MICHIGAN

State Characteristics
Assessment Ratio: 50%
Fiscal Tax Year: Varies by levying body
Valuation Authority: County, City or Township
Collection Authority: County, City & Town
Level One Appeal Name: City or Township Board of Review
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Dec 31
Appeal Deadline: Feb-Mar (Varies by jurisdiction), Feb 1 (Detroit and Grand Rapids, Assessor review), May 31 (Tax Tribunal Appeals)
Tax Bills Due: July-Sept (“Summer” bills), Dec-Mar (“Winter” bills)

Key Tax Dates – Personal Property
Assessment Date: Dec 31
Tax Returns Due: Feb 20              Inventory exempt
Value Notices Issued: Feb-Apr
Appeal Deadline: Mar (Varies by jurisdiction), May 31 (Tax Tribunal Appeals)
Tax Bills Due: July-Sept (“Summer” bills), Dec-Mar (“Winter” bills)

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.