Assessment appeal

How to appeal a Michigan assessment

Do not wait for the summer tax bill. The assessment notice carries the value, local protest instructions, and March Board of Review dates. If the value or property facts look wrong, start with the assessor while the local window is still open.

Step 1

Read the assessment notice now

Check Assessed Value, SEV, Taxable Value, classification, the March Board of Review dates, and local protest instructions.

Step 2

Ask the assessor about errors

Confirm square footage, property class, improvements, and other record facts before the local deadline.

Step 3

Gather local value evidence

Use comparable sales, photos, estimates, or corrected property facts that support the value you believe is accurate.

Step 4

Follow the local protest process

For many residential value appeals, protesting to the March Board of Review is required before a Tax Tribunal petition.

Know which number you are challenging

A market-value protest usually focuses on Assessed Value or SEV. Taxable Value may be lower because of the Proposal A cap, or it may have uncapped after a transfer. A classification, exemption, or clerical-error issue can follow a different route, so tell the assessor exactly what looks wrong.

Bring evidence, not only a purchase price

Useful proof can include recent comparable sales, an appraisal, photos of condition problems, repair estimates, incorrect square footage, or features shown in the assessor's record that the property does not have. Keep the evidence local and tied to the tax-day value.

The deadline is yearly and local

March Board of Review dates and appointment rules come from the city or township. For 2026 assessed-value or tentative-taxable-value appeals involving residential, timber-cutover, or agricultural property, the State Tax Commission's current table lists July 31, 2026 as the Tax Tribunal petition deadline. The required local step and deadline can differ by property type or issue.

Check the current state table and the notice before filing. This page is general information, not legal or tax advice. A Michigan property-tax attorney or other qualified professional can help when the value or deadline has significant consequences.

Sources and review

Where this information comes from

The local assessment notice controls the Board of Review process. The State Tax Commission and Tax Tribunal publish the current appeal routes and deadlines.

Data used: 2026 Michigan property tax appeal procedures
Last reviewed: July 12, 2026

Michigan Treasury Board of Review forms for Board of Review forms and property assessment petition materials.
Michigan Tax Tribunal for appeals after the local Board of Review step.
State Tax Commission property tax appeal procedures for current appeal deadline tables.

Use this carefully: Assessment appeals are local and deadline-sensitive. The local assessment notice and current state deadline table control.

Rules, rates, forms, office practices, and local facts can change. When the answer matters, confirm it with the current official source, the responsible office, or a qualified Michigan professional before acting.

Next steps

Keep the assessment in context

An appeal is about the property record and value. These pages show how value becomes a bill.