Michigan Property Tax Appeal Guide
Michigan assesses property at 50% of true cash (market) value, while Proposal A caps annual taxable value growth at the lesser of inflation or 5%.
50%
Statutory percentage
July 31 (Michigan Tax Tribunal) or May 31 (Board of Review)
Verified July 2026 — confirm on your notice
Mich. Comp. Laws § 211.30 (board of review)
Governing state code
How to File in Michigan
Review the Notice of Assessment showing state equalized value and taxable value.
Protest to the local March Board of Review (required before higher appeals).
Present comparable sales showing true cash value is overstated.
Appeal residential property to the Michigan Tax Tribunal by July 31.
Provide your evidence at the Tax Tribunal hearing.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Michigan?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Michigan
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Michigan taxes 50% of value, so the taxable amount drops from $200,000 to $175,000. At a typical effective rate of ~1.5%, that is about $375 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Michigan appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation (true cash value) · Unequal assessment · Denial of PRE · Incorrect classification
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Michigan county assessor before filing — it is the fastest saving most people miss.
- Principal Residence Exemption (PRE) Exemption from 18-mill school levy
- Owner-occupied primary residence
- Poverty Exemption Up to full exemption
- Income below federal poverty guidelines
- Veteran Exemption Full exemption
- 100% disabled veteran or surviving spouse
Who hears a Michigan appeal
Your appeal is decided by Board of Review / Michigan Tax Tribunal — the value itself is set by the Township/City Assessor, which is who you are disagreeing with.
- 1
March Board of Review
- 2
Michigan Tax Tribunal
- 3
Court of Appeals
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Michigan statutes
The sections a Michigan appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- MCL §211.27
- True Cash Value
- MCL §211.27a
- Capped Value
- MCL §211.34c
- Board of Review
- MCL §205.731
- Michigan Tax Tribunal
- MCL §211.7cc
- Principal Residence Exemption
Official Michigan resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Michigan property tax appeal questions
- When is the deadline to appeal property taxes in Michigan?
- July 31 (Michigan Tax Tribunal) or May 31 (Board of Review). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Michigan?
- Board of Review / Michigan Tax Tribunal hears it. The full path is: March Board of Review, then Michigan Tax Tribunal, then Court of Appeals.
- What is the assessment ratio in Michigan?
- 50% of true cash value (State Equalized Value). That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Michigan?
- Michigan recognises these grounds: Overvaluation (true cash value), Unequal assessment, Denial of PRE, Incorrect classification. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Michigan offer?
- Principal Residence Exemption (PRE) — Exemption from 18-mill school levy, for owner-occupied primary residence; Poverty Exemption — Up to full exemption, for income below federal poverty guidelines; Veteran Exemption — Full exemption, for 100% disabled veteran or surviving spouse. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Michigan?
- About 1.19% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Michigan Tax Estimator
$0 / yr
Based on 50% ratio & avg. millage. Estimate only.
Generate your Michigan appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.