Tax Code Reference
Effective Rate: 1.19%
Michigan
Property Tax Code
Michigan Compiled Laws — Chapter 211 (Property Tax) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Michigan.
Quick Facts
Assessment Authority
Township/City Assessor
Appeal Board
Board of Review
Assessment Ratio
50% of true cash value (State Equalized Value)
Assessment Cycle
Annual
Appeal Deadline
March Board of Review (required first step for residential); Michigan Tax Tribunal by July 31 (residential) / June 1, 2026 (commercial-industrial)
Assessment System
Governing CodeMichigan Compiled Laws — Chapter 211 (Property Tax)
Assessment AuthorityTownship/City Assessor
Assessment Ratio50% of true cash value (State Equalized Value)
Assessment CycleAnnual
Appeal System
Appeal BoardBoard of Review / Michigan Tax Tribunal
Appeal DeadlineMarch Board of Review (required first step for residential); Michigan Tax Tribunal by July 31 (residential) / June 1, 2026 (commercial-industrial)
Key Notes for Michigan
Michigan's Proposal A (1994) caps annual increases in taxable value at 5% or CPI. The Principal Residence Exemption (PRE) is critical — it exempts owner-occupied homes from the 18-mill school operating levy. The July 31 deadline applies to commercial/industrial; residential must appeal to the March Board of Review first.
Hearing Types Available
1
March Board of Review2
Michigan Tax Tribunal3
Court of AppealsValid Grounds for Appeal
Overvaluation (true cash value)
Unequal assessment
Denial of PRE
Incorrect classification