AssessCheck

Michigan Property Tax Deadlines

Michigan’s calendar has an unusual shape: the dates run through the local boards before they reach the state tribunal, and which of the two Tribunal deadlines applies to you depends on the class your property is in. Residential and agricultural owners get the later one — and only after the March Board of Review has heard the protest.

Note also that the assessment date is at the end of the year rather than at the start of it. Michigan assesses as of December 31, and the taxes levied on that assessment arrive the following year.

Tax Day and the assessment

Michigan assesses property as of December 31 — the state's tax day — and the assessor's determination of assessed value is made as of that date. The taxes levied on that assessment are billed in the following year, so the values on a bill are the ones the property carried at the end of the previous calendar year.

Your notice of assessment

The notice of assessment, taxable valuation and property classification is mailed before the March meetings of the local boards of review. It carries the state equalized value, the principal residence exemption percentage and whether a transfer of ownership occurred, which is the fact that decides whether the taxable value is capped that year.

Anchor: the March meetings of the local boards of review · Basis: rule tied to an event

Protesting to the March Board of Review

A protest to the March Board of Review is the required first step for residential and agricultural property, and making it is what reserves the right to appeal to the Michigan Tax Tribunal. The board meets in March. This site does not state the session requirement or the exact days, because the statute that sets them could not be read from an official source; your city or township publishes its own board schedule.

Anchor: the March Board of Review's meetings · Basis: rule tied to an event

The board's written decision

The board must notify a protester in writing by the first Monday in June of its action on the protest, and that notice must state the right to appeal to the Michigan Tax Tribunal, the time limits for doing so, and the Tribunal's address. The board's decision binds the current assessment year only.

The Tribunal deadline for residential and agricultural property

Residential and agricultural property must protest to the March Board of Review first, and its appeal to the Michigan Tax Tribunal is due on or before July 31 of the tax year involved.

The Tribunal deadline for commercial and industrial property

Since 2007, commercial and industrial real property may appeal directly to the Michigan Tax Tribunal on or before May 31, without petitioning the March Board of Review first. Personal property may also go directly to the Tribunal, provided a personal property statement was filed before the board commences.

The principal residence exemption affidavit

The principal residence exemption affidavit is filed with the city or township by June 1 for the succeeding summer property tax levy, or by November 1 for the succeeding winter property tax levy. Which of the two applies depends on when your local unit collects its school taxes.

The shape of the year (illustrative)

Illustrative sequence for one assessment year. The dates that control are the ones your city or township and the Tribunal publish.

  1. December 31: Tax Day. The assessor determines assessed value as of this date.
  2. Before the March board meetings: the notice of assessment, taxable valuation and property classification reaches you, carrying the transfer of ownership line.
  3. In March: the Board of Review meets, and the protest is made — the step that reserves the Tribunal right for residential and agricultural property.
  4. By the first Monday in June: the board notifies you in writing of its action, and that notice states the appeal right and the time limits.
  5. July 31: the Tribunal deadline for residential and agricultural property. Commercial and industrial property, which may skip the board, had a May 31 date instead.
  6. June 1 or November 1, for the following levy: the principal residence exemption affidavit is filed with your city or township — June 1 where the local unit collects school taxes in summer, November 1 where it collects them in winter.

What this tells you: the two things that decide your year arrive before any hearing — the transfer of ownership line on the notice, which decides whether the taxable value is capped at all, and the appointment for the March board, which decides whether you can still reach the Tribunal.

What it does not tell you: the days in March your own board sits. That schedule is published by your city or township, and this site does not state it: the statute that sets the session requirement could not be read from an official source. The appeal page says the same about the rest of the ladder.

Where the processes are explained

Sources