Michigan has a property tax system with strong built-in protections for homeowners — but those protections don’t guarantee your assessment is accurate. If your home is overassessed, Michigan gives you clear legal rights to appeal. Here’s how.
How Michigan Property Taxes Work
Michigan assessors are required to assess all property at 50% of true cash value (market value). This is called the State Equalized Value (SEV). Your actual taxable value is capped by the Proposal A cap — annual increases are limited to 5% or the rate of inflation, whichever is lower. When property is sold, the taxable value resets to the SEV, which is why new buyers often face a significant tax increase.
The Deadline: Protest Day in March
Assessment notices go out in February. You must file a protest with your local Board of Review during the March Board of Review session — typically the second week of March. The exact dates vary by municipality. Check with your local assessor’s office every February for your specific township or city’s schedule.
Step-by-Step: The Michigan Appeal Process
Step 1: Review Your Assessment Notice
Your notice arrives in February and shows your property’s assessed value (SEV), taxable value, and the capped value. If the SEV is more than 50% of what you believe your home would sell for today, you have grounds to protest.
Step 2: File a Protest with the March Board of Review
Attend your local Board of Review session in March and present your protest in person, or submit a written protest (some municipalities allow written-only protests). Bring comparable sales — similar homes that sold within the past year at prices supporting a lower value. The board can lower your assessment on the spot.
Step 3: Michigan Tax Tribunal
If the Board of Review doesn’t correct your assessment, you can appeal to the Michigan Tax Tribunal by July 31 of the same year. For residential properties, the Small Claims Division handles cases quickly and informally — no attorney required. For commercial properties, the Entire Tribunal has more formal proceedings.
Principal Residence Exemption — Don’t Miss This
Michigan’s Principal Residence Exemption (PRE) eliminates the 18-mill school operating tax on your primary residence — worth hundreds to thousands of dollars per year depending on your value. If you own and occupy your home as your primary residence and haven’t filed for this exemption, file Form 2368 with your local assessor immediately.
Key Michigan Counties
- Wayne County (Detroit): waynecounty.com/government/treasurer
- Oakland County: oakgov.com/assessments
- Macomb County: macombgov.org/assessor
- Kent County (Grand Rapids): accesskent.com/equalization
- Washtenaw County (Ann Arbor): washtenaw.org/government/equalization
More State Guides
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