Property Tax Due Dates in Michigan

Michigan has one of the most distinctive property tax structures in the country — most homeowners receive two separate tax bills each year: a summer bill and a winter bill. The summer bill (covering school operating taxes and some local taxes) is issued July 1; the winter bill (covering county, township, and remaining local taxes) is issued December 1. Michigan property assessments are governed by Proposal A (1994), which caps the annual increase in "taxable value" at 5% or the rate of inflation (CPI), whichever is lower. This means long-term homeowners are often taxed on a value well below current market value. However, when a property sells, the taxable value "uncaps" and resets to 50% of the new market value — sometimes causing a significant tax increase for new buyers.

Michigan property tax bills follow a split schedule: Summer tax bill: Issued July 1, due by September 14 without penalty. After September 14, a 1% monthly penalty applies for the first two months, then 1/2% per month thereafter. Unpaid summer taxes are turned over to the county treasurer on March 1. Winter tax bill: Issued December 1, due by February 14 without penalty. After February 14, similar penalties apply. Unpaid winter taxes are also turned over to the county treasurer. Some townships and cities collect only summer or only winter taxes — check with your local treasurer for your specific billing schedule. After taxes are turned over to the county treasurer (March 1 for prior-year summer taxes), additional fees apply and the county begins the forfeiture and foreclosure process if taxes remain unpaid for three years. Most counties and municipalities offer online payment. Contact your local township or city treasurer for payment options.

Michigan offers several important property tax relief programs: Principal Residence Exemption (PRE) — Michigan's most significant homeowner benefit. Owner-occupied primary residences are exempt from the 18-mill state education tax, which represents a substantial savings. You must file an affidavit with your local assessor by June 1 (for summer tax) or November 1 (for winter tax). The PRE remains in place as long as you occupy the home as your primary residence. Poverty Tax Exemption — Qualifying low-income homeowners may receive a partial or full exemption from property taxes. Income limits are set by local taxing units. Apply with your local Board of Review in March. Disabled Veterans Exemption — Veterans with a service-connected disability of 100% (or those entitled to veterans benefits at the 100% rate) are fully exempt from all property taxes on their principal residence. Surviving spouses may continue the exemption. Apply with your local assessor. Farmland Preservation (PA 116) — Owners of farmland who agree not to develop it for a period of years receive a tax credit equal to a percentage of their property taxes.

Michigan property tax appeals follow a specific calendar tied to the assessment cycle: March Board of Review: Every March, your local Board of Review meets to correct assessment errors. This is the primary opportunity to appeal your assessment. You must appear in person or submit a written protest during the Board of Review period (typically the second week of March). Contact your local assessor for exact dates. Deadline: Protests must be filed with the Board of Review during the March session. Missing this window generally means waiting until the following year. Step 1: Review your Notice of Assessment, which is mailed in late February or early March. Compare your assessed value (which should be 50% of market value) to recent sales of comparable homes. Step 2: Attend the March Board of Review or file a written appeal. Present comparable sales data, an independent appraisal, or other evidence. Step 3: If the Board of Review denies your appeal, file a petition with the Michigan Tax Tribunal within 35 days of the Board of Review decision (for residential property) or by July 31 (for commercial/industrial). Note: Taxable value cannot be appealed — only the assessed value (state equalized value) can be challenged through the appeals process.