Are you over-assessed?
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.
Property tax appeal calculator
Your assessment notice arrives in February and lists both numbers you need. Enter them exactly as printed.
The deadlines, and the one that ends everything
| 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. |
What a win is actually worth
A Michigan bill is taxable value divided by 1,000, multiplied by your millage rate, so a reduction is worth the same arithmetic in reverse — and it recurs every year the lower value stands, not once. Southeast Michigan homestead rates run from about 14.77 mills to 73.69 mills depending on municipality and school district, which is why the same reduction is worth four times as much in one city as another.
| Taxable value cut | At 25 mills | At 40 mills | At 55 mills | At 70 mills |
|---|---|---|---|---|
| $5,000 | $125/yr | $200/yr | $275/yr | $350/yr |
| $10,000 | $250/yr | $400/yr | $550/yr | $700/yr |
| $20,000 | $500/yr | $800/yr | $1,100/yr | $1,400/yr |
| $30,000 | $750/yr | $1,200/yr | $1,650/yr | $2,000/yr |
Because SEV is set at half of true cash value, a $20,000 cut in taxable value corresponds to roughly a $40,000 correction in what the assessor thinks the house is worth. Hold the home five more years at 40 mills and a $10,000 reduction is $2,000 — which is the number to weigh against one March morning and the cost of pulling comparable sales. Find your own rate on the property tax calculator.
What to bring
There is one required form. Everything else is evidence, and the Board can only weigh what you physically hand them.
Form L-4035 — Petition to Board of Review
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. |
In person, or by letter?
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.
What actually persuades a Board of Review
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.
If you cannot afford the bill at all
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).
Common questions
When can I appeal my Michigan property assessment?
At the March Board of Review — the dates are on the assessment notice that arrives in February. For residential property, protesting there is also what preserves your right to go on to the Michigan Tax Tribunal by July 31 if the Board says no.
What is the SEV vs taxable value trap?
Your bill is computed on taxable value, not SEV. If you have owned the home for years, the cap has likely pulled taxable value well below SEV — and winning an SEV reduction saves nothing unless it drops below your taxable value. The calculator checks that before you spend a March morning at the Board.
What evidence actually persuades a Board of Review?
Recent comparable sales, documented condition problems with photos and repair estimates, or an appraisal. “My taxes are too high” is not evidence — the Board can only act on what the value of the property supports.
Is appealing worth it for a recent buyer?
Often, yes — the year after a purchase, taxable value and SEV are equal, so any SEV reduction cuts the bill directly. That first assessment after closing is the one most worth checking.
Every number you need, before you sign
Tax Uncapping
What your taxes actually become after closing.
Escrow Shock
Your year-two payment increase and shortage notice.
Seller Net Sheet
Net proceeds after transfer tax, commission and payoff.
Affordability
True monthly payment with uncapped Michigan taxes.
Property Tax
This year's bill from official 2025 millage for your exact district.
Transfer Tax
What the seller owes the state and county at closing.