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Michigan Property Tax Appeal — 2026 Guide

67 days until the Michigan property tax appeal deadline ()
DeadlineJuly 31, 2026 — MCL 205.735a(6) (residential July 31 / commercial-industrial May 31; Board of Review protest is a jurisdictional prerequisite)
Lien date
Appeal bodyMarch Board of Review (local), then the Michigan Tax Tribunal (March BOR / MTT)
Primary formMichigan Tax Tribunal Small Claims Division petition (residential / principal-residence property; no filing fee when the property has a principal residence exemption of at least 50% for all tax years at issue)
PortalVaries by county
Can value increaseYes — review body can increase value

How to Appeal Your Property Tax Assessment in Michigan

The general appeal process in Michigan:

  1. Meet the deadline: Michigan assessment appeals run through the local March Board of Review FIRST, then the Michigan Tax Tribunal. The March Board of Review convenes the Tuesday following the first Monday in March (the second Monday in March, or the alternate Tuesday/Wednesday following it if the local unit adopts that ordinance) and must complete its review and deliver the assessment roll by the first Monday in April. A homeowner must protest the assessment before the March Board of Review before the Tax Tribunal can acquire jurisdiction over a residential dispute (MCL 205.735a(6)). After the Board of Review decides, the owner appeals to the Michigan Tax Tribunal by filing a written petition on or before July 31 of the tax year for residential (and agricultural / timber-cutover) real property; commercial real, industrial real, developmental real, and the listed personal-property classifications are due on or before May 31. Local Board of Review filing deadlines are set by each city/township and posted with the assessment-change notice; the City of Detroit set its 2026 March Board of Review petition deadline at 4:30 p.m. EST March 9, 2026.
  2. File a appeal: Contact your county's March BOR / MTT or file online through your county's online portal.
  3. Gather evidence: Market analysis, recent comparable sales, and documentation of property defects or errors.
  4. Attend your hearing: Present your evidence to the March Board of Review (local), then the Michigan Tax Tribunal.
  5. Escalate if needed: After the initial hearing, consider Local March Board of Review (required protest before any Tax Tribunal appeal of residential real property).

Evidence and Hearing Tips

Strong evidence for a Michigan property tax appeal typically includes comparable sales data, a recent licensed appraisal, and documentation of any property defects or errors in your assessment record.

Hearings are conducted by the March Board of Review (local), then the Michigan Tax Tribunal (March BOR / MTT). Most appeals are resolved informally before a formal hearing.

General Property Tax Appeal Questions