Important Property Assessment Dates
DECEMBER 31st
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
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
2nd Monday: Organizational meeting of the Board of Review in which the Assessor shall submit the certified Assessment Roll.
3rd Monday: The Board of Review must meet not earlier than 9:00 a.m. and not later than 3:00 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 after 6:00 p.m.
MAY
1st: Deadline for filing a Principal Residence Exemption (PRE) Active Duty Military Affidavit to allow military personnel to retain a PRE for up to three years if they rent or lease their principal residence while away on active duty.
31st: 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 31st of the tax year involved.
JUNE
1st:
- Deadline for filing Principal Residence Exemption Affidavits (Form 2368) for exemption from the 18-mill school operating tax to qualify for a PRE for the summer tax levy.
- Deadline for filing the initial request (first year) of a Conditional Rescission of Principal Residence Exemption (PRE) (Form 4640) for the summer tax levy.
- Deadline for filing for Foreclosure Entity Condition Rescission of a PRE (Form 4983) to qualify for the summer tax levy.
30th:
- Deadline for classification appeals to State Tax Commission (STC). A classification appeal must be filed with the STC in writing on Form 2167 on or before June 30th. Boards of Review must provide the taxpayer with the form to appeal their classification.
1st: Current year's summer tax bills mailed and payable.
Tuesday following the third Monday: July Board of Review meets to correct qualified errors, PRE appeals (for the current year and immediate succeeding three prior years if not on the tax roll) and Hardship Requests; as verified by the Assessor.
31st:
- Appeals of property classified as residential real property must be made by filing a written petition with the Michigan Tax Tribunal on or before July 31st of the tax year involved. (Prior March BOR appeal requirement).
- 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 31st.
- Final day to pay current year's Summer Taxes without penalty.
20th: Current year’s summer taxes due without penalty.
NOVEMBER
1st:
- Deadline for filing Principal Residence Exemption Affidavits (Form 2368) for exemption from the 18-mill school operating tax to qualify for a PRE for the winter tax levy.
- Deadline for filing the initial request (first year) of a Conditional Rescission of Principal Residence Exemption (PRE) (Form 4640) for the winter tax levy.
- Deadline for filing for Foreclosure Entity Conditional Rescission of a PRE to qualify for the winter tax levy.
DECEMBER
1st: Current year’s winter tax bills mailed and payable.
Tuesday following the second Monday: Board of Review meeting may be convened by assessing officer to correct qualified errors, PRE appeals (for the current year and immediate succeeding three prior years if not on the tax roll), qualified agriculture property appeals (current and 1 year immediately proceeding if not on tax roll) and Hardship Requests; as verified by the Assessor.
31st: Deadline for an owner that had claimed a conditional rescission of a PRE to verify to 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).