Michigan property tax appeals, 2027
In Michigan, you appeal a property assessment to the March Board of Review, and the deadline is the March Board of Review session, which starts the second Monday in March. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 83 counties, state and county recordsHow appeals work in Michigan
| Rule | What applies |
|---|---|
| What you argue | Market value as of Tax day, December 31 of the preceding year (MCL 211.2(2)); true cash value is the usual selling price (MCL 211.27(1)) |
| How homes are assessed | 50% of market value for homes. Assessed Value and State Equalized Value are 50% of true cash value (Const. art. IX, §3; MCL 211.27a(1)). Taxable Value (line 1) is capped and is not 50% of market; use SEV. Some assessors (e.g. Detroit) add an “Estimated True Cash Value (Market Value)” line. |
| Deadline | Protest during the March Board of Review session, which starts the second Monday in March (or the following Tuesday or Wednesday by local resolution); dates are on the notice. Residential appeals to the Tax Tribunal by July 31 (MCL 211.30, 205.735a(6)). |
| First appeal to | March Board of Review |
| What the notice shows | Often no market value; assessed value as “State Equalized Value (SEV)”. Mails: February, at least 14 days before the March Board of Review (MCL 211.24c) |
| Assessment limit | Proposal A: Taxable Value rises by the lesser of 5% or inflation (2026 multiplier 1.027) and never exceeds SEV; it uncaps to SEV the year after a transfer of ownership (Const. art. IX, §3; MCL 211.27a(2)–(3)). |
| Sale prices public | Yes |
| Statutes | Grounds: Mich. Const. art. IX, §3; MCL 211.27(1), 211.27a. Filing: MCL 211.30; MCL 205.735a (Tax Tribunal). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Michigan county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Wayne County | Not yet published | — | — | Scan from recent sales |
| Oakland County | Not yet published | — | — | Scan from recent sales |
| Macomb County | Not yet published | — | — | Scan from recent sales |
| Kent County | Not yet published | — | — | Scan from recent sales |
| Genesee County | Not yet published | — | — | Scan from recent sales |
| Washtenaw County | Not yet published | — | — | Scan from recent sales |
| Ottawa County | Not yet published | — | — | Scan from recent sales |
| Ingham County | Not yet published | — | — | Scan from recent sales |
| Kalamazoo County | Not yet published | — | — | Scan from recent sales |
| Livingston County | Not yet published | — | — | Scan from recent sales |
| Saginaw County | Not yet published | — | — | Scan from recent sales |
| Muskegon County | Not yet published | — | — | Scan from recent sales |
| St. Clair County | Not yet published | — | — | Scan from recent sales |
| Jackson County | Not yet published | — | — | Scan from recent sales |
| Monroe County | Not yet published | — | — | Scan from recent sales |
| Berrien County | Not yet published | — | — | Scan from recent sales |
| Calhoun County | Not yet published | — | — | Scan from recent sales |
| Allegan County | Not yet published | — | — | Scan from recent sales |
| Eaton County | Not yet published | — | — | Scan from recent sales |
| Bay County | Not yet published | — | — | Scan from recent sales |
| Lenawee County | Not yet published | — | — | Scan from recent sales |
| Grand Traverse County | Not yet published | — | — | Scan from recent sales |
| Lapeer County | Not yet published | — | — | Scan from recent sales |
| Midland County | Not yet published | — | — | Scan from recent sales |
| Clinton County | Not yet published | — | — | Scan from recent sales |
| Van Buren County | Not yet published | — | — | Scan from recent sales |
| Montcalm County | Not yet published | — | — | Scan from recent sales |
| Shiawassee County | Not yet published | — | — | Scan from recent sales |
| Marquette County | Not yet published | — | — | Scan from recent sales |
| Ionia County | Not yet published | — | — | Scan from recent sales |
| Isabella County | Not yet published | — | — | Scan from recent sales |
| Barry County | Not yet published | — | — | Scan from recent sales |
| St. Joseph County | Not yet published | — | — | Scan from recent sales |
| Tuscola County | Not yet published | — | — | Scan from recent sales |
| Cass County | Not yet published | — | — | Scan from recent sales |
| Newaygo County | Not yet published | — | — | Scan from recent sales |
| Branch County | Not yet published | — | — | Scan from recent sales |
| Hillsdale County | Not yet published | — | — | Scan from recent sales |
| Mecosta County | Not yet published | — | — | Scan from recent sales |
| Gratiot County | Not yet published | — | — | Scan from recent sales |
| Sanilac County | Not yet published | — | — | Scan from recent sales |
| Houghton County | Not yet published | — | — | Scan from recent sales |
| Delta County | Not yet published | — | — | Scan from recent sales |
| Chippewa County | Not yet published | — | — | Scan from recent sales |
| Wexford County | Not yet published | — | — | Scan from recent sales |
| Emmet County | Not yet published | — | — | Scan from recent sales |
| Clare County | Not yet published | — | — | Scan from recent sales |
| Huron County | Not yet published | — | — | Scan from recent sales |
| Mason County | Not yet published | — | — | Scan from recent sales |
| Alpena County | Not yet published | — | — | Scan from recent sales |
| Oceana County | Not yet published | — | — | Scan from recent sales |
| Charlevoix County | Not yet published | — | — | Scan from recent sales |
| Otsego County | Not yet published | — | — | Scan from recent sales |
| Gladwin County | Not yet published | — | — | Scan from recent sales |
| Dickinson County | Not yet published | — | — | Scan from recent sales |
| Cheboygan County | Not yet published | — | — | Scan from recent sales |
| Manistee County | Not yet published | — | — | Scan from recent sales |
| Iosco County | Not yet published | — | — | Scan from recent sales |
| Antrim County | Not yet published | — | — | Scan from recent sales |
| Roscommon County | Not yet published | — | — | Scan from recent sales |
| Osceola County | Not yet published | — | — | Scan from recent sales |
| Menominee County | Not yet published | — | — | Scan from recent sales |
| Leelanau County | Not yet published | — | — | Scan from recent sales |
| Ogemaw County | Not yet published | — | — | Scan from recent sales |
| Kalkaska County | Not yet published | — | — | Scan from recent sales |
| Benzie County | Not yet published | — | — | Scan from recent sales |
| Missaukee County | Not yet published | — | — | Scan from recent sales |
| Arenac County | Not yet published | — | — | Scan from recent sales |
| Gogebic County | Not yet published | — | — | Scan from recent sales |
| Crawford County | Not yet published | — | — | Scan from recent sales |
| Presque Isle County | Not yet published | — | — | Scan from recent sales |
| Lake County | Not yet published | — | — | Scan from recent sales |
| Iron County | Not yet published | — | — | Scan from recent sales |
| Mackinac County | Not yet published | — | — | Scan from recent sales |
| Alcona County | Not yet published | — | — | Scan from recent sales |
| Montmorency County | Not yet published | — | — | Scan from recent sales |
| Alger County | Not yet published | — | — | Scan from recent sales |
| Oscoda County | Not yet published | — | — | Scan from recent sales |
| Schoolcraft County | Not yet published | — | — | Scan from recent sales |
| Baraga County | Not yet published | — | — | Scan from recent sales |
| Luce County | Not yet published | — | — | Scan from recent sales |
| Ontonagon County | Not yet published | — | — | Scan from recent sales |
| Keweenaw County | Not yet published | — | — | Scan from recent sales |
Michigan questions
When is the property tax appeal deadline in Michigan?
Protest during the March Board of Review session, which starts the second Monday in March (or the following Tuesday or Wednesday by local resolution); dates are on the notice. Residential appeals to the Tax Tribunal by July 31 (MCL 211.30, 205.735a(6)). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Michigan?
The March Board of Review hears the first appeal (MCL 211.30; MCL 205.735a (Tax Tribunal)).
How is a home assessed in Michigan?
At 50% of market value for homes, valued as of Tax day, December 31 of the preceding year (MCL 211.2(2)); true cash value is the usual selling price (MCL 211.27(1)). Proposal A: Taxable Value rises by the lesser of 5% or inflation (2026 multiplier 1.027) and never exceeds SEV; it uncaps to SEV the year after a transfer of ownership (Const. art. IX, §3; MCL 211.27a(2)–(3)).
What does a Michigan assessment notice show?
Often only an assessed value, and the assessed value, labeled “State Equalized Value (SEV)”. Notices mail: February, at least 14 days before the March Board of Review (MCL 211.24c).
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- MCL 211.27a
- MCL 211.27
- MCL 211.24c (notice contents)
- MCL 211.30 (Board of Review)
- MCL 211.2 (tax day)
- MCL 205.735a (Tax Tribunal jurisdiction)
- STC Bulletin 14 of 2025, inflation rate multiplier for 2026 (1.027)
- Treasury Form 1019 (Rev. 10-25), Notice of Assessment, Taxable Valuation and Property Classification
- Texas Township, sample Form 1019 notice
- City of Detroit, 2026 Assessment Notice
- Property Transfer Affidavit (Form L-4260), Davison Twp copy
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).