I own a home in Michigan
Principal Residence Exemption, taxable value, deeds, and millage rates.
From the Principal Residence Exemption and Proposal A to probate court, lake-effect winters, and starting a business, CountyOffices gives you clear Michigan-specific guidance for the things that matter.
Reviewed against official Michigan government sources • Updated as laws and requirements change
Principal Residence Exemption, taxable value, deeds, and millage rates.
Michigan uses a two-layer property valuation system that trips up a lot of new residents. Your State Equalized Value (SEV) is set at roughly 50% of market value, but your actual tax bill is based on a separate "taxable value," which is capped from rising more than the lesser of 5% or inflation each year (2.7% for the 2026 assessment year) under Proposal A - as long as you keep owning the home. If you own and occupy the home as your principal residence, file the Principal Residence Exemption (PRE) affidavit with your local Assessor by June 1 (for summer taxes) or November 1 (for winter taxes) to exempt yourself from 18 mills of local school operating tax, often a savings of close to 30% in many communities. Property tax arrives in two separate bills each year - one in summer, one in winter - rather than one annual bill. Deeds are recorded with the county Register of Deeds; vital records and court filings go through the county Clerk instead, a separate office.
Sources: Michigan Dept. of Treasury, county Assessor and Register of Deeds offices, Michigan Constitution Article IX §3
Closings, title searches, transfer taxes, uncapping, and property records.
Michigan closings typically go through a title company, with deeds recorded by the county Register of Deeds. Recording triggers a Michigan real estate transfer tax, calculated per $500 of the sale price. A title search through the Register of Deeds' records confirms there are no outstanding liens before closing. The single most important thing for a Michigan buyer to understand is "uncapping": the seller's capped taxable value doesn't transfer to you - the year after the sale, taxable value resets to match the property's full State Equalized Value, often producing a real jump in the first full year's tax bill compared to what the seller was paying, even with no change to the home itself. Once you close, file the Principal Residence Exemption affidavit with the local Assessor by June 1 or November 1 if you'll occupy the home as your primary residence - it doesn't transfer with the sale, so you must file your own, and a Property Transfer Affidavit is also required within statutory deadlines after any transfer.
Sources: county Register of Deeds offices, Michigan Dept. of Treasury, Michigan State Tax Commission
Second-home taxes, shoreline rules, township zoning, and land records.
A Michigan cottage "Up North" is subject to real tax differences from a year-round home. Because it isn't your principal residence, it doesn't qualify for the Principal Residence Exemption - you'll pay the full 18 mills of local school operating tax that a PRE-qualifying home is exempt from, a genuine and often noticeable cost difference. It also doesn't benefit from the same protections as an owner's primary home in some other contexts, so understand your cottage is taxed as non-homestead property from the start. Michigan townships (not counties) handle most local zoning and permitting for lakefront and rural property, so shoreline setbacks, dock permits, and septic requirements go through your specific township, which can vary meaningfully from one lakeshore community to the next. If the cottage has been in the family for generations, check whether Michigan's Qualified Agricultural Property exemption or other special classifications might apply if any portion of the land has agricultural use - otherwise, expect standard non-homestead taxation. Land records are recorded with the county Register of Deeds, the same as any other property.
Sources: Michigan Dept. of Treasury, township Assessor and Zoning offices, Michigan State Tax Commission
Probate court, wills, estates, and county filing steps.
Probate in Michigan is handled by the county Probate Court, a distinct court from Circuit or District Court, in the county where the deceased lived. Michigan follows the Estates and Protected Individuals Code, offering informal probate for straightforward, uncontested estates (avoiding a full court hearing) alongside formal probate for anything contested. Michigan also offers simplified procedures for small estates under a statutory value threshold. If the deceased owned a home with the Principal Residence Exemption applied, it doesn't transfer automatically to heirs - whoever inherits and occupies the home needs to file their own PRE affidavit with the local Assessor. One Michigan-specific wrinkle worth knowing: transferring property through inheritance still generally triggers the taxable value "uncapping" to match State Equalized Value, though certain transfers to a spouse or, since a 2014 law, to specific close family members can qualify for an exception - worth checking with the Assessor before assuming the standard uncapping rule applies. Property records for any real estate in the estate are held by the county Register of Deeds, separate from the Probate Court handling the case.
Sources: Michigan Courts, Michigan Estates and Protected Individuals Code (EPIC), Michigan Dept. of Treasury
Marriage licenses, divorce filing, name changes, and official records.
Marriage licenses in Michigan are issued by the county Clerk (a different office from the county Register of Deeds or Probate Court), and there's a three-day waiting period after applying, waivable for a fee ($10-$50 depending on county). The license is valid for 33 days from application. Divorce is filed in Circuit Court, Family Division, and Michigan requires 180 days of state residency plus at least 10 days of residency in the specific filing county. Michigan's mandatory waiting period genuinely depends on whether children are involved: 60 days for couples without minor children, but 180 days (6 months) when minor children are part of the case - a court can shorten the 6-month wait to as little as 60 days only on a written motion showing unusual hardship. Michigan is a pure no-fault state, using "breakdown of the marriage relationship" as the only ground, and courts divide marital property under an equitable distribution standard. Marriage records, once filed, are held by the county Clerk where the license was issued.
Sources: Michigan Courts, county Clerk offices, Michigan Compiled Laws §552
Senior services, tax credits, benefits, and estate planning information.
Michigan offers a Homestead Property Tax Credit through the state income tax system, distinct from the Principal Residence Exemption - worth checking for a parent on a fixed income, since it's based on income and property tax paid relative to income, and can apply on top of the PRE. If your parent's home already has the Principal Residence Exemption, confirm it's still correctly filed; occasionally a move, an added name to the deed, or another change can inadvertently affect eligibility, and it's worth double-checking with the local Assessor. If your parent needs help managing property or finances, a durable power of attorney can avoid the need for court-supervised guardianship in many situations; guardianship itself, when necessary, goes through the county Probate Court - the same court that would eventually handle their estate. Keep the "uncapping" rule in mind for future planning: if property transfers to you or siblings someday, Michigan's taxable value cap generally resets to match market value upon transfer, though certain transfers to a spouse or close family members can qualify for an exception - worth discussing with an estate planning attorney or the local Assessor well before it becomes relevant.
Sources: Michigan Dept. of Treasury, Michigan Aging and Adult Services Agency, county Assessor offices
Birth, death, marriage, court, property, and business records.
Birth and death certificates come from the Michigan Dept. of Health and Human Services' Vital Records office, though county Clerk offices can also process requests for events that occurred in that county. Marriage records are held by the county Clerk where the license was issued. Property records - deeds, mortgages, liens - are recorded and searchable through the county Register of Deeds, a separate office from the county Clerk; generally free to search in person with a fee for certified copies. Court records for civil and criminal cases come from the county Clerk (who also serves as Clerk of the Circuit Court); probate and estate records are held separately by the county Probate Court. Business entity records are filed with the Michigan Dept. of Licensing and Regulatory Affairs (LARA), searchable statewide. Vehicle titling, registration, and driver's licenses go through Michigan Secretary of State branch offices - a state agency, not a county one.
Sources: Michigan Dept. of Health and Human Services, county Clerk and Register of Deeds offices, Michigan LARA, Michigan Secretary of State
Licenses, permits, EIN, sales tax, and local requirements.
Registering a business in Michigan starts with the Dept. of Licensing and Regulatory Affairs (LARA), where you file to form an LLC or corporation and register a trade name. From there, most businesses register with the Michigan Dept. of Treasury for a sales tax license if they'll sell taxable goods or services, and get an EIN from the IRS if they're not a sole proprietor with no employees. Local requirements come from your city or township, not the county: zoning approval, building permits, and any local business license vary considerably across Michigan's local governments. If you'll own commercial vehicles, remember Michigan handles titling and registration through Secretary of State branch offices, a state agency rather than a county one. Business real estate is assessed by the local Assessor the same way residential property is, subject to Proposal A's taxable value cap and the same uncapping rule upon any transfer of ownership.
Sources: Michigan Dept. of Licensing and Regulatory Affairs, Michigan Dept. of Treasury, Michigan Secretary of State, IRS
Taxable value grows slowly each year until a sale, when it uncaps to match market value.
Michigan voters amended the state constitution in 1994 with Proposal A, creating a genuine split between what your home is worth and what you're actually taxed on. Your State Equalized Value (SEV) sits at roughly 50% of true market value, set by the local Assessor. But your taxable value - the number your bill is actually calculated from - is separately capped from growing by more than the lesser of 5% or the inflation rate each year, as long as you continue owning the property (the 2026 inflation multiplier is 1.027, a 2.7% cap). This protects longtime owners from being taxed out of a home whose market value has climbed sharply. The catch: when a property sells or transfers, taxable value "uncaps" the following year to match the current SEV, regardless of what the seller was paying - a jump that surprises many first-year Michigan homebuyers who assumed their tax bill would resemble the previous owner's.
Sources: Michigan Constitution Article IX §3, Michigan State Tax Commission, Michigan Dept. of Treasury
Claiming your home as your principal residence may exempt it from school operating taxes.
Michigan's Principal Residence Exemption (PRE) - often still called the "homestead exemption" by longtime residents - exempts an owner-occupied primary home from 18 mills of local school operating tax, often reducing a tax bill by close to 30% in many communities. It doesn't apply to second homes, cottages, rental properties, or commercial and industrial property, all of which pay the full 18 mills. You must file a PRE affidavit (Form 2368) with your local Assessor - by June 1 to affect that year's summer tax bill, or November 1 for the winter bill. Once approved, the exemption stays in effect indefinitely without annual reapplication, but it's your responsibility to rescind it if you move out or stop occupying the home as your principal residence; failing to rescind can create real back-tax liability later. A useful detail: the exemption also extends to contiguous parcels you own alongside your principal residence, not just the parcel the house itself sits on.
Sources: Michigan Dept. of Treasury, Michigan State Tax Commission, county Assessor offices
Driver licenses and plates come from state branch offices, not a local DMV.
Michigan doesn't have a separate DMV or a county-based vehicle office - driver's licenses, vehicle titles, and registration all run through Secretary of State branch offices, a genuinely statewide system with no county-level involvement at all. This means the same office you'd visit to renew a driver's license also handles titling a newly purchased vehicle or registering a new resident's car, regardless of which of Michigan's 83 counties you live in. Many routine transactions (registration renewals, some license renewals) can also be handled online or through Secretary of State self-service kiosks located in various retail locations statewide, further reducing the need to visit a branch in person for simple tasks. If you're looking for "the county DMV" in Michigan, that office doesn't exist - everything vehicle- and license-related routes through the state Secretary of State system instead.
Sources: Michigan Secretary of State
Vital records and court files sit with the Clerk; deeds go to the Register of Deeds.
Michigan splits county record-keeping between two genuinely separate elected offices, and confusing them is a common source of wasted trips. The county Clerk holds vital records (birth, death, and marriage records), serves as Clerk of the Circuit Court for civil and criminal case files, and issues marriage licenses. The Register of Deeds, a completely different office, handles real property records exclusively - deeds, mortgages, liens, and easements. This means a marriage certificate and a property deed, despite both being "official records," live in two different Michigan county offices with two different sets of staff and search systems. Probate matters add a third layer entirely: Michigan's Probate Court is yet another distinct office from both the Clerk and Register of Deeds, handling estates, wills, and guardianships on its own. If you're not sure which Michigan county office you need, start by identifying whether you want a vital or court record (Clerk), a property record (Register of Deeds), or an estate matter (Probate Court).
Sources: Michigan Association of County Clerks, county Register of Deeds offices
Michigan property taxes arrive in two bills each year, one in summer and one in winter.
Rather than one annual property tax bill, Michigan property owners typically receive two separate bills each year: a summer tax bill (usually mailed around July, covering primarily school and some local millages) and a winter tax bill (usually mailed around December, covering county and other remaining millages). The exact split of which millages appear on which bill, and the specific due dates, vary somewhat by local unit, so check with your specific city or township Treasurer rather than assuming a uniform statewide schedule. This split matters directly for the Principal Residence Exemption: the filing deadlines are tied to each bill separately - June 1 to affect the summer levy, November 1 for the winter levy - so missing one deadline doesn't necessarily mean missing the whole year's benefit if you still make the other. Late payment penalties and interest accrue separately on each bill if unpaid by its own due date, so budgeting for two payments a year, not one, is the practical reality of Michigan property ownership.
Sources: Michigan Dept. of Treasury, local city and township Treasurer offices
Assessment appeals start at your local Board of Review, which meets each March.
If you disagree with your property's assessed value in Michigan, your first stop isn't a courtroom or the county - it's your local March Board of Review, a citizen panel made up of taxpayers from your own city or township that meets specifically in March each year to hear assessment appeals. This is a local-unit function, not a county one, so the specific board and its schedule depend on your city or township, not a countywide body. Present your case with supporting evidence (comparable sales, an independent appraisal, documentation of property condition) - the Board can adjust your assessed value based on what you bring. If you're not satisfied with the March Board of Review's decision, the next step is an appeal to the Michigan Tax Tribunal, a state-level body, rather than a further county-level appeal. Because the March Board of Review only meets for a short window each year, missing it generally means waiting until the following year's cycle, so mark your calendar if you're planning to contest an assessment.
Sources: Michigan State Tax Commission, Michigan Tax Tribunal, local Assessor offices
The Michigan county records research approach starts with the specific county's official website. Most large Michigan counties offer online court record search, property record search, and recording document search through their county websites. Michigan does not operate a fully unified statewide court records search. The Michigan Association of Counties provides links to county websites for Michigan county records access.
The Headlee Amendment (1978) and Proposal A (1994) are Michigan constitutional provisions that limit property tax growth. The Headlee Amendment requires millage rollbacks when local tax revenue grows faster than inflation. Proposal A limits how much an individual property's taxable value can grow each year (5 percent or inflation, whichever is less) until ownership transfer, when taxable value resets to State Equalized Value. The Michigan county records on property show taxable value, State Equalized Value, and assessed value separately to reflect these constitutional protections.
No. Michigan has no state estate tax and no inheritance tax. Federal estate tax still applies to large estates exceeding the federal exemption threshold, but Michigan adds no state-level estate or inheritance tax burden. The Michigan county records on estate matters reflect this simpler tax landscape.
Michigan property taxes are billed in two installments by city or township treasurers (not by the county). Summer taxes typically come due July 1 with payment generally due by September 14. Winter taxes typically come due December 1 with payment generally due by February 14 of the following year. Specific dates vary by local jurisdiction. After delinquency, the County Treasurer takes over collection. The Michigan county records on delinquent property tax are maintained by the County Treasurer.
Apply at the County Clerk's office in the county where you live (Michigan residents) or any county (non-residents). Both applicants must appear together. Required documents include government-issued photo ID and Social Security number. License fees are approximately $20 for residents and $30 for non-residents. Michigan has a 3-day waiting period for residents between application and license issuance, with no waiting period for non-residents. Licenses are valid for 33 days from issuance. The Michigan county records on marriage are maintained by the issuing County Clerk.
Order through the Michigan DHHS Vital Records office or through a local Health Department or County Clerk that participates in vital records ordering. Many Michigan counties allow local ordering for events in their county. Required information includes the full name on the certificate, date of birth, place of birth, parents' names, and proof of your identity and relationship if you are not the person named. Michigan birth certificate fees are approximately $34 per certified copy at the state level.
Michigan divorce filing requires meeting the 6-month Michigan residency requirement and 10-day county residency requirement, completing the Complaint for Divorce, and filing with the Circuit Court Family Division in the county of residence. Filing fees range from approximately $175 to $350 depending on county. Michigan is a no-fault state with breakdown of the marriage relationship as the only ground. Michigan has a 60-day minimum waiting period before divorce can be finalized (six months if minor children are involved). The Michigan county records on divorces are maintained by the Circuit Court Clerk.
The Michigan March Board of Review is the local body (city or township level, not county) that hears property tax assessment appeals. Property owners who believe their assessment is too high can file a protest with the March Board of Review (typically meets in March). The Board conducts hearings and issues decisions. If unsuccessful, owners can appeal to the Michigan Tax Tribunal, which is the state-level body for property tax appeals. The Michigan Tax Tribunal has its own filing deadlines and procedures.
File Articles of Organization with the Michigan LARA Corporations Division. The filing fee is $50. Michigan LLC formation typically processes within 7-10 business days for standard filing or sooner with expedited service. Michigan LLCs must file annual statements by February 15 each year ($25 fee). After formation, obtain a federal EIN and any required local business permits.
Register through the Michigan Secretary of State or your local City or Township Clerk. Michigan allows online voter registration up to 15 days before each election. Michigan also allows election day voter registration in person at the local Clerk's office. Michigan offers automatic voter registration through Secretary of State transactions. Michigan has no-excuse absentee voting (Proposal 18-3) and 9 days of early in-person voting (Proposal 22-2). The Michigan county records on voter registration are maintained at the local Clerk level with county and state coordination.
The Michigan county records maintained by the Register of Deeds include real property records (deeds, mortgages, easements, liens, releases), military discharge papers (DD-214), notary commissions, and other recorded instruments. Each Michigan county has its own Register of Deeds. Most offer online search through their county website. The Michigan Association of Registers of Deeds provides additional information.
Michigan offers set-aside (expungement) under the Clean Slate Act (2020, expanded 2021 and 2023). Michigan now provides automatic set-aside for many misdemeanor convictions after 7 years and felony convictions after 10 years (with various conditions). Manual application is also available for certain other situations. The Michigan State Police processes set-aside paperwork. Michigan county records on set-aside matters become inaccessible to most parties, though some records remain available for law enforcement. The Michigan court records guide covers set-aside and expungement procedures.
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Get Help Now → Private. Secure. Always free.Michigan's Principal Residence Exemption (PRE) - which exempts your primary home from the 18-mill school operating tax, a genuinely significant chunk of most Michigan tax bills - carries two annual filing windows: June 1 and November 1, each tied to different effective dates depending on when you file (Form 2368 must reach your local assessor by one of these dates).
Michigan's Principal Residence Exemption (PRE) - which exempts your primary home from the 18-mill school operating tax, a genuinely significant chunk of most Michigan tax bills - carries two annual filing windows: June 1 and November 1, each tied to different effective dates depending on when you file (Form 2368 must reach your local assessor by one of these dates). Once approved, it generally continues automatically without annual refiling as long as you keep occupying the home as your principal residence - but a sale, a change in use, or moving out requires notifying your assessor. Your local Board of Review meets each March (typically the second Monday) to hear assessment appeals and process late-filed exemption issues, giving you a real, near-term window to address problems before your summer tax bill goes out. Property tax bills arrive twice yearly: a summer bill (typically due around September 14, though local units set their own exact date) and a winter bill (typically due February 14). If you're purchasing property, remember your Taxable Value "uncaps" to match the State Equalized Value in the year following a transfer of ownership - a real, often significant one-time jump distinct from Proposal A's normal annual growth cap.
Sources: Michigan Dept. of Treasury, county and local Assessor offices, MCL 211.7cc and 211.30
If you disagree with your property's assessed value or Taxable Value, Michigan's appeal process starts with your local Board of Review, which meets each March (typically the second Monday, though exact dates and hours vary by township or city) - this is genuinely your only chance to appeal before escalating further for most residential property.
If you disagree with your property's assessed value or Taxable Value, Michigan's appeal process starts with your local Board of Review, which meets each March (typically the second Monday, though exact dates and hours vary by township or city) - this is genuinely your only chance to appeal before escalating further for most residential property. Bring real supporting evidence: comparable sales, an independent appraisal, or documentation of a factual error in your property's characteristics. The Board of Review can adjust your assessment, and separately can address a missed or improperly filed Principal Residence Exemption, correcting the record if you qualified but filed late. If you're not satisfied with the Board's decision, further appeal to the Michigan Tax Tribunal is available - for residential and agricultural property, you must generally protest at the March Board of Review first before the Tax Tribunal will hear your case, so don't skip that step assuming you can go straight to the Tribunal. Commercial, industrial, and personal property owners have more flexibility to appeal directly to the Tax Tribunal without the Board of Review prerequisite. Because Proposal A caps annual Taxable Value growth regardless of market value changes, a successful appeal on your assessed value doesn't always translate to an immediate tax reduction if your Taxable Value is already well below the assessed value ceiling.
Read the full property tax appeal guide →
Sources: Michigan Dept. of Treasury, Michigan Tax Tribunal, local Board of Review offices, MCL 211.30
The Michigan Freedom of Information Act (FOIA) presumes that records held by state and local government agencies are open to public inspection, and like most states' open-records laws, you generally don't need to explain your reason for a request or demonstrate a personal interest in the records.
The Michigan Freedom of Information Act (FOIA) presumes that records held by state and local government agencies are open to public inspection, and like most states' open-records laws, you generally don't need to explain your reason for a request or demonstrate a personal interest in the records. Agencies must respond within 5 business days, extendable once by 10 business days - but genuinely worth knowing, Michigan's FOIA has no firm deadline for actually delivering the requested records once a request is granted, only a "best efforts estimate" the agency provides, so processing time can vary meaningfully. Common exemptions include certain law enforcement investigative records, personnel and medical information, and other categories the legislature has carved out. Real estate records - deeds, mortgages, liens - are recorded with the county Register of Deeds, while vital records (birth, death, marriage certificates) and court files are held by the county Clerk - two genuinely separate offices, even though both sound similar. Probate and estate records come from Probate Court, one per county. Business entity records are filed with the Michigan Dept. of Licensing and Regulatory Affairs (LARA), searchable statewide. Property valuation records go through your local (township or city) Assessor, since Michigan property assessment is genuinely a local function rather than county-run. If a FOIA request is denied, you can appeal to the public body's head officer or take the matter to circuit court.
Read the full open records guide →
Sources: Michigan Dept. of Attorney General, MCL 15.231 et seq. (FOIA), county Register of Deeds, Clerk, and Probate Court offices
Michigan's winter storm season genuinely runs November through April, bringing real risk from lake-effect snow (particularly intense in west and northwest Michigan near Lake Michigan and Lake Superior), ice storms, and extended cold across the state.
Michigan's winter storm season genuinely runs November through April, bringing real risk from lake-effect snow (particularly intense in west and northwest Michigan near Lake Michigan and Lake Superior), ice storms, and extended cold across the state. Know your city or township's snow emergency and parking-ban rules before winter arrives, since many Michigan communities restrict overnight street parking during and after significant snowfall, with towing a real, immediate consequence. Lake-effect snow bands can produce genuinely extreme, hyper-local snowfall totals that catch even longtime Michigan residents off guard, so pay attention to specific lake-effect advisories in addition to general winter storm warnings if you're downwind of one of the Great Lakes. Heating assistance is a genuinely practical concern given Michigan's long winters - the State Emergency Relief (SER) program and the Home Heating Credit help income-eligible households with heating costs, administered through the Michigan Dept. of Health and Human Services. After a storm causes damage, your local Assessor can adjust your property's valuation, and if a federal disaster is declared, FEMA assistance becomes available for individuals and municipalities. Insurance claims should be filed promptly with documentation (photos, a written inventory). Building permits for storm repairs go through your local building department.
Sources: Michigan State Police Emergency Management and Homeland Security Division, Michigan Dept. of Health and Human Services, FEMA, local Assessor offices
As a new Michigan resident, check with the Michigan Dept. of State for the current specific window to transfer your out-of-state driver's license and register your vehicle - these run through Secretary of State branch offices, not a county DMV, a genuinely distinctive structure worth knowing.
As a new Michigan resident, check with the Michigan Dept. of State for the current specific window to transfer your out-of-state driver's license and register your vehicle - these run through Secretary of State branch offices, not a county DMV, a genuinely distinctive structure worth knowing. If you've purchased a home, file the Principal Residence Exemption (Form 2368) with your local Assessor by June 1 or November 1 to exempt your primary residence from the 18-mill school operating tax - a genuinely significant portion of most Michigan tax bills. Remember your Taxable Value will "uncap" to match the State Equalized Value the year after your purchase, a real one-time increase distinct from the modest annual growth cap Proposal A otherwise provides. Register to vote through your city or township Clerk's office or online through the Michigan Dept. of State. Property tax bills arrive twice yearly - summer (around September 14) and winter (around February 14), though your specific local unit sets exact due dates. Property assessment happens at the local (township or city) level in Michigan, not the county, so your Board of Review meets in March through your specific municipality, not a county office. Deeds are recorded with the county Register of Deeds, a separate office from the county Clerk (vital records) and Probate Court (estates).
Sources: Michigan Dept. of State, Michigan Dept. of Treasury, local Assessor and Clerk offices
Michigan laws apply statewide, but offices, services, procedures and local requirements can vary by county. Select your county for verified local offices, services and official resources.
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