How does Michigan's Proposal A affect my Macomb County property taxes?

Proposal A (1994) caps annual Taxable Value increases at the lower of the inflation rate multiplier or 5% for properties that haven't changed ownership. This means long-term owners may have a Taxable Value well below the State Equalized Value (50% of market value), producing lower taxes than a new buyer would pay for the same home. When a property is sold or transferred, Taxable Value resets to equal SEV — called "uncapping" — often significantly increasing the new owner's tax bill.

How do I appeal my Macomb County property tax assessment?

Assessment Change Notices arrive in late February. Your appeal deadline appears on that notice — Board of Review hearings are in March. Contact your local assessor (township or city level) informally first. For formal appeals, appear at the March Board of Review with comparable sales showing your SEV exceeds 50% of market value. If unsatisfied, appeal to the Michigan Tax Tribunal by July 31 for residential properties.

What is the Principal Residence Exemption and how do I claim it?

The PRE exempts your primary residence from 18 mills of school operating taxes — roughly $900 savings per $100,000 of Taxable Value annually. File Form 2368 (PRE Affidavit) with your local assessing office. File by June 1 to receive the exemption on both summer and winter taxes; by November 1 for winter taxes only. You must own and occupy the property as your principal residence.

Does Michigan have a state estate tax?

No — Michigan has no state estate tax and no state inheritance tax. However, Macomb County property owners should be aware that transferring real estate to heirs triggers Proposal A uncapping, resetting the Taxable Value and potentially significantly increasing the heirs' ongoing property tax bills.

Macomb County - County Offices

Emergency & Disaster

EMERGENCY & DISASTER MANAGEMENT

Office: Macomb County Emergency Management and Communications – 117 South Groesbeck Hwy, Mt. Clemens, MI 48043; Hours: Mon-Fri 8 AM-4:30 PM. Dispatch Center located at the COMTEC building in Mt. Clemens, operating 12-hour shifts with EMD-certified telecommunicators.

Sheriff: Macomb County Sheriff’s Office – 43565 Elizabeth Road, Mt. Clemens, MI 48043 | (586) 469-5151 | Non-emergency dispatch (586) 469-5502; Sheriff Anthony M. Wickersham (appointed January 2011; over 39 years with the department; FBI National Academy graduate); provides primary police services to Harrison Township, Lenox Township, Macomb Township, Mt. Clemens, New Haven, and Washington Township; operates the county jail at the same address.

Notes: For an active emergency, call 911. Smart911 profiles available at smart911.com.

Property Tax

Michigan property tax is governed by the General Property Tax Act and significantly shaped by Proposal A (1994), which fundamentally changed how property taxes work for long-term owners. Understanding the difference between Assessed Value, State Equalized Value (SEV), and Taxable Value is essential for every Macomb County property owner.

Three values on your assessment notice:

True Cash Value (TCV): Michigan’s term for market value – what a willing buyer would pay a willing seller.

State Equalized Value (SEV): By law, SEV equals 50% of True Cash Value. It is the assessed value after county and state equalization. If the county assessor believes your home is worth $300,000, your SEV is $150,000.

Taxable Value (TV): The number your property taxes are actually calculated on. Taxable Value is capped by Proposal A – it can increase each year by no more than the inflation rate multiplier (IRM) or 5%, whichever is lower. For 2025, the IRM was 3.1%. This means long-term Macomb County owners with homes that have appreciated significantly may have a Taxable Value well below their SEV – often dramatically so.

Uncapping at sale: When a property is sold or transferred, the Taxable Value resets to equal the SEV in the following year. This is called “uncapping” and is one of the most important financial events in any Macomb County property purchase. A buyer who purchases a home where the prior owner’s Taxable Value was $90,000 but the SEV is $150,000 will see their tax bill jump to reflect the full $150,000 Taxable Value after the sale. Buyers should always ask for both SEV and Taxable Value before making an offer.

The appeal process:

Assessment Change Notices are mailed in late February each year. The deadline to appeal to the local Board of Review appears on your notice – Board of Review hearings are held in March annually.

Step 1: Contact your local assessor (assessment is done at the township or city level, not county level) to discuss informally. Many factual errors – wrong square footage, incorrect bedroom count, property features – can be corrected without a formal appeal.

Step 2: Appear in person at the March Board of Review (or submit a letter appeal for non-residents). Your argument should show that the SEV exceeds 50% of market value – bring comparable sales data from your area. The Board of Review cannot reduce Taxable Value based on the inflation rate multiplier cap; it can only address the Assessed Value/SEV if it exceeds 50% of market value.

Step 3: If unsatisfied with the Board of Review decision, appeal to the Michigan Tax Tribunal. Residential appeals must be filed by July 31. Commercial and industrial appeals by May 31. Address: PO Box 30232, Lansing, MI 48909.

Principal Residence Exemption (PRE): Michigan exempts primary residences from 18 mills of school operating taxes – a significant reduction, worth approximately $900 per $100,000 of Taxable Value annually. File the PRE Affidavit (Form 2368) with your local assessing office. You must own and occupy the property as your principal residence. The deadline to receive the exemption for both summer and winter taxes is June 1; filing by November 1 captures the winter tax only.

Macomb County effective median tax rate: approximately 1.19% – above the national median of 1.02%, with significant variation by municipality (Grosse Pointe Shores highest at approximately $9,248 median bill; Roseville lowest at approximately $1,286).

Additional exemptions: Disabled veterans may receive up to a 100% property tax exemption based on disability rating. Poverty exemptions are available for qualifying low-income owners – apply through the local Board of Review in March.

OWNWELL CTA: Macomb County Board of Review appeals are heard in March – the deadline is on your February assessment notice. The standard to win: show your SEV exceeds 50% of market value. Ownwell manages the appeal process with no upfront cost.

LINK CLUSTER: Macomb County property tax appeal Board of Review, Michigan Tax Tribunal residential July 31 deadline, Principal Residence Exemption PRE affidavit, Proposal A Taxable Value cap explained, Macomb County property search, SEV vs Taxable Value Michigan, Uncapping at sale Michigan, Disabled veteran exemption Michigan, Pay Macomb County property taxes, Macomb County assessment notice February

Courts & Legal

Macomb County’s primary trial court is the Macomb County Circuit Court, located at 40 N. Main Street, Mount Clemens (586-469-5209). It handles felony criminal, major civil, and family matters. The Macomb County District Courts (multiple locations) handle misdemeanors, civil matters under $25,000, and traffic offenses.

Probate in Macomb County

The Macomb County Probate Court is at 40 N. Main Street, 5th Floor, Mount Clemens, MI 48043 (586-469-5290). Hours: Monday-Friday 8:00 AM – 12:00 PM and 1:00 PM – 4:30 PM. The Probate Court handles wills, estates, guardianships, conservatorships, trusts, and mental health matters.

Michigan probate is governed by the Estates and Protected Individuals Code (EPIC, MCL 700.1101 et seq.). Michigan allows both supervised and unsupervised estate administration – most estates use unsupervised administration, which requires less court involvement and is faster and less expensive. Michigan’s small estate procedures allow collection of assets by affidavit when the gross estate value is below $25,000 (for real property) or $25,000 (for personal property), subject to certain conditions.

Michigan has no state estate tax and no state inheritance tax. Estate transfers are subject only to federal estate tax above the current federal threshold (over $13 million per individual). Notably, Proposal A’s uncapping rules apply at death – transferring Macomb County real property to heirs (other than a spouse) triggers uncapping, resetting the Taxable Value to SEV. Some transfers are exempt (spouse transfers, certain trust transfers). Estate planning in Michigan should specifically address the tax impact of property transfers on heirs’ ongoing tax bills.

Courts Directory

Court	Type	Phone	Address
Macomb County Circuit Court	Felony criminal, major civil, family	586-469-5209	40 N. Main St, Mount Clemens, MI 48043
Macomb County Probate Court	Estates, guardianships, trusts	586-469-5290	40 N. Main St, 5th Floor, Mount Clemens
Macomb County District Court (42-1)	Misdemeanors, civil, traffic	586-469-5265	21 S. Main St, Mount Clemens
Macomb County Sheriff	Law enforcement	586-469-5151	43565 Elizabeth Rd, Mount Clemens

Probate & Estate

Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.

Where to go

Macomb County Probate Court
40 N. Main Street, 5th Floor, Mount Clemens, MI 48043
(586) 469-5290
Macomb County is in southeastern Michigan, part of metro Detroit, seated in Mount Clemens.

Step 1: figure out which path applies

Michigan probate is governed by the Estates and Protected Individuals Code (EPIC), MCL 700.1101 et seq.

Transfer by Affidavit (Small Estate Affidavit) – under MCL 700.3982/700.3983, available when the estate’s gross value (after funeral and burial expenses) doesn’t exceed a threshold that’s adjusted annually for inflation (roughly $50,000-$53,000 in recent years). No real estate can be involved. At least 28 days must pass after death before this affidavit can be used. The affidavit isn’t filed with the court; it’s presented directly to whoever holds the asset (a bank, for instance), along with a death certificate.
Petition and Order for Assignment (PC 556) – a small estate process for estates at or below the same statutory threshold, but this one CAN include real property. An heir or the person who paid the funeral bill files this petition with the probate court; the judge reviews and signs the order, and there’s a filing fee plus a statutory inventory fee based on estate value.
Informal Probate – the standard track for most estates above the small-estate threshold. Filed using Application for Informal Probate and/or Appointment of Personal Representative (PC 558); the court issues Letters of Authority (PC 573) to the personal representative without a hearing when the application is straightforward.
Formal/Supervised Administration – required when the will is contested, there’s a dispute over who should serve as personal representative, or the estate needs ongoing court supervision.

Step 2: filing for probate

Gather the death certificate, the will (if any), and an inventory of the decedent’s assets to determine which path fits.
File the appropriate petition or application with the Probate Court in the county where the decedent lived.
For informal probate, the court reviews the application and issues Letters of Authority appointing the personal representative, typically without a hearing.
The personal representative gathers and inventories assets, notifies and pays valid creditors, and – no earlier than 12 months after appointment – files a Sworn Closing Statement (PC 584) for informal probate, or a Petition for Complete Settlement (PC 585) followed by a court Order of Complete Settlement (PC 586) for formal administration.

What it costs

Michigan probate generally runs 7 to 18 months and costs roughly 3% to 7% of the estate’s value in typical cases.
Filing fees vary by petition type; a statutory inventory fee, set by MCL 600.871, is calculated based on the estate’s total value and applies to most probate filings.
Michigan does not require an attorney for probate, though many people use one for anything beyond a very simple estate.

Probate filings, estate administration, and guardianship matters are handled by the following office(s):

Macomb County, Michigan

What do you need to do?

How it works

Browse Services by Category

Contact & Information

Explore by Life Event

What do you need to do?

Property Tax

Courts & Legal

Marriage & Vital Records

Probate & Estate

Public Safety & Arrests

Elections & Voting

Macomb County Offices & Services

Describe your situation

Alerts & Notices

Courthouse

Popular How-To Guides for Macomb County

Explore by Life Event

Frequently Asked Questions

Michigan Resource Guides

Nearby Counties

Ownwell

Care Packages

About Macomb County

County at a Glance

Stay Informed

Ownwell

Care Packages