| December 31
The status of a property on “tax day” determines the following
year’s values and taxes.
January
1st week: Annual personal property statements
mailed to businesses
February 1
1st: Annual personal property statements
due
14th: Previous year’s winter taxes due
without penalty
20th:
State deadline for filing annual personal property
statements
4th week: Annual assessment change notices
mailed
March
1st week: 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
1st: Deadline for filing homestead
affidavits (must own and occupy as residence on
May 1 to be eligible)
June
30th:
- Deadline for filing valuation
or exemption appeal with Michigan Tax Tribunal
(must first appeal to local Board of Review
in March)
- Deadline for filing classification
appeal with State Tax Commission (must first
appeal to local Board of Review in March)
July
1st: 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
August
20th: Current year’s summer taxes due
without penalty December
1st: 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
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