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How do I appeal my property tax assessment in Michigan?

Federal & State Law Editorial TeamLast reviewed: 2026-05-17

Michigan property tax appeals are governed by the General Property Tax Act (MCL 211) and decided by the Michigan Tax Tribunal.

1. Proposal A — Taxable vs. Assessed Value

Michigan tracks two values: State Equalized Value (SEV, 50% of true cash value) and Taxable Value (capped at lesser of 5% or CPI annually under Mich. Const. art. IX § 3). Taxable value "uncaps" to SEV on transfer of ownership (MCL 211.27a(3)).

2. Local Assessor & March Board of Review

Notice of Assessment is mailed in late February. Appearance at the March Board of Review (second Monday in March + adjacent days) is a jurisdictional prerequisite for residential property under MCL 205.735a. The Board can adjust SEV, taxable value, classification, and exemptions.

3. Michigan Tax Tribunal (MTT)

  • Small Claims Division: residential, agricultural, and commercial/industrial under $100,000 SEV. File by July 31 following the March Board.
  • Entire Tribunal: commercial/industrial properties; file Form L-4035 (Petition) by May 31 (MCL 205.735a(6)) for commercial/industrial classified property — appearance at March Board is NOT required for commercial.

    • 4. Evidence

    Comparable sales, USPAP-compliant appraisal, photos of defects, and for income property, income/expense statements with cap rate analysis.

    5. Court of Appeals

    MTT final orders are appealable to the Michigan Court of Appeals by right within 21 days (MCL 205.753, MCR 7.203).

    6. Principal Residence Exemption (PRE)

    The PRE under MCL 211.7cc exempts the homestead from the 18-mill school operating tax. File Form 2368 by June 1 or November 1.

    This is legal information, not legal advice.

    When to Talk to a Lawyer
    • High-value commercial/industrial property MTT entire tribunal appeal
    • Complex valuation methodology or uncapping dispute on transfer
    • Court of Appeals review after MTT ruling
    Related Statutes & Laws
    • Mich. Comp. Laws § 211.30
    • Mich. Comp. Laws § 205.735a
    • Mich. Comp. Laws § 211.27a
    • Mich. Comp. Laws § 211.7cc
    • Mich. Const. art. IX § 3 (Proposal A)

    This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.