How to Appeal Property Taxes in Michigan: March Board of Review
TL;DR
Michigan property tax appeals start at the March Board of Review, which meets in your city or township during the second week of March. You must file a petition by the board's last session day (typically the second or third Monday of March). Michigan assesses at 50% of market value, and there's a taxable value cap that limits annual increases to the rate of inflation or 5%, whichever is less. If the March Board denies your appeal, you can escalate to the Michigan Tax Tribunal by July 31.
Michigan property taxes are significant. The statewide average effective rate is around 1.38%, but some areas near Detroit, Flint, and Saginaw see rates above 2%. Michigan's system has a unique feature: the "taxable value" cap (Proposal A from 1994) limits how fast your taxable value can grow, which benefits long-time homeowners. But when you buy a property, taxable value resets to 50% of the purchase price, which can mean a sharp tax increase.
If you believe your assessed value is too high, Michigan provides a clear path to challenge it, starting with your local Board of Review.
How Michigan Assessments Work
Every property in Michigan has two values that matter for taxes:
- State Equalized Value (SEV): Set at 50% of the assessor's estimate of true cash (market) value. This is what you appeal.
- Taxable Value (TV): Capped at the prior year's taxable value plus inflation (CPI) or 5%, whichever is less, until the property transfers ownership. This is what your tax is actually calculated on.
When you buy a home, the taxable value "uncaps" and resets to the SEV. After that, the cap kicks in again and limits future increases.
| Term | What It Means | Example ($300,000 home) |
|---|---|---|
| True Cash Value | Market value | $300,000 |
| State Equalized Value (SEV) | 50% of market value | $150,000 |
| Taxable Value | SEV (if recently purchased) or capped amount | $150,000 (year 1) |
| Mill Rate (example) | Total mills from all levies | 45 mills |
| Annual Property Tax | Taxable Value x Mill Rate / 1000 | $6,750 |
Key Deadlines for 2026
| Date | Event |
|---|---|
| Late January / February | Assessment notices mailed to homeowners |
| Second week of March 2026 | March Board of Review meets (check your municipality for exact dates) |
| July 31, 2026 | Deadline to file with the Michigan Tax Tribunal (for residential) |
| May 31, 2026 | Deadline for Michigan Tax Tribunal (for commercial/industrial) |
Step-by-Step: Michigan Property Tax Appeal
Step 1: Review Your Assessment Notice
You'll receive an assessment notice in late January or February. Check your SEV and taxable value. If the SEV is more than 50% of what you believe your home would sell for, you have grounds to appeal. Also verify that the property record is accurate: square footage, lot size, number of bedrooms and bathrooms, and condition.
Step 2: Prepare Your Evidence
Comparable sales are the foundation of a Michigan appeal. Find 3-5 homes similar to yours that sold recently for prices suggesting your SEV is too high. Remember, your SEV should be 50% of market value, so a comp that sold for $280,000 supports an SEV of $140,000. For detailed guidance, see our comparable sales guide.
Other useful evidence includes:
- A recent appraisal (especially if you bought or refinanced recently)
- Photos of property condition issues
- Documentation of negative features (busy road, power lines, flood zone)
- Listing history if the property was on the market
Step 3: Attend the March Board of Review
The March Board of Review meets in your city or township hall during the second week of March. Call your local assessor's office to confirm exact dates and whether you need an appointment. Some municipalities allow walk-ins; others require scheduling.
At the meeting:
- Present your petition (a simple form available from the assessor)
- Show your comparable sales and other evidence
- State the SEV you believe is correct
- Answer questions from the board
The board will mail you a written decision, usually within a few weeks.
Step 4: Escalate to the Michigan Tax Tribunal (If Needed)
If the Board of Review doesn't reduce your value, you can file a petition with the Michigan Tax Tribunal (MTT). The deadline for residential property is July 31 of the tax year. The MTT conducts hearings either in person or by phone. This is a more formal process, but you can still represent yourself. For tips, see our hearing preparation guide.
Step 5: Small Claims Division Option
For residential properties with an SEV under $100,000, you can use the Tax Tribunal's Small Claims Division. It's simpler, faster, and designed for homeowners without attorneys. The decision is final and cannot be appealed further.
Michigan Property Tax Exemptions
Principal Residence Exemption (PRE)
If you live in the home as your primary residence, you're exempt from the 18-mill school operating tax. This is a significant savings. Make sure you've filed the Principal Residence Exemption affidavit (Form 2368) with your local assessor. If you haven't, you could be paying 18 mills more than you need to.
Poverty Exemption
Low-income homeowners may qualify for a partial or complete poverty exemption from property taxes. Income limits and asset limits are set by each municipality's guidelines. Apply to the Board of Review during its March or July session.
Disabled Veterans Exemption
Michigan provides a full property tax exemption for disabled veterans with a 100% disability rating. The exemption applies to the veteran's homestead. File the exemption with your local assessor.
Senior and Other Exemptions
Michigan does not have a general senior property tax exemption. However, seniors may qualify for the poverty exemption, the Michigan Homestead Property Tax Credit on their state income tax return, or local programs in certain municipalities.
Effective Tax Rates by Michigan County
| County | Effective Tax Rate | Median Home Value |
|---|---|---|
| Wayne (Detroit) | 2.35% | $85,000 |
| Oakland | 1.58% | $270,000 |
| Macomb | 1.65% | $195,000 |
| Washtenaw (Ann Arbor) | 1.72% | $310,000 |
| Kent (Grand Rapids) | 1.35% | $240,000 |
| Genesee (Flint) | 2.10% | $105,000 |
| Ingham (Lansing) | 1.85% | $170,000 |
| Ottawa | 1.18% | $265,000 |
Common Mistakes in Michigan Appeals
- Confusing SEV with taxable value: You appeal the SEV, not the taxable value. The taxable value is capped separately.
- Missing the March Board of Review: The window is short, often just a few days. Check your municipality's schedule early.
- Not filing the PRE: If you haven't filed your Principal Residence Exemption, you're overpaying by 18 mills. Fix this first.
- Using asking prices instead of sale prices: Boards want closed sales, not listings.
- Waiting too long after buying: When you buy, your taxable value uncaps. If the assessment is wrong from the start, appeal immediately.
For a comprehensive list of mistakes to avoid, read our common appeal mistakes article.
Frequently Asked Questions
What is Proposal A and how does it affect my taxes?
Proposal A (1994) caps annual increases in taxable value at the lesser of the Consumer Price Index or 5%. This means your taxes grow slowly if you stay in your home. But when you sell and someone buys, the taxable value uncaps to the current SEV. This is why new buyers often see a big jump in taxes compared to the prior owner.
Can I appeal if I just bought the house?
Yes. If the SEV exceeds 50% of your purchase price, your closing documents are strong evidence. File at the March Board of Review for an immediate correction. See our new buyer appeal guide.
Is there a cost to appeal?
The March Board of Review is free. Filing with the Michigan Tax Tribunal costs $50 for residential property in the Small Claims Division.
How often can I appeal?
You can appeal every year at the March Board of Review. There's no limit on how often you file.
Fight Your Michigan Property Tax Assessment
Think your Michigan SEV is too high? Our Evidence Packet gives you comparable sales, market data, and a ready-to-present case for the Board of Review. Get started in 5 minutes.
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