How to appeal your property tax assessment in Michigan
In Michigan, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens on Mar 8, 2027
Closed for 2026. The next March Board of Review starts March 8, 2027; dates are on your notice in February.
Michigan homeowners pay a median of $2,904 a year in property tax, an effective rate of 1.25%, the 14th highest of the 51 states we cover.
Protest to your local March Board of Review. By law the board starts meeting on the second Monday in March (March 8 in 2027), or the Tuesday or Wednesday after if the local unit chooses. Each city or township sets its own meeting dates and appointment deadlines, which are printed on your notice. You must protest in March to keep your right to go to the Michigan Tax Tribunal. Then, for homes, the Tribunal petition is due by July 31 of the same year. Example: Detroit asks owners to use its February Assessor Review and to write to the Board of Review by the second Monday in March.
The city or township mails a Notice of Assessment, Taxable Valuation and Property Classification (Treasury Form 1019 / L-4400) at least 14 days before the March Board of Review first meets, usually in February.
Missed the deadline? What you can do now
- Check your notice for every exemption you qualify for (see the exemptions on this page). If one is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for February 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in Michigan, step by step
Understand your assessment
The assessor of your city or township. The county equalizes values and the State Tax Commission oversees the system. Homes are assessed at 50% of market value (true cash value); this is the State Equalized Value (SEV). Taxes are based on Taxable Value, which can rise each year only by inflation or 5%, whichever is less (1.027, or 2.7%, for 2026), until the home is sold. Every year. Values are set as of December 31 (tax day) for the next year's roll.
Check the record and talk to the assessor
Most assessors will review your value informally if you call or visit after the notice arrives, before the Board of Review meets. This does not replace the March Board of Review protest. Some cities, like Detroit, run a formal Assessor Review in February.
Gather your evidence
What works in Michigan:
- Recent sales of similar homes nearby, adjusted for differences
- A recent appraisal
- Your purchase price if you bought recently in an arm's-length sale
- Errors on the assessor's property record card
- Photos and repair estimates for defects
More detail
- Recent sales of similar homes nearby, adjusted for differences
- A recent appraisal
- Your purchase price if you bought recently in an arm's-length sale
- Errors on the assessor's property record card (size, basement, garage, condition)
- Photos and repair estimates for defects
File your appeal 618 (formerly L-4035) 2368
First level: March Board of Review (local city or township). Fill out Treasury Form 618 (Petition to Board of Review) and attend your appointment in person or send an agent. Non-residents can protest by letter, and residents can too if the local unit allows it (the notice will say so). The board is made of local residents. You explain why the value is too high and hand in evidence. You get a written decision by the first Monday in June. Cost: No fee.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
You must prove the home's true cash value (market value). The assessor's value stands unless your evidence shows it is wrong.
If you lose: Michigan Tax Tribunal – Small Claims Division
July 31 of the tax year for residential property (for example, July 31, 2026 for 2026 values). E-file or mail the Tribunal's Property Tax Appeal Petition (Valuation/Uncapping) with a copy of the Board of Review decision. Hearings are informal, about 30 minutes, usually by phone (video or in person on request), before a Tribunal member or administrative law judge. Send your evidence to the Tribunal and the city or township at least 21 days before the hearing. Fees: no fee if the home has a principal residence exemption of at least 50%; otherwise $125 / $200 / $300 depending on the value in dispute. Decisions can be appealed to the Michigan Court of Appeals within 21 days.
After you win
A Board of Review change is entered on the current year's roll before summer and winter bills go out. A Tax Tribunal win corrects the roll, and the local treasurer refunds the overpaid tax. Because next year's Taxable Value is built on this year's, a reduction keeps saving money in later years.
Official forms
618 (formerly L-4035) Petition to Board of Review
Michigan Tax Tribunal Small Claims Property Tax Appeal Petition – Valuation/Uncapping
2368 Principal Residence Exemption (PRE) Affidavit
Rules that are different in Michigan
- You must protest at the March Board of Review first; skipping it usually loses your right to appeal value to the Tax Tribunal.
- Your SEV is half of market value. Double it to see the assessor's market value estimate before arguing.
- Taxable Value is capped (lesser of 5% or inflation; 2.7% for 2026). A lower SEV only cuts your bill if it falls below your Taxable Value, except in the year after a sale.
- The year after you buy, Taxable Value 'uncaps' and jumps to the SEV, so that year's notice is the most important to check.
- July and December Boards of Review fix clerical errors, mutual mistakes of fact, poverty and some exemption issues; they do not hear ordinary value disagreements.
- If your Tribunal hearing happens after the next April 1, the Tribunal can add the next tax year to your case automatically.
Is your home assessed higher than similar homes?
Protest at the March Board of Review first; if denied, you can check the 'uniformity of the property's assessment' issue on the Michigan Tax Tribunal petition, but most residential cases are decided on true cash value. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Principal Residence Exemption (PRE)
Exempts your main home from up to 18 mills of local school operating tax. File Form 2368 with your assessor. Often the single biggest saving for Michigan homeowners.
Disabled Veterans Exemption
A homestead owned by a disabled veteran discharged under honorable conditions (or the un-remarried surviving spouse) may be fully exempt. File Treasury Form 5107 with the assessor.
Poverty Exemption
Low-income owners can ask the Board of Review for a full or partial exemption under the local unit's income and asset guidelines. Apply in March, July or December.
Do you need a lawyer or a tax consultant?
You can appear yourself. An agent can appear for you at the Board of Review. At the Tax Tribunal you can represent yourself or use an attorney or an authorized agent; if a representative is listed, they must sign the petition. No state rule on contingency fees was found.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in Michigan has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Michigan property tax appeal FAQ
What is the deadline to appeal property taxes in Michigan?
Protest to your local March Board of Review. By law the board starts meeting on the second Monday in March (March 8 in 2027), or the Tuesday or Wednesday after if the local unit chooses. Each city or township sets its own meeting dates and appointment deadlines, which are printed on your notice. You must protest in March to keep your right to go to the Michigan Tax Tribunal. Then, for homes, the Tribunal petition is due by July 31 of the same year. Example: Detroit asks owners to use its February Assessor Review and to write to the Board of Review by the second Monday in March.
Where do I file a property tax appeal in Michigan?
First level of appeal in Michigan: March Board of Review (local city or township). Fill out Treasury Form 618 (Petition to Board of Review) and attend your appointment in person or send an agent. Non-residents can protest by letter, and residents can too if the local unit allows it (the notice will say so). The board is made of local residents. You explain why the value is too high and hand in evidence. You get a written decision by the first Monday in June.
How much does it cost to appeal in Michigan?
No fee.
Can I talk to the assessor before filing?
Most assessors will review your value informally if you call or visit after the notice arrives, before the Board of Review meets. This does not replace the March Board of Review protest. Some cities, like Detroit, run a formal Assessor Review in February.
What if the board turns me down?
Next level: Michigan Tax Tribunal – Small Claims Division. July 31 of the tax year for residential property (for example, July 31, 2026 for 2026 values). E-file or mail the Tribunal's Property Tax Appeal Petition (Valuation/Uncapping) with a copy of the Board of Review decision. Hearings are informal, about 30 minutes, usually by phone (video or in person on request), before a Tribunal member or administrative law judge. Send your evidence to the Tribunal and the city or township at least 21 days before the hearing. Fees: no fee if the home has a principal residence exemption of at least 50%; otherwise $125 / $200 / $300 depending on the value in dispute. Decisions can be appealed to the Michigan Court of Appeals within 21 days.
What happens if I win?
A Board of Review change is entered on the current year's roll before summer and winter bills go out. A Tax Tribunal win corrects the roll, and the local treasurer refunds the overpaid tax. Because next year's Taxable Value is built on this year's, a reduction keeps saving money in later years.
Sources
Checked Oct 21, 2026 against official Michigan sources. Local deadlines and fees can differ; confirm with your assessor or board.
- State Tax Commission Bulletin 10 of 2025 – Property Tax Appeal Procedures for 2026
- MCL 211.30 – Board of Review meetings
- Treasury Form 1019 / L-4400 Notice of Assessment
- STC Bulletin 14 of 2025 – Inflation Rate Multiplier for 2026
- Michigan Tax Tribunal – Small Claims
- Michigan Tax Tribunal – Small Claims fees
- Michigan Tax Tribunal – Small Claims Hearings FAQ
- City of Detroit – Property Assessment Appeal Information
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.