Michigan property taxes (2026)

How Michigan property taxes work

Michigan taxes run on two values: the assessed value (50% of market value, also called state equalized value) and the taxable value — the one your bill actually runs on. Under Proposal A, taxable value can grow no faster than inflation or 5%, whichever is less, until the home sells; then it 'pops up' to the assessed value for the new owner.

Every winter the assessor mails a Notice of Assessment showing both numbers. The appeal path is unusual and strict: you must protest to your local March Board of Review — hearings start the second Monday in March — and only after that can you take a residential appeal to the Michigan Tax Tribunal, by July 31.

Bills come twice a year from your city or township treasurer: a summer bill issued in July (the bigger one in most communities, commonly due mid-September) and a winter bill issued in December, commonly due February 14. Exact dates are printed on the bills and vary by community.

The Principal Residence Exemption is the everyday saver here: it exempts your home from up to 18 mills of school operating tax. File the affidavit by June 1 to cover that year's summer and winter bills (a November 1 filing catches the later levy).

When payments are due

Two bills from your local treasurer: summer (issued July, commonly due mid-September) and winter (issued December, commonly due February 14).

Exact dates can vary by county — use your county's page above for the dates on your bill.

How to appeal your assessment

The statewide rule: Protest to your local March Board of Review (hearings begin the second Monday in March) — mandatory first step — then appeal to the Michigan Tax Tribunal by July 31 if needed

The Notice of Assessment arrives in late February, giving you only days to prepare — Michigan's window is one of the earliest and shortest in the country. Skipping the March Board of Review forfeits the Tribunal for residential property.

1. Read your Notice of Assessment in late FebruaryIt shows assessed value (50% of market), taxable value, and classification — and lists your Board of Review meeting dates.
2. Build your case fastComparable sales showing market value below twice your assessed value are the core evidence. Letters or agent appearances are allowed in many communities.
3. Protest at the March Board of ReviewHearings start the second Monday in March at your city or township. This step is mandatory to preserve further appeal.
4. Get the board's decisionDecisions mail in spring with your Tribunal rights.
5. Appeal to the Michigan Tax Tribunal by July 31Residential appeals go to the Tribunal's Small Claims Division — informal, no lawyer needed.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Assessors update assessed values annually to track 50% of market value, but your taxable value grows at most inflation-or-5% until the home transfers — then it resets to assessed value for the buyer.

Value notices (Notice of Assessment, Taxable Valuation and Property Classification) usually mail in late February.

Common questions

When are property taxes due in Michigan?

Twice a year from your city or township: the summer bill (issued July, commonly due September 14) and the winter bill (issued December, commonly due February 14). Your community's exact dates are on the bill.

How do I appeal my Michigan assessment?

Two steps, in order: protest at your local March Board of Review (hearings start the second Monday in March — mandatory), then if needed appeal to the Michigan Tax Tribunal by July 31. The notice arrives in late February, so move quickly.

What's the difference between assessed value and taxable value?

Assessed value is 50% of what the assessor thinks your home is worth. Taxable value — what your bill runs on — is capped at inflation-or-5% growth per year until the home sells. Longtime owners often pay on far less than half their home's worth.

Why did my taxes jump after I bought my house?

The Proposal A cap 'pops up' at transfer: the seller's capped taxable value resets to the full assessed value for you. Budget from the assessed value, not the seller's old bill.

What is the Principal Residence Exemption?

It exempts the home you live in from up to 18 mills of school operating tax. File the affidavit (Form 2368) with your assessor by June 1 to cover that year — one filing, and it sticks while you live there.