Michigan homeowners pay a median of $2,904 a year in property tax, an effective rate of 1.25%, the 12th highest of the 15 states we cover. The deadline to appeal: March Board of Review (Tribunal: Jul 31). Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026Closed for 2026. The next March Board of Review starts March 8, 2027; dates are on your notice in February.
Protest to your local March Board of Review. By law the board starts meeting on the second Monday in March (March 8 in 2027), or the Tuesday or Wednesday after if the local unit chooses. Each city or township sets its own meeting dates and appointment deadlines, which are printed on your notice. You must protest in March to keep your right to go to the Michigan Tax Tribunal. Then, for homes, the Tribunal petition is due by July 31 of the same year. Example: Detroit asks owners to use its February Assessor Review and to write to the Board of Review by the second Monday in March.
The city or township mails a Notice of Assessment, Taxable Valuation and Property Classification (Treasury Form 1019 / L-4400) at least 14 days before the March Board of Review first meets, usually in February.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
The assessor of your city or township. The county equalizes values and the State Tax Commission oversees the system. Homes are assessed at 50% of market value (true cash value); this is the State Equalized Value (SEV). Taxes are based on Taxable Value, which can rise each year only by inflation or 5%, whichever is less (1.027, or 2.7%, for 2026), until the home is sold. Every year. Values are set as of December 31 (tax day) for the next year's roll.
Most assessors will review your value informally if you call or visit after the notice arrives, before the Board of Review meets. This does not replace the March Board of Review protest. Some cities, like Detroit, run a formal Assessor Review in February.
What works in Michigan: Recent sales of similar homes nearby, adjusted for differences; A recent appraisal; Your purchase price if you bought recently in an arm's-length sale; Errors on the assessor's property record card (size, basement, garage, condition); Photos and repair estimates for defects.
Fill out Treasury Form 618 (Petition to Board of Review) and attend your appointment in person or send an agent. Non-residents can protest by letter, and residents can too if the local unit allows it (the notice will say so). The board is made of local residents. You explain why the value is too high and hand in evidence. You get a written decision by the first Monday in June. Cost: No fee.
You must prove the home's true cash value (market value). The assessor's value stands unless your evidence shows it is wrong.
July 31 of the tax year for residential property (for example, July 31, 2026 for 2026 values). E-file or mail the Tribunal's Property Tax Appeal Petition (Valuation/Uncapping) with a copy of the Board of Review decision. Hearings are informal, about 30 minutes, usually by phone (video or in person on request), before a Tribunal member or administrative law judge. Send your evidence to the Tribunal and the city or township at least 21 days before the hearing. Fees: no fee if the home has a principal residence exemption of at least 50%; otherwise $125 / $200 / $300 depending on the value in dispute. Decisions can be appealed to the Michigan Court of Appeals within 21 days.
A Board of Review change is entered on the current year's roll before summer and winter bills go out. A Tax Tribunal win corrects the roll, and the local treasurer refunds the overpaid tax. Because next year's Taxable Value is built on this year's, a reduction keeps saving money in later years.
Protest at the March Board of Review first; if denied, you can check the 'uniformity of the property's assessment' issue on the Michigan Tax Tribunal petition, but most residential cases are decided on true cash value. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Exempts your main home from up to 18 mills of local school operating tax. File Form 2368 with your assessor. Often the single biggest saving for Michigan homeowners.
A homestead owned by a disabled veteran discharged under honorable conditions (or the un-remarried surviving spouse) may be fully exempt. File Treasury Form 5107 with the assessor.
Low-income owners can ask the Board of Review for a full or partial exemption under the local unit's income and asset guidelines. Apply in March, July or December.
You can appear yourself. An agent can appear for you at the Board of Review. At the Tax Tribunal you can represent yourself or use an attorney or an authorized agent; if a representative is listed, they must sign the petition. No state rule on contingency fees was found.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Protest to your local March Board of Review. By law the board starts meeting on the second Monday in March (March 8 in 2027), or the Tuesday or Wednesday after if the local unit chooses. Each city or township sets its own meeting dates and appointment deadlines, which are printed on your notice. You must protest in March to keep your right to go to the Michigan Tax Tribunal. Then, for homes, the Tribunal petition is due by July 31 of the same year. Example: Detroit asks owners to use its February Assessor Review and to write to the Board of Review by the second Monday in March.
With the March Board of Review (local city or township). Fill out Treasury Form 618 (Petition to Board of Review) and attend your appointment in person or send an agent. Non-residents can protest by letter, and residents can too if the local unit allows it (the notice will say so). The board is made of local residents. You explain why the value is too high and hand in evidence. You get a written decision by the first Monday in June.
No fee.
Most assessors will review your value informally if you call or visit after the notice arrives, before the Board of Review meets. This does not replace the March Board of Review protest. Some cities, like Detroit, run a formal Assessor Review in February.
You can appeal to the Michigan Tax Tribunal – Small Claims Division. July 31 of the tax year for residential property (for example, July 31, 2026 for 2026 values). E-file or mail the Tribunal's Property Tax Appeal Petition (Valuation/Uncapping) with a copy of the Board of Review decision. Hearings are informal, about 30 minutes, usually by phone (video or in person on request), before a Tribunal member or administrative law judge. Send your evidence to the Tribunal and the city or township at least 21 days before the hearing. Fees: no fee if the home has a principal residence exemption of at least 50%; otherwise $125 / $200 / $300 depending on the value in dispute. Decisions can be appealed to the Michigan Court of Appeals within 21 days.
A Board of Review change is entered on the current year's roll before summer and winter bills go out. A Tax Tribunal win corrects the roll, and the local treasurer refunds the overpaid tax. Because next year's Taxable Value is built on this year's, a reduction keeps saving money in later years.
Checked 2026-10 against official Michigan sources. Local deadlines and fees can differ; confirm with your assessor or board.