Deadlines & Important Dates
A Guide to the Michigan Property Tax Appeal Process
December 31 - Annually
Tax day for assessments and property taxes.
Deadline for an owner that had claimed a conditional rescission of a Principal Residence Exemption to verify with the assessor that the property still meets the requirements for the conditional rescission through a second and third year annual verification of a Conditional Rescission of Principal Residence Exemption (PRE) (form 4640).
In February taxpayers receive a "Notice of Assessment" listing all relevant real property tax information for that year including the property's "taxable value." This notice and the information included serves as a basis of information to consider as to whether a taxpayer desires to appeal the valuations to the local Board of Review which meets in March of each year.
March - Annually
The Board of Review must meet on the second Tuesday in March. This meeting must start not earlier than 9 a.m. and not later than 3 p.m. The Board of Review must meet one additional day during this week and shall hold at least 3 hours of its required sessions during the week of the second Tuesday in March.
Note: The governing body of a city or township may authorize an alternative starting date for the second meeting of the March Board of Review, which can be either the Tuesday or the Wednesday following the second Tuesday in March.
May 31 (Michigan Tax Tribunal)
Appeals of property classified as commercial real, industrial real, developmental real, commercial personal, industrial personal or utility personal must be made by filing a written petition with the Michigan Tax Tribunal on or before May 31 of the tax year involved.
July 31 - Annually (Michigan Tax Tribunal)
Appeals of property classified as residential real, agricultural real, timber-cutover real or agricultural personal must be made by filing a written petition with the Michigan Tax Tribunal on or before July 31 of the tax year involved.
A protest of assessed valuation or taxable valuation or the percentage of Qualified Agricultural Property exemption subsequent to BOR action, must be filed with the Michigan Tax Tribunal, in writing on or before July 31.
We welcome your calls.
Dan A. Penning
Cottage Law Website: www.Cottage-Law.com
Michigan Property Tax Appeal Website: www.PropertyTaxAppealSpecialist.com
Traverse City / Suttons Bay