Home › Michigan
Michigan Property Tax GuideAppeal and Lower Your Michigan Property Tax.
Michigan's property tax system has one unusual feature most homeowners never fully grasp: a constitutional cap on how fast your taxable value can grow. When you buy a home, that cap resets, which is why new owners are the single group most likely to benefit from a Board of Review appeal.
How the Michigan Appeal Process Works
- Wait for the February Notice of Assessment. It lists your Assessed Value (AV), Taxable Value (TV), and State Equalized Value (SEV).
- Check if AV exceeds 50% of true cash value. Michigan law requires assessments at exactly half of market value, anything above is grounds for appeal.
- File Petition L-4035 with the local assessor before the March Board of Review.
- Attend the BOR hearing in early to mid March, short, informal, present your comparables.
- Appeal to the Michigan Tax Tribunal (Small Claims Division) by July 31 if you disagree.
- Michigan Court of Appeals for further review.
Major Michigan Counties, Where to File
- Wayne County (Detroit): file with your city/township. Detroit's assessor is detroitmi.gov/assessor.
- Oakland County: file with your local assessor. County records at oakgov.com/equalization.
- Macomb County: local assessor; county at macombgov.org/equalization.
- Kent County (Grand Rapids): accesskent.com/equalization.
- Genesee County (Flint): gc4me.com/equalization.
- Washtenaw County (Ann Arbor): washtenaw.org/equalization.
- Ingham County (Lansing): ingham.org/equalization.
If you bought this year, file. Michigan's Proposal A caps taxable value growth at ~5%/year, but the cap resets when the property sells. The assessor's first post sale SEV is often aggressive, and a March Board of Review appeal in your first year of ownership has one of the highest win rates in the country.
When You Probably Qualify for a Reduction
- Your assessed value is more than 50% of your home's true cash value
- You recently purchased the home and your SEV reset high
- Comparable sales in your neighborhood are below 2× your assessed value
- Your parcel record has errors (square footage, basement finish, garage)
- Your home has structural, roof, or mechanical issues the assessor didn't account for
Get a Michigan L-4035 Package in 48 Hours
We pull your assessor record, build comparable sales, and produce a filing ready L-4035 petition with evidence for $50 flat.
Start My Michigan Appeal →Michigan Property Tax Appeal FAQ
Will appealing raise my value?
The Michigan Board of Review cannot raise the assessed value above what the assessor originally set, but they can adjust taxable value if warranted. In practice, homeowner appeals almost always reduce or leave values unchanged.
What's the difference between AV, SEV, and TV?
Assessed Value is what the assessor sets; State Equalized Value is AV after county equalization; Taxable Value is SEV capped by Proposal A. You pay tax on TV, but you appeal AV.
Can I file at the July Board of Review?
The July and December Boards handle clerical errors and qualified error corrections, not value disputes. Value appeals must go to the March Board or Tax Tribunal.
Is the Tax Tribunal free?
Small Claims (homes under $100k taxable value) is low cost. Full tribunal cases involve filing fees based on the contested amount. Most homeowner appeals qualify for Small Claims.