| December 31 |
The status of a property on “tax day” determines the following year’s values and taxes. |
| 1st Week of January |
Annual personal property statements mailed to businesses |
| February 1 |
Annual personal property statements due |
| February 14 |
Previous year’s winter taxes due without penalty |
| February 20 |
State deadline for filing annual personal property statements |
| 4th week of February |
Annual assessment change notices mailed |
| 2nd Week of March |
Board of Review meets to hear
property owners appeal their current values or property
classifications. When the Board adjourns, it certifies the assessment
roll, setting the values for the current year’s summer and winter tax
rolls. |
| May 31 |
Deadline for filing commercial, industrial and utility real and personal property appeals with Michigan Tax Tribunal |
| June 1 |
Deadline for filing principal residence exemption affidavits (must own and occupy as residence on June 1 to be eligible) |
| June 30 |
Deadline for filing classification appeal with State Tax Commission (must first appeal to local Board of Review in March) |
| July 1 |
Current year’s summer tax bills mailed |
| Tuesday following 3rd Monday in July |
July Board of Review meets to
correct clerical errors, mutual mistakes, homesteads and poverty
exemptions as verified by the Assessor |
| July 31 |
Deadline for filing residential and
agricultural real property appeals to the Michigan Tax tribunal (must
first appeal to local Board of Review in March) |
| August 20 |
Current year’s summer taxes due without penalty |
December 1
|
Current year’s winter tax bills mailed |
| Tuesday following 2nd Monday in December |
December Board of Review meets to
correct clerical errors, mutual mistakes, homesteads, and poverty
exemptions as verified by the Assessor |