Michigan Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for Michigan. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How Michigan assessment appeals generally work (state framework reviewed 2026-08-02 from official Michigan sources): City and township assessors determine true cash value and assessed value, with assessed value generally set at 50% of true cash value before county and state equalization. Property taxes are levied on taxable value, which is generally the lesser of state equalized value and the constitutionally capped value until a transfer of ownership or another statutory adjustment applies. A property owner generally protests valuation, assessed value, taxable value, classification, or exemption issues to the local March Board of Review before petitioning the Michigan Tax Tribunal. Statute permits specified classifications and issues to proceed directly to the Tribunal. Tribunal decisions may be challenged through rehearing or reconsideration and authorized Court of Appeals review.
Michigan deadline framework: Local March Board of Review dates, appointment requirements, and written-protest eligibility are set by the city or township and stated on the assessment notice. The annual state appeal procedure generally uses May 31 for commercial, industrial, developmental, and specified utility-personal-property petitions and July 31 for other property classifications, while exemption denials, qualified errors, and other matters can use 30- or 35-day triggers.
Local variation in Michigan: Cities and townships administer assessment notices, March Board of Review schedules, appointment rules, and whether nonresident written protests are accepted. Property classification, transfer history, exemption type, qualified-error jurisdiction, and Small Claims or Entire Tribunal eligibility materially change the route and deadline.
Before relying on a date: Resolve the city or township, property class, assessment year, notice date, true cash, assessed, state-equalized, and taxable values, transfer and exemption history, then verify the local March Board schedule and protest requirements, the current State Tax Commission appeal bulletin, correct Tribunal division and deadline, and any rehearing or appellate requirement before presenting filing guidance.
State source: Michigan State Tax Commission, 2026 Property Tax Appeal Procedures, https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/STC/Bulletins/2025/Bulletin-10-of-2025---Property-Tax-Appeal-Procedures-for-2026.pdf. Reviewed 2026-08-02.
State source: Michigan Department of Treasury, Board of Review Forms and Instructions, https://www.michigan.gov/taxes/property/forms/instructions/board-of-review. Reviewed 2026-08-02.
State source: Michigan Tax Tribunal, Michigan Tax Tribunal Operations and Procedures FAQ, https://www.michigan.gov/taxtrib/faq/tribunal-operations-and-procedures---faq. Reviewed 2026-08-02.
Wayne County: 2026 deadline guidance is 2026 residential Tribunal deadline closed July 31; 2027 dates not yet published. Guide: https://fairpath.app/property-tax-appeal/michigan/wayne-county
Source: City of Detroit, Detroit 2026 Assessment Notice and Board of Review Instructions, https://detroitmi.gov/sites/detroitmi.localhost/files/2026-02/2026%20Assessment%20Notice_English.pdf. Reviewed 2026-07-29.
Source: Michigan Department of Treasury, Board of Review Forms, https://www.michigan.gov/taxes/property/forms/instructions/board-of-review. Reviewed 2026-07-29.
Source: Michigan State Tax Commission, 2026 Property Tax Appeal Procedures, https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/STC/Bulletins/2025/Bulletin-10-of-2025---Property-Tax-Appeal-Procedures-for-2026.pdf. Reviewed 2026-09-13.
Source: State of Michigan, Michigan Tax Tribunal, https://www.michigan.gov/taxtrib. Reviewed 2026-07-29.
Source: Wayne County, Michigan, County Equalization, https://www.waynecountymi.gov/Government/Departments/Management-Budget/Assessment-Equalization/County-Equalization. Reviewed 2026-07-29.
Visit FairPath with JavaScript enabled for the full experience.