) removes 18-mill school levy from homestead

3

March Board of Review window is only 3 days — mark your calendar

Appeal Deadline

March Board of Review (required first step for residential); Michigan Tax Tribunal by July 31 (residential) / June 1, 2026 (commercial-industrial)

Residential and agricultural owners must protest to the local March Board of Review before the Tax Tribunal will hear the case; the Tribunal deadline is July 31. Commercial, industrial and developmental real property may go directly to the Tribunal — that deadline is normally May 31, but for 2026 it falls on June 1 because May 31, 2026 is a Sunday (MCL 205.735a(8)).

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Michigan's Assessment Ratio

50%
50% of true cash value

Michigan uses a 50% assessment ratio, meaning your assessed value is set at 50% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.5.
Example: Assessed value of $115,800 ÷ 0.5 = $231,600 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in Michigan. Always convert to implied market value first.

How to Appeal Your Property Tax in Michigan

1

Receive assessment notice (February)

2

Appeal to local Board of Review in March (3-day window)

3

If denied, appeal to Michigan Tax Tribunal by July 31

4

Attend MTT hearing

5

Further appeal to Court of Appeals

Appeal Body
Board of Review → Michigan Tax Tribunal → Court of Appeals

Exemptions & Relief Programs

Homestead Exemption
Principal Residence Exemption (PRE): exempts homestead from 18-mill school operating levy
Senior / Disabled Exemption
Poverty Exemption: local boards can grant up to 100% exemption for qualifying low-income seniors
Proposal A
Taxable value (capped value) cannot increase more than 5% or CPI per year; resets to SEV on sale

Key Statutes & Legal References

§
MCL §211.27a (50% assessment)
§
MCL §211.7cc (Principal Residence Exemption)
§
MCL §205.731 (Michigan Tax Tribunal)

Michigan Property Tax Code

Governing Code
Michigan Compiled Laws — Chapter 211 (Property Tax)
Assessment Authority
Township/City Assessor
Appeal Board
Board of Review
Assessment Cycle
Annual

Key Statutes

MCL §211.27
True Cash Value
Defines true cash value as the usual selling price of property.
MCL §211.27a
Capped Value
Limits annual increases in taxable value to 5% or CPI, whichever is less (Proposal A).
MCL §211.34c
Board of Review
Establishes the March Board of Review for residential property appeals.
MCL §205.731
Michigan Tax Tribunal
Establishes the Tax Tribunal as the administrative appeal body.

Major Exemptions

Principal Residence Exemption (PRE)
Owner-occupied primary residence
Exemption from 18-mill school levy
Poverty Exemption
Income below federal poverty guidelines
Up to full exemption
Veteran Exemption
100% disabled veteran or surviving spouse
Full exemption
Official Code

Michigan Appeal Tools

Use these tools to build your appeal case for Michigan:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Michigan Calculator

$
$
Assessment ratio: 50% · Rate: 1.19%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
50% ratio requires conversion; Proposal A cap protects long-term owners; March Board window is very short

Taxing Authority

Local Assessor
Assessment Frequency
Annual

Ready to Appeal Your Michigan Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

Spot something wrong on this page? Tell us and we'll check it.

Michigan's assessment ratio study

How closely Michigan assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2025

County equalization studies / 24-month sales studies (Forms L-4021, L-4023, L-4024)

At the March Board of Review or the Michigan Tax Tribunal, prove true cash value and show the assessed value exceeds 50% of it, using the county equalization department's class/neighbourhood sales-study ratio and ECF as corroboration.

Official Michigan dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Michigan

Michigan's 'supplemental' exposure is retroactive: uncapping catch-up bills (up to 4 years with interest) when a transfer wasn't reported, July/December Board of Review corrections for clerical errors, and State Tax Commission 154 orders for omitted property. Nearly every path funnels to the Michigan Tax Tribunal with a 35-day appeal clock.

Uncapping Corrected Bills (failure to file Property Transfer Affidavit)

Transfer of ownership uncaps taxable value to SEV the following year (MCL 211.27a(3)). If the buyer fails to file the Property Transfer Affidavit (Form 2766/L-4260), the assessor or July/December Board of Review retroactively adjusts taxable value and corrected bills issue for the current year and up to 3 immediately preceding years, plus interest and penalties.

Appeal window: Appeal the July/December Board of Review determination to the Michigan Tax Tribunal within 35 days of the decision notice; erroneous-uncapping claims (no actual transfer) can also be corrected via 211.27b(6) / BOR.35 days

July / December Board of Review Correction (qualified errors)

Clerical errors or mutual mistakes of fact and other 'qualified errors' (wrong math, taxable-value calc errors, PRE issues) corrected at the July or December Board of Review; produces corrected or refunded bills.

Appeal window: Appeal the July/December BOR decision to the Michigan Tax Tribunal within 35 days.35 days

Omitted or Incorrectly Reported Property (State Tax Commission 154 order)

Property (commonly personal property) omitted from the roll or incorrectly reported; petition to the State Tax Commission, which places corrected value on the roll and certifies additional taxes.

Appeal window: Appeal the STC order to the Michigan Tax Tribunal within 35 days of the order (MCL 205.735a).35 days

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your Michigan appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

Build my packet

Michigan property tax appeals — frequently asked questions

When is the property tax appeal deadline in Michigan?+

In Michigan, the appeal window is March Board of Review (required first step for residential); Michigan Tax Tribunal by July 31 (residential) / June 1, 2026 (commercial-industrial). Residential and agricultural owners must protest to the local March Board of Review before the Tax Tribunal will hear the case; the Tribunal deadline is July 31. Commercial, industrial and developmental real property may go directly to the Tribunal — that deadline is normally May 31, but for 2026 it falls on June 1 because May 31, 2026 is a Sunday (MCL 205.735a(8)). Always confirm the exact date with your local local assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Michigan?+

The general process: 1) Receive assessment notice (February); 2) Appeal to local Board of Review in March (3-day window); 3) If denied, appeal to Michigan Tax Tribunal by July 31; 4) Attend MTT hearing; 5) Further appeal to Court of Appeals. Appeals are heard by the Board of Review → Michigan Tax Tribunal → Court of Appeals.

What is the average property tax rate in Michigan?+

Michigan's effective property tax rate is about 1.19% of value — roughly $2,904 per year on the state's median home value of $231,600. Assessments are made at 50% of true cash value.

What exemptions can lower my property tax in Michigan?+

Common relief includes the homestead exemption (Principal Residence Exemption (PRE): exempts homestead from 18-mill school operating levy) and senior relief (Poverty Exemption: local boards can grant up to 100% exemption for qualifying low-income seniors). Eligibility and amounts vary — check with Michigan Department of Treasury.

Does Michigan cap how much property taxes can increase?+

Yes. Under Proposal A: Taxable value (capped value) cannot increase more than 5% or CPI per year; resets to SEV on sale

Is it worth appealing my property taxes in Michigan?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.