When Do Property Tax Bills Come Out in Michigan? Key Dates and Deadlines
TL;DR
Michigan assessment notices arrive in February. The Board of Review meets in March, and that is your window to appeal. Tax bills come in two rounds: summer tax (due July 1) and winter tax (due December 1 in most municipalities). Michigan has a unique "capped" system where your Taxable Value is limited to inflation increases unless the property changes hands. If you recently bought a home, your Taxable Value uncaps to the State Equalized Value, which can mean a significant tax increase.
Michigan Property Tax Calendar
| When | What Happens | Your Action |
|---|---|---|
| December 31 (prior year) | Tax Day (property assessed as of this date) | Assessment basis |
| February | Assessment notices mailed | Review immediately |
| March (second and third weeks) | Board of Review meets | File petition and attend or submit in writing |
| July 1 | Summer tax due | Pay |
| September 1 | Summer tax becomes delinquent | Penalties begin |
| December 1 | Winter tax due (varies by municipality) | Pay |
| February 14 (following year) | Winter tax becomes delinquent | Penalties begin |
Understanding Michigan's Two-Value System
Michigan uses two values that determine your property taxes:
- State Equalized Value (SEV): 50% of your property's true cash value (market value). This is what the assessor determines.
- Taxable Value (TV): Capped at the prior year's TV plus the rate of inflation (CPI) or 5%, whichever is less. This is what you actually pay taxes on.
For homeowners who have owned their property for several years, the Taxable Value is often significantly lower than the SEV, meaning you pay taxes on a lower amount than the property is actually worth.
The Uncapping Problem
When a property changes ownership, the Taxable Value "uncaps" and resets to the current SEV. This can mean a dramatic tax increase for the new owner, even if the assessment has not changed. This is one of the most common complaints from recent Michigan home buyers.
If you recently purchased your home and your Taxable Value jumped, this is by design under Michigan law. However, you can still appeal the SEV if you believe the assessor's market value is too high.
How to Appeal in Michigan
Board of Review (March)
The Board of Review meets in March, typically during the second and third weeks. This is your primary appeal window. To appeal:
- File a petition with your municipality's Board of Review (available from the assessor's office or city/township website)
- State your case: You can challenge the SEV (assessment too high) or claim a Taxable Value error
- Present evidence: Comparable sales, appraisals, photos, or documentation of errors
- Attend the hearing or submit in writing (check your municipality's rules)
Michigan Tax Tribunal (Second Level)
If the Board of Review denies your appeal, you can file with the Michigan Tax Tribunal by July 31 (for residential properties). The Small Claims Division handles properties with an SEV under $100,000. No attorney is required for small claims.
Michigan Tax Bill Structure
Michigan collects taxes in two rounds:
- Summer tax: Typically includes school operating taxes. Bills mailed in June, due July 1.
- Winter tax: Typically includes county, township/city, library, and other local taxes. Bills mailed in November, due December 1 (varies by municipality).
Some municipalities have different due dates. Check with your local treasurer.
Michigan Exemptions
| Exemption | Benefit | Eligibility |
|---|---|---|
| Principal Residence Exemption (PRE) | Exempts from 18 mills of school operating tax | Owner-occupied primary residence |
| Disabled veteran exemption | Full or partial exemption | 100% disabled veteran |
| Poverty exemption | Partial or full exemption | Income and asset limits set by municipality |
The Principal Residence Exemption is the most valuable. It must be filed with the local assessor. If you own and live in a Michigan home and are not receiving the PRE, you are paying 18 extra mills (about $18 per $1,000 of Taxable Value) in school taxes.
Frequently Asked Questions
Why did my taxes jump when I bought my home?
Michigan's Proposal A (1994) caps Taxable Value increases for existing homeowners. When the property transfers, the cap is removed and Taxable Value resets to the current SEV. The previous owner may have been paying taxes on a much lower Taxable Value.
Can I appeal the Taxable Value?
You can appeal if you believe the Taxable Value was calculated incorrectly (wrong CPI applied, incorrect transfer date, etc.). You can also appeal the SEV, which is the assessor's opinion of market value.
What if the Board of Review already met and I missed it?
Some municipalities hold a July Board of Review for hardship cases and errors. You can also file with the Michigan Tax Tribunal by July 31. After that, you must wait until next year.
Michigan Board of Review Meets in March
Notices arrive in February. You have weeks, not months. PropertyTaxFight builds your evidence packet with comparable sales and assessment analysis. $79 one-time. Get ready now.