What is the legal assessment ratio for residential property in Michigan?

Under state statutory benchmarks, residential real property in Michigan is assessed at 50% of fair market value. Equalization is mandated under Mich. Const. art. IX, § 3 ("The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property").

How does Truth-in-Taxation protect homeowners in Michigan during reappraisals?

Under Mich. Const. art. IX, § 31 (Headlee Amendment tax limitation rollback formula), local taxing jurisdictions must calculate a certified tax rate designed to produce the same total ad valorem revenue as the prior year, preventing local governments from generating a windfall revenue increase solely from reappraisal surges.

STATEWIDE ROLL DIRECTORY • MI (1 COUNTIES)

MICHIGAN PROPERTY TAX ROLLS

Q: What is the statutory deadline to appeal property taxes in Michigan?

The statutory filing deadline is March 8, 2027 (second Monday in March). Initial appeals are submitted to the Local Board of Review (MBOR), with state-level administrative review before the Michigan Tax Tribunal (MTT).

CLICK OR HOVER ANY COUNTY ON THE INTERACTIVE MICHIGAN MAP BELOW TO EXPLORE COUNTY TAX RATES, REAPPRAISAL CYCLES & APPEAL DEADLINES

MACRO TAX REGION

THE RUST BELT & INDUSTRIAL MIDWEST

1 Indexed Counties • National Atlas →

RESIDENTIAL RATIO

50%

Statutory Fraction of Market Value

COMMERCIAL RATIO

50%

Statutory Fraction of Market Value

APPEAL DEADLINE

March 8, 2027 (second Monday in March)

Local Board of Review (MBOR)

UNIFORMITY CITATION

Mich. Const. art. IX, § 3 ("The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property")

Mich. Const. art. IX, § 31 (Headlee Amendment tax limitation rollback formula)

SEAT: DETROIT

WAYNE COUNTY

TAX RATE 2.1%

MEDIAN HOME $185,000

PARCELS 620,000

REAPPRAISAL 1 Yrs (2026)

OPEN COUNTY GUIDE →

INSTANT MICHIGAN PARCEL AUDIT

AUDIT YOUR MICHIGAN ASSESSMENT

Enter your residential or commercial street address to cross-reference against official Michigan assessment rolls.

SELECTABLE COUNTY SUB-PAGES

FEATURED MICHIGAN COUNTY PROPERTY TAX GUIDES

1 FEATURED JURISDICTIONS

Wayne County, MI

County Seat: Detroit • FIPS 26163

COMPLETE COUNTY SUB-PAGE DIRECTORY

MICHIGAN COUNTY ASSESSMENT ROLLS (1 COUNTIES)

OFFICIAL COMPTROLLER & TRUSTEE AUDITS

FILTER 1 MICHIGAN COUNTIES:

COUNTY	COUNTY SEAT	PARCELS	MEDIAN VALUE	REAPPRAISAL CYCLE	EFFECTIVE TAX RATE	ROLL STATUS	ACTION
Wayne	Detroit	620,000	$185,000	1-Yr Cycle (Next: 2026)	2.1%	DIRECTORY	OPEN GUIDE →

STATEWIDE TAXPAYER FAQ

MICHIGAN PROPERTY TAX & EQUALIZATION FAQ

STATUTORY REFERENCE

What is the statutory deadline to appeal property taxes in Michigan? +

The resolved statutory filing deadline for Michigan is March 8, 2027 (second Monday in March). Initial local reviews are filed with the Local Board of Review (MBOR), with administrative escalation to the Michigan Tax Tribunal (MTT).

How is residential property assessed in Michigan? +

Under Michigan law, residential real property is assessed at 50% of fair market value (and commercial property at 50%). Equal and uniform taxation across properties is protected under Mich. Const. art. IX, § 3 ("The legislature shall provide for the uniform general ad valorem taxation of real and tangible personal property").

How does Truth-in-Taxation work during Michigan county reappraisals? +

Under Mich. Const. art. IX, § 31 (Headlee Amendment tax limitation rollback formula), when a county completes a reappraisal cycle (Annual assessment notices for State Equalized Value (SEV) and Taxable Value (TV)), the taxing authority must calculate a certified revenue-neutral tax rate so the reappraisal itself does not automatically create an unadvertised windfall tax increase.

EXPLORE NEIGHBORING STATE SUB-PAGES IN THE RUST BELT & INDUSTRIAL MIDWEST & NATIONAL ATLAS:

U.S. National Atlas 50 States Ohio (OH) 35% Ratio Pennsylvania (PA) 100% Ratio Indiana (IN) 100% Ratio Illinois (IL) 33% Ratio Wisconsin (WI) 100% Ratio Minnesota (MN) 100% Ratio