How do I appeal my property tax assessment?

Local Assessor (informal review) / Local Board of Review - BOR (formal local appeal, March session) / Michigan Tax Tribunal - MTT (state appeal) / Court of Claims / Court of Appeals (judicial)

Step by Step

How to do it

Review your assessment notice: Michigan assessors are required to mail notices of assessment changes in late February; also review via BS&A Online at your local unit's website
Contact your local assessor informally first - many factual errors (wrong square footage, incorrect bedroom count) corrected without formal process; review BS&A records online for accuracy
MARCH BOARD OF REVIEW: The ONLY opportunity each year to appeal residential assessed value at the local level
- Board of Review meets in MARCH (typically second week of March - check your city/township for exact dates)
- File a written protest OR appear in person before the Board; non-resident property owners may appeal by letter
- Present evidence: comparable sales showing market value; the assessed value should be approximately 50% of market value; assessed value should not exceed 50% of true cash value
- BOR meets ONLY in March for assessment changes; July and December BOR meetings handle only clerical errors and mutual mistakes of fact - NOT value appeals
Receive Board of Review decision
If unsatisfied: appeal to the MICHIGAN TAX TRIBUNAL (MTT) within 35 days of the BOR decision:
- RESIDENTIAL PROPERTY: file with MTT by May 31 (Small Claims Division - informal; no attorney required; lower fees)
- COMMERCIAL/INDUSTRIAL PROPERTY: may bypass March BOR and file directly with MTT by May 31; or within 35 days of BOR decision
- MTT address: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909; michigantaxtribunal.org
MTT hearing: informal (Small Claims) or formal (Entire Tribunal) depending on property type and value

Details

What you need to know

Required Docs

Written protest letter to Board of Review (no specific form required; state the parcel ID, the claimed value, and the reason)
Supporting evidence: comparable sales (assess as of January 1 of assessment year); independent appraisal; photos; BS&A property record showing factual errors

Fee

Board of Review: free (no fee for residential PRE property or poverty exemption appeals); MTT Small Claims: approximately $25-$300 depending on property value; MTT Formal: higher fees BOARD OF REVIEW: March only (second week of March; exact dates vary by local unit) MTT APPEAL DEADLINE: 35 days after BOR decision; OR by May 31 for commercial/industrial bypassing BOR; OR by July 31 for some commercial matters WHERE TO GO: Local Assessor (informal review); Local Board of Review (formal March appeal); Michigan Tax Tribunal - michigantaxtribunal.org | (517) 373-4400

Where to Go

Local Assessor (informal review); Local Board of Review (formal March appeal); Michigan Tax Tribunal - michigantaxtribunal.org | (517) 373-4400

County-specific variations apply

March Board of Review dates vary by city/township - typically the second week of March but some are earlier or later; check your specific city/township. Large units (Detroit/Wayne, Grand Rapids/Kent, Lansing/Ingham, Ann Arbor/Washtenaw) have staffed BOR sessions with many time slots. Smaller townships may have very limited BOR meeting times - call ahead. BS&A Online is used by most Michigan local units for property records.

Michigan Notes

Important state-specific details

MARCH BOR IS THE ONLY LOCAL APPEAL OPPORTUNITY FOR ASSESSED VALUE - missing March means waiting until the next year.
Michigan assesses at 50% of TRUE CASH VALUE (market value); appeal when your property assessment implies a market value higher than actual.
TAXABLE VALUE vs. ASSESSED VALUE: you can only appeal ASSESSED VALUE through BOR/MTT - you cannot directly appeal Taxable Value (which is capped at 5% or CPI annually until transfer).
PRINCIPAL RESIDENCE EXEMPTION (PRE): if PRE is denied, appeal within 35 days of denial.
POVERTY EXEMPTION: if denied at March BOR, file MTT appeal by July 31.
No fee for PRE appeals to MTT; fees apply for value appeals.

Official Source

State office contact

State Office

Michigan Tax Tribunal (MTT) - michigantaxtribunal.org | (517) 373-4400 | P.O. Box 30232, Lansing, MI 48909; Michigan Department of Treasury - michigan.gov/taxes/property | (517) 373-3200