Assessment Ratio
50%
Appeal Deadline
March Board of Review, 2026
Official Form
Board of Review
Risk of Increase
Yes
How Assessment Works in Michigan
Michigan assesses property at 50% of true cash value (market value). However, your taxable value is capped by the Headlee Amendment, which limits annual increases to the lesser of 5% or the rate of inflation (CPI). This means your taxable value may be significantly lower than your assessed value.
Risk of Increase
In Michigan, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Michigan
File a petition with your local Board of Review during the March meeting (typically the second and third weeks of March). Some municipalities accept written petitions by mail.
Step-by-Step
Michigan Appeal Process
Receive your assessment notice (mailed in February) showing assessed and taxable values.
Review comparable sales to determine if your assessed value exceeds 50% of true cash value.
File a petition with the March Board of Review (check your municipality for exact meeting dates).
Present your evidence at the Board of Review hearing.
If denied, appeal to the Michigan Tax Tribunal (Small Claims Division for values under $100,000 SEV, or Entire Tribunal for higher values).
FAQ
Michigan Property Tax Appeal Questions
What is the difference between assessed and taxable value in Michigan?
Assessed value is 50% of true cash value and can increase or decrease without limit. Taxable value is what you actually pay taxes on, and it is capped at the prior year's taxable value plus the lesser of 5% or CPI. When you sell, taxable value "uncaps" and resets to the assessed value.
Can my Michigan assessment increase at the Board of Review?
Yes. The Board of Review can increase your assessed value. However, if you present strong evidence that your assessed value exceeds 50% of market value, a reduction is far more likely.
What is the Headlee Amendment cap?
The Headlee Amendment (Proposal A, 1994) limits annual taxable value increases to the lesser of 5% or the Consumer Price Index (CPI). This creates a growing gap between assessed value and taxable value for long-term homeowners, which resets to assessed value upon sale.