Michigan assessments are supposed to be half your home's market value. When they drift high you pay for it every year until someone corrects it. This works out whether you are over-assessed — and, the part almost every guide skips, whether an appeal would actually lower your bill.
Your assessment notice arrives in February and lists both numbers you need. Enter them exactly as printed.
| When | What happens | What you do |
|---|---|---|
| February | Notice of Assessment, Taxable Valuation and Property Classification arrives by mail | Read it. Check SEV and taxable value against reality. It is not a bill and people bin it. |
| March | Board of Review sits | Protest here. Dates vary by municipality — call your assessor's office in late February for the schedule. |
| By July 31 | Michigan Tax Tribunal deadline, residential | Only available if you protested in March. |
| December | December Board of Review | Clerical errors and mutual mistakes of fact only — not a second bite at valuation. |
There is one required form. Everything else is evidence, and the Board can only weigh what you physically hand them.
Michigan Treasury Form 618. Get it from your local assessor — they have the form and the only authoritative source for your Board's meeting dates, which are set municipality by municipality and are not published centrally. The State's property tax page carries the generic version.
We deliberately do not host a copy or deep-link the PDF file. The form is revised periodically — the current one is Rev. 12-25 — and a superseded version can get a petition rejected. Linking the section rather than the file also means this page keeps working when the State reorganises its site. If your municipality issues its own version, use theirs.
| Bring | Why |
|---|---|
| Form L-4035, Petition to Board of Review Michigan Treasury Form 618 |
Required. Complete it before your hearing. Your assessor's office has copies, and most municipalities post it online. |
| Your Notice of Assessment | The February mailing. It has the SEV and taxable value the Board will be looking at. |
| Comparable sales | The core of your case. Recent, nearby, genuinely similar. |
| The property record card | Request it from the assessor beforehand. Wrong square footage or a bathroom you do not have is the easiest win available. |
| Photos and contractor estimates | For structural problems, roof, foundation, water. Show the condition, not the décor. |
| An appraisal, if you have one | Strongest single document. Not worth commissioning solely for a hearing unless the gap is large. |
| Your closing statement, if you bought recently | An arm's-length purchase price is direct evidence of true cash value. |
Under MCL 211.30 a non-resident taxpayer may protest by letter and does not have to appear. A resident taxpayer generally must appear in person unless the city or township has adopted an ordinance or resolution allowing letter protests — many have, but not all. Detroit requires in-person appearance at the March Board.
If you protest by letter, it must include a signed L-4035 and all supporting documentation, and it has to arrive before the Board finishes sitting. Call your assessor's office in late February to confirm which applies and to book a time — hearings are usually by appointment and the slots fill.
The Board is deciding one question: what is this property's true cash value? Arguments about your tax bill being unaffordable, your neighbour paying less, or the millage being too high are not responsive to that question, and they are the arguments most people bring.
| Persuasive | Not persuasive |
|---|---|
| Recent comparable sales of similar homes nearby | "My taxes went up too much" |
| A recent appraisal | "My neighbour's assessment is lower" |
| What you paid, if you bought recently at arm's length | "I can't afford this" |
| Photos and estimates for structural problems, foundation, roof | Cosmetic dating — old kitchen, worn carpet |
| The assessor's own record card, if the square footage or bath count is wrong | Opinion of value without support |
Ask your assessor for the property record card before the hearing. Wrong square footage, a bathroom you do not have, or a finished basement that is not finished are common and are the easiest corrections to win.
Michigan has a poverty exemption (MCL 211.7u) that can reduce or eliminate property tax for owner-occupants under income and asset limits. In Detroit it is administered as HOPE — the Homeowners Property Exemption — and it is applied for separately from a valuation appeal, on a different timeline. If your problem is affordability rather than an inflated assessment, that is the right route. Contact your local assessor, or for Detroit see the Detroit buyer programs page.
This page explains how the process works and is not legal or tax advice. Board of Review dates, procedures and forms are set by each municipality — confirm yours with the local assessor. Statutory references: MCL 211.30 (Board of Review), MCL 205.735a (Tax Tribunal), MCL 211.7u (poverty exemption).