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Michigan property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

Treasury's MCL 211.78a(3) timeline adds a 4% administration fee and 1% monthly noncompounded interest when prior-year unpaid taxes are returned delinquent March 1. Later forfeiture stages have additional charges.

Official source. Verified .

Appeal process

For residential real property, file the Michigan Tax Tribunal petition by July 31 of the tax year under MCL 205.735a(6); this fact does not describe the prerequisite local Board of Review procedure.

Official source. Statutory. Verified .

Who may represent homeowners

Tribunal Rule 229 permits an attorney or authorized representative to appear by signing the initiating document or filing an appearance.

Official source. Statutory. Verified .

Principal Residence Exemption

Owner's principal residence is exempt from local school operating millage up to 18 mills.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Poverty Exemption

Principal residence of people unable to contribute due to poverty; annual application and supporting documentation; local assessor supplies income and other criteria.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Michigan?

For residential real property, file the Michigan Tax Tribunal petition by July 31 of the tax year under MCL 205.735a(6); this fact does not describe the prerequisite local Board of Review procedure.

Who may represent a homeowner in a Michigan property tax appeal?

Tribunal Rule 229 permits an attorney or authorized representative to appear by signing the initiating document or filing an appearance.

Sources

www.michigan.gov
4% administration fee and interest computed at a non- compounded rate of 1% per month or fraction of a month added to delinquent parcel.

Verified October 24, 2026

www.michigan.gov
Michigan Tax Tribunal Filing Deadline: Appeals of property classified as residential real, agricultural real, timber-cutover real or agricultural personal must be made by filing a written petition with the Michigan Tax Tribunal on or before July 31 of the tax year involved. MCL 205.735a(6)

Verified October 24, 2026

www.michigan.gov
An attorney or authorized representative may appear on behalf of a party in a contested case by signing the petition or other document initiating the participation of that party in the contested case or by filing an appearance.

Verified October 24, 2026

www.michigan.gov
Principal Residence Exemption

Verified October 24, 2026

www.michigan.gov
A principal residence exemption exempts an owner’s principal residence from the local school operating millage, up to 18 mills.

Verified October 24, 2026

www.michigan.gov
Poverty Exemption

Verified October 24, 2026

www.michigan.gov
MCL 211.7u provides for a property tax exemption, in whole or part, for the principal residence of persons who, by reason of poverty, are unable to contribute to the public charges. In order to receive a poverty exemption, a taxpayer must annually file a completed application form, and all required additional documentation, with the supervisor, assessor, or the Board of Review where the property is located.

Verified October 24, 2026