State guides / MI
Michigan property tax appeals
Served
- Nothing upfront
- Nothing if no reduction
- Online, no call
- Deadline
- Michigan lets commercial, industrial and developmental real property go straight to the Tax Tribunal without going to the local board of review first, and the 2027 petition is due Tuesday 1 June 2027 because 31 May is Memorial Day. (MCL 205.735a(4)(a) and (6), with MCL 8.6 and MCL 435.101(1)(e))
- First level
- Local board of review, OPTIONAL for commercial, industrial and developmental real property
- Next levels
- Michigan Tax Tribunal, Entire Tribunal or Small Claims Division; Court of Appeals
General information, not legal or tax advice. The notice and local rules control.