Michigan property tax appeals
Review the sourced process overview below, then get the Michigan DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Michigan appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Michigan has 8 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
July Board of Review (qualified error correction)
Corrects 'qualified errors' - NOT a second chance to re-argue value. MCL 211.53b qualified errors are: a clerical error relative to the correct assessment figures, the rate of taxation, or the mathematical computation relating to the assessing of taxes; a mutual mistake of fact; an adjustment under MCL 211.27a(4) (taxable value) or exemption under 7hh(3)(b); an error of measurement or calculation of the physical dimensions or components of the real property; an error of omission or inclusion of part of the real property; an error regarding correct taxable status; taxpayer error in preparing a personal property statement under section 19; error in denying a personal property exemption under 9o; a local unit's processing error on a timely filed disabled veterans exemption affidavit; delayed USDVA total-disability determination; and a poverty exemption under 7u(10) for the immediately preceding tax year only. Corrections reach the current year and one prior year unless the statute says otherwise (MCL 211.27a(4) taxable-value corrections reach the current year plus three preceding years). 'Clerical error' is limited by International Place Apartments v Ypsilanti Twp, 216 Mich App 104 (1996) to 'an error of a transpositional, typographical, or mathematical nature.' 'Mutual mistake of fact' is 'an erroneous belief, which is shared and relied on by both parties, about a material fact that affects the substance of the transaction' (Ford Motor Co v City of Woodhaven, 475 Mich 425 (2006)), and per Briggs Tax Service, LLC v Detroit Public Schools, 485 Mich 69 (2010) the mistake must be one occurring only between the assessor and the taxpayer. The State Tax Commission warns: 'July and December Boards of Review are NOT allowed to revalue or reappraise property when the reason for the action is that the assessor did not originally consider all relevant information.' The July and December Boards also have NO authority to grant the Small Business Taxpayer, Eligible Manufacturing Personal Property, or Qualified Heavy Equipment Rental exemptions.
When:
primary source · verified
December Board of Review (qualified error correction)
Same qualified-error authority and same limits as the July Board of Review under MCL 211.53b. Useful as a fallback when a March Board deadline was missed AND the defect is a genuine clerical error, mutual mistake of fact, measurement or omission error, or taxable-status error - but it is NOT a route to re-litigate market value.
When:
primary source · verified
Poverty exemption (hardship exemption)
MCL 211.7u exemption from property taxes for a principal residence based on poverty. The taxpayer must file Form 5737 'Application and Affirmation for MCL 211.7u Poverty Exemption' (Rev. 10-25) plus all required supporting documentation. Local units must adopt written income guidelines and an asset test, and per 2020 PA 253 the Board of Review 'is required to follow the policy and guidelines adopted by the local assessing unit' and 'is not permitted to deviate' from them. If the taxpayer qualifies, the Board may grant a 100, 75, 50, or 25 per cent reduction in TAXABLE VALUE; no other percentages are allowed absent State Tax Commission approval via Form 5738. Only ONE Board of Review decision is permitted per calendar year - a March denial cannot be reheard by the July or December Board that same year.
When:
primary source · verified
Property classification appeal to the State Tax Commission
A disputed property classification (agricultural, commercial, industrial, residential, timber-cutover, developmental, utility) is NOT appealed to the Tax Tribunal - it goes to the State Tax Commission. The owner must first protest the classification to the Board of Review; Form 618 (L-4035) states: 'You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review.' Classification matters commercially because it determines whether the May 31 or July 31 Tribunal deadline applies and whether Small Claims residential fee tiers apply. MCL 211.34c(5): where a parcel's total usage spans more than one classification, the assessor assigns the classification that most significantly influences total valuation; a parcel cannot have more than one classification.
When:
primary source · verified
Principal Residence Exemption (PRE) denial appeal
The 18-mill local school operating tax exemption for a homeowner's principal residence. Treasury Form 618 is explicit that the Board of Review has NO authority over it: 'THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.' A PRE denial goes straight to the Michigan Tax Tribunal. PRE and Qualified Agricultural Exemption appeals may ONLY be filed in the Small Claims Division - they cannot be filed in the Entire Tribunal. The Tribunal filing fee is $25.00. To claim a PRE, file Form 2368 (Principal Residence Exemption Affidavit): filed on or before June 1 for the current summer and winter levy; filed after June 1 and on or before November 1 for the current winter levy.
When:
primary source · verified
Equalization multiplier appeal direct to the Michigan Tax Tribunal
A taxpayer may appeal directly to the Michigan Tax Tribunal, bypassing the ordinary schedule, if the FINAL county or state equalization multiplier exceeds the tentative multiplier that was published and the taxpayer's assessment, as equalized, exceeds 50 per cent of true cash value. This is Michigan's structural uniformity backstop. Related: an appeal from county equalization must be filed within 35 days after adoption of the county equalization report by the County Board of Commissioners (MCL 205.735(3)) - for 2026 the report deadline was the first Monday in May (May 4, 2026).
When:
primary source · verified
Contested tax bill appeal (arithmetic errors)
An appeal to the Michigan Tax Tribunal of a contested tax bill. The State Tax Commission calendar annotates this remedy as '(Limited to arithmetic errors)' - it is not a vehicle for valuation disputes.
When:
primary source · verified
MCL 211.53a refund of excess payment (clerical error / mutual mistake)
A statutory action to recover taxes paid in excess because of a clerical error or mutual mistake of fact. The Michigan Tax Tribunal maintains a dedicated 'Stipulation for MCL 211.53a' form and Tax Tribunal Rule 227 expressly references MCL 211.53a alongside MCL 205.735a when governing amendments to add prior tax years, confirming the remedy is live before the Tribunal.
What evidence wins in Michigan
Michigan Tax Tribunal Final Opinions and Judgments and Court of Appeals authority recognize three approaches: 'the three most common approaches to valuation are the capitalization of income approach, the sales comparison, or market, approach, and the cost-less-depreciation approach.' For owner-occupied residential property the sales-comparison (market) approach is the practical workhorse; income capitalization applies to rental and commercial property. The Tribunal is not bound to accept either party's theory: 'It may accept one theory and reject another, it may reject both theories, or it may utilize a combination of both in arriving at its determination of true cash value' (Great Lakes Div of Nat'l Steel Corp, 227 Mich App at 389-390). ONE TRAP THAT MATTERS COMMERCIALLY: a recent purchase price is NOT automatically the value. MCL 211.27(6), reproduced on Treasury Form 2766, provides: 'Except as otherwise provided in subsection (7), the purchase price paid in a transfer of property is not the presumptive true cash value of the property transferred. In determining the true cash value of transferred property, an assessing officer shall assess that property using the same valuation method used to value all other property of that same classification in the assessing jurisdiction.' So a homeowner who just overpaid cannot be assessed to the purchase price, and a homeowner who just got a bargain cannot use the purchase price alone as conclusive proof. Michigan requires the Tribunal to reduce the State Equalized Value to 50 per cent of its independently found true cash value; the Small Claims petition instructs petitioners: 'Property is assessed at 50% of its true cash value, so multiply Petitioner's contention of fair market value by .5.' Taxable value is the LESSER of State Equalized Value or the capped value. Evidence must be filed with the Tribunal and served on the opposing party at least 21 days before the hearing (TTR 289); evidence not served is generally excluded.
primary source · verified 2026-08-12
The appeal ladder, in Michigan's own terms
- 1
Local (city or township) March Board of Review
Deadline: Protest must be made to the local March Board of Review while it is in session. Statutory default: the Board's first appeal session is the SECOND MONDAY IN MARCH (MCL 211.30(1)); a city or township governing body may by ordinance or resolution move the start to the Tuesday or Wednesday following the second Monday in March (MCL 211.30(2)) - no other alternative start date is permitted. The Board's organizational meeting is the Tuesday after the first Monday in March (MCL 211.29(1)) and NO appeals are heard that day; that organizational date cannot be rescheduled. The March Board must complete its review on or before the first Monday in April (MCL 211.30a). State Tax Commission dates for the 2026 cycle: organizational meeting March 3, 2026; appeal sessions begin March 9, 2026; work complete by April 6, 2026; taxpayers notified in writing of the Board's action not later than the first Monday in June (MCL 211.30(4)). CRITICAL: for residential real property, protest to the Board of Review is a MANDATORY JURISDICTIONAL PREREQUISITE to any Michigan Tax Tribunal valuation appeal - missing it forfeits the tax year. Actual sitting days and appointment windows are set by each city or township, so the operative date is local-unit-specific.
Clock starts: Convening of the local unit's March Board of Review (statutorily anchored to the second Monday in March, or the Tuesday or Wednesday following it if adopted by local ordinance or resolution). The Assessment Change Notice must be mailed not less than 14 days before the first Board meeting (MCL 211.24c).
MCL 211.29(1); MCL 211.30(1)-(4); MCL 211.30a; MCL 211.24c; jurisdictional-prerequisite effect per MCL 205.735a(3) · primary source · verified 2026-08-12
Form: Form 618 (L-4035) — Petition to Board of Review official form
primary source · verified 2026-08-12
Fee: $0
No filing fee is prescribed by MCL 211.30 or by Form 618 (L-4035); the form states only that 'Filing is voluntary.' · primary source · verified 2026-08-12
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Michigan Tax Tribunal - Small Claims Division
Deadline: RESIDENTIAL/AGRICULTURAL TRACK: a written petition must be filed with the Michigan Tax Tribunal ON OR BEFORE JULY 31 of the tax year involved, for property classified agricultural real, residential real, timber-cutover real, or agricultural personal. COMMERCIAL/INDUSTRIAL TRACK: on or before MAY 31 of the tax year involved, for property classified commercial real, industrial real, developmental real, commercial personal, industrial personal, or utility personal. For the 2026 cycle the State Tax Commission calendar shows the commercial/industrial deadline rolling to JUNE 1, 2026 because May 30, 2026 was a Saturday and May 31, 2026 a Sunday. MANDATORY PREREQUISITE: for residential property, the assessment must first have been protested to the local March Board of Review. The Michigan Supreme Court held in Sixarp LLC v Byron Twp (2025) that MCL 205.735a(3) 'is not a notice statute, but is a jurisdictional statute,' that 'the assessment must be protested before the board of review before the tribunal acquires jurisdiction of the dispute,' and that the Tribunal has NO equitable power to waive it. Commercial real, industrial real and developmental real property may go DIRECTLY to the Tribunal by May 31 without a Board of Review protest. A letter will NOT initiate an appeal - per Michigan Tax Tribunal Newsletter 2025-4 (effective Oct 1, 2025) the Tribunal issues a Notice of No Action for appeal letters; only a petition on a Tribunal Small Claims form satisfies TTR 279(1) and MCL 205.762(4).
MCL 205.735a(6) (deadlines); MCL 205.735a(3) (board of review protest as jurisdictional prerequisite); MCL 205.735a(8) (weekend/holiday roll); MCL 205.762 (small claims jurisdictional limits); TTR 279(1) / R 792.10279 · primary source · verified 2026-08-12
Form: No Treasury or State Tax Commission form number is printed on the form. Titled by the Tribunal as 'Property Tax Appeal Petition Form - Valuation / Uncapping' (Small Claims Division). Companion Small Claims forms exist for Principal Residence Exemption / Qualified Agricultural Exemption, Poverty Exemption, Disabled Veterans Exemption, Other Exemptions, Special Assessment, Non-Property Tax, and Classification, plus a Multiple Parcel Attachment. — Property Tax Appeal Petition Form - Valuation / Uncapping (Michigan Tax Tribunal, Small Claims Division) official form
primary source · verified 2026-08-12
Fee: $0 if the property has a Principal Residence Exemption of at least 50 per cent for ALL tax years at issue as of the date of filing. $0 for a petition or motion disputing denial of a poverty exemption or a disabled veterans exemption. Otherwise, tiered on the greater of State Equalized Value or Taxable Value IN DISPUTE (the difference between the value set by the Board of Review and the petitioner's contention): RESIDENTIAL property (as defined in MCL 205.762) - $100,000.00 and under: $125.00; $100,000.01 to $500,000.00: $200.00; over $500,000.00: $300.00 (50 per cent of the Entire Tribunal fee per TTR 269(3)(a)). NON-RESIDENTIAL property in Small Claims - the full Entire Tribunal fee applies: $250.00 for $100,000.00 and under (non-residential with more than $100,000.00 in dispute is not eligible for Small Claims and must be filed in the Entire Tribunal). Add $25.00 for each additional contiguous parcel owned by the same person in a single assessing unit, total capped at $1,000.00. Other Small Claims fees: principal residence or qualified agricultural exemption petition $25.00; special assessment or non-property tax petition $100.00; classification petition $75.00; motion for immediate consideration or partial summary disposition $50.00; all other motions $25.00; motions to withdraw, hearing-format motions, attorney or representative withdrawal or substitution, and stipulations to mediate $0.00. (statutory)
Mich Admin Code R 792.10269 (TTR 269), incorporating R 792.10223 (TTR 223); 'amount in dispute' defined at R 792.10223(3); rules filed with the Secretary of State March 21, 2025 · primary source · verified 2026-08-12
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Michigan Tax Tribunal - Entire Tribunal Division
Deadline: Same statutory filing deadlines as the Small Claims Division: on or before JULY 31 of the tax year involved for agricultural real, residential real, timber-cutover real and agricultural personal property; on or before MAY 31 of the tax year involved for commercial real, industrial real, developmental real, commercial personal, industrial personal and utility personal property. The Entire Tribunal is NOT a second-bite appeal from Small Claims - it is an alternative division elected at the time of filing. All cases may be filed in the Entire Tribunal EXCEPT principal residence exemption and qualified agricultural exemption appeals. Non-residential property with more than $100,000.00 of State Equalized Value or Taxable Value in dispute MUST be filed in the Entire Tribunal. A case already pending in Small Claims may be transferred to the Entire Tribunal by motion under TTR 275, with the moving party paying all Tribunal filing fees and any reasonable costs caused by the transfer. Separately, a county equalization appeal must be filed within 35 days after adoption of the county equalization report by the County Board of Commissioners (MCL 205.735(3)), and an appeal of a contested tax bill within 60 days after the tax bill is mailed (MCL 205.735, limited to arithmetic errors).
MCL 205.735a(6); MCL 205.735a(8); MCL 205.762; Mich Admin Code R 792.10225, R 792.10275 · primary source · verified 2026-08-12
Form: None - no mandatory form number. The Tribunal publishes an optional sample 'Entire Tribunal Petition - Property'; parties may use their own form provided it satisfies TTR 233 (R 792.10233). — Entire Tribunal Petition - Property (sample petition) official form
primary source · verified 2026-08-12
Fee: Property tax valuation contested cases, tiered on the AMOUNT IN DISPUTE: $100,000.00 or less - $250.00; $100,000.01 to $500,000.00 - $400.00; more than $500,000.00 - $600.00. Allocation, apportionment and equalization contested cases - $250.00. Multiple contiguous parcels owned by the same person in a single assessing unit: the fee for the parcel with the largest amount in dispute plus $25.00 per additional parcel, total capped at $2,000.00. Motion to amend to add a subsequent year's assessment - 50 per cent of the applicable valuation-tier fee. Special assessment or non-property tax petition - $250.00. Classification petition - $150.00. Motion for immediate consideration or partial summary disposition - $100.00. All other motions - $50.00. Motions to withdraw a petition, motions requesting telephonic, video or in-person prehearing or hearing, attorney or authorized-representative withdrawal or substitution, and stipulations to participate in mediation - $0.00. 'Amount in dispute' means the difference between the assessed value as established by the board of review and the State Equalized Value contended by petitioner, or the difference between the taxable value as established by the board of review and the taxable value contended by petitioner, whichever is greater. (statutory)
Mich Admin Code R 792.10223 (TTR 223), including R 792.10223(3) definition of 'amount in dispute'; rules filed with the Secretary of State March 21, 2025 · primary source · verified 2026-08-12
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Michigan Court of Appeals
Deadline: A Final Opinion and Judgment of the Michigan Tax Tribunal may be appealed to the Michigan Court of Appeals as provided by MCL 205.753 and the Michigan Court Rules; TTR 221 requires the appellant to file a copy of the claim of appeal with the Tribunal. Reported but NOT verbatim-confirmed practice: a claim of appeal filed within 21 days after entry of the final decision is an appeal BY RIGHT; filed later it becomes an application for leave to appeal. Note the intermediate step inside the Tribunal: if the Small Claims presiding judge was a Hearing Officer or Administrative Law Judge, the decision is a PROPOSED Opinion and Judgment and exceptions must be filed within 20 days of its entry (the opposing party then has 14 days to respond) before a Tribunal Member issues the Final Opinion and Judgment. A motion for reconsideration of a Final Opinion and Judgment may be filed under MCL 205.752 and MCR 2.119.
Clock starts: Entry of the Michigan Tax Tribunal's Final Opinion and Judgment (for the 20-day exceptions step: entry of the Proposed Opinion and Judgment).
MCL 205.753; MCL 205.752; MCR 2.119; MCR 7.204; Mich Admin Code R 792.10221 (TTR 221) · primary source · verified 2026-08-12
Not confirmed from a primary source: Michigan Court of Appeals claim-of-appeal form numbers and URLs live on courts.michigan.gov and were not retrieved and confirmed within this research pass. TTR 221 was verified verbatim; the Court of Appeals' own filing form was not. Check the official page before relying on this.Not confirmed from a primary source: A $100.00 Tax Tribunal record-certification fee appeared in a search summary of michigan.gov content but was NOT found verbatim on the Tribunal's Final Opinion and Judgment page or in the Tax Tribunal Rules text retrieved. The separate Michigan Court of Appeals filing fee was not verified from courts.michigan.gov. Both figures are therefore left null. Check the official page before relying on this.
Who has to prove what
Preponderance of the evidence. The Michigan Tax Tribunal's own glossary states: 'Burden of Proof - Petitioner must generally prove they are right by a preponderance of the evidence. This means it is more likely than not that Petitioner is correct.' The burden encompasses two distinct concepts: the burden of persuasion, which does NOT shift during the hearing, and the burden of going forward with the evidence, which MAY shift to the opposing party.
primary source · verified 2026-08-12
When values are set
Michigan assesses annually. Tax Day is December 31 of the year immediately preceding the tax year (MCL 211.2(2)) - Tax Day for the 2026 tax year was December 31, 2025, and for 2027 is December 31, 2026. The assessment roll must be completed and certified by the assessor on or before the first Monday in March (MCL 211.24). The assessor must mail a Notice of Assessment, Taxable Valuation and Property Classification - Treasury model Form 4093 (L-4400 LH), Rev. 12-22, issued under MCL 211.24c - and its guidance states: 'Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner.' Assessed Value, and State Equalized Value after county and state equalization, must approximate 50 per cent of market value: Const 1963, art 9, sec 3 requires 'the proportion of true cash value at which such property shall be uniformly assessed, which shall not, after January 1, 1966, exceed 50 percent.' TAXABLE VALUE, not State Equalized Value, drives the tax bill and is the lesser of State Equalized Value or capped value. The Tribunal automatically adds each subsequent tax year to a pending valuation petition, since a subsequent-year assessment is established by April 1 of that year (TTR 273) - so a 2026 petition that has not been heard by April 1, 2027 picks up 2027 automatically.
primary source · verified 2026-08-12
How counties differ
Michigan's appeal ladder is set by STATE statute, but the March Board of Review sitting schedule is set by each CITY or TOWNSHIP (not by county), and city boards may additionally vary by charter. Michigan has NO county board of review for individual assessments - county involvement is limited to equalization (county equalization report adopted by the County Board of Commissioners, appealable to the Tribunal within 35 days under MCL 205.735(3)). Three worked examples, all verified on official municipal sites. (1) CITY OF DETROIT (Wayne County) - Detroit layers an OPTIONAL February 'Assessors Review' ahead of the statutory March Board. Detroit's official assessor page states the three-step process is '1. Assessors Review (local) OPTIONAL 2. March Board of Review (local) REQUIRED 3. Michigan Tax Tribunal (state),' that 'March Board of Review - Begins the Tuesday following the first Monday in March and ends the first Monday in April,' and that 'If you are not satisfied with the February Assessors Review decision, you must write the Board of Review on or before the second Monday in March.' Detroit's Board page states 'March Board of Review Hearings are required to be in person. MCL 211.30 states that a non-resident taxpayer may file a protest in writing and is not required to make a personal appearance.' CAUTION: direct fetches of the Detroit Board of Review page on 2026-08-12 returned 2024-cycle dates; 2026 dates appeared only in search-engine synthesis and are NOT directly verified - confirm with the City before relying on them. (2) CITY OF GRAND RAPIDS (Kent County) - the CITY CHARTER imposes a mandatory February 'Assessor's Review' as a precondition: 'The City Charter requires an appeal to the Assessor's Review before any appeal to the local Board of Review... For 2026, it will be open February 2nd - February 13th,' and 'Letter appeals must be postmarked by February 13th, 2026 ... There are no exceptions to this deadline.' 'Appeals to the Board of Review are limited to those who appealed to the Assessor's Review.' The official Board notice PDF states the Board sits 'Wednesday, March 4 through Friday, March 20, 2026, by appointment only' (the assessing webpage says March 3 - treat the statutory notice PDF as controlling). (3) CITY OF ANN ARBOR (Washtenaw County) - the 2026 public notice PDF states the Board sat 'Monday, March 16, 2026 ... Tuesday, March 17, 2026 ... Wednesday, March 18, 2026 ... Thursday, March 19, 2026,' and the assessing page confirms 'The Ann Arbor City Board of Review meets starting on Monday of the third week of March for a period of 4 days, and it is during this period that you must appeal your property value.' TAKEAWAY FOR PRODUCT: Michigan requires per-local-unit date scraping (roughly 1,500 or more cities and townships), not per-county. Two of the three largest cities examined impose an EXTRA pre-March municipal review step with an earlier hard deadline than state law, and Grand Rapids' is jurisdictional under its charter.
Michigan appeal deadline
Deadlines varyMichigan deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Michigan exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Michigan home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.