Michigan Property Tax Appeals: March BOR & Tax Tribunal

How Michigan Assessment Appeals Work

Michigan assessors send an assessment notice (Form 1019) each year. You protest at your city or township Board of Review (BOR), which meets in March. The notice is mailed at least 14 days before the first BOR meeting. If the BOR does not give you the result you want, you can appeal to the Michigan Tax Tribunal. Michigan Treasury, Form 1019 guidance

For residential property, a protest at the Board of Review is necessary to protect your right to appeal to the Tax Tribunal. Michigan Treasury, Form 1019 guidance

Tax Tribunal Deadlines

• Residential, agricultural and timber-cutover property: petitions are due July 31.
• Commercial, industrial and developmental real property, and certain personal property: May 31.
• Denial of a principal residence exemption: within 35 days of the denial notice.

Those dates come from Treasury's Form 1019 guidance. Petitions must be on a form approved by the Tribunal, available at michigan.gov/taxtrib. Michigan Treasury, Form 1019 guidance

The 2026 BOR season has passed, and the 2026 July 31 deadline for residential Tribunal petitions has passed too. A BOR protest in March 2027 is the next step for most homeowners, so use the months between to collect evidence. Counties we track appear with a countdown in the table above the county list and on the deadlines page.

Taxable Value, SEV and Why a Sale Matters

Michigan has two values on your notice. State equalized value (SEV) approximates 50% of market value. Taxable value is what the tax is actually computed on. Each year it rises by the lesser of inflation or 5% (the 2026 inflation multiplier is 1.027), until ownership transfers. When a property is sold, taxable value uncaps and resets to SEV. Michigan Treasury, Form 1019 guidance, Tribunal petition instructions

That is why a recent buyer should compare the SEV on the notice with what they paid. SEV is meant to approximate half of market value, so an SEV well above half of your purchase price is worth a closer look.

Small Claims at the Tribunal

The Tribunal's Small Claims division holds informal hearings. There is no filing fee when a principal residence exemption of 50% or more applies to the property. Michigan Tax Tribunal

Principal Residence Exemption and Poverty Exemption

To claim a principal residence exemption (PRE), file the Principal Residence Exemption Affidavit (Form 2368) with your township or city. A valid affidavit filed on or before June 1 gives you the PRE on the current year's summer and winter levy. A poverty or hardship exemption can be requested at the Board of Review. Michigan Treasury, Form 1019 guidance, Tribunal petition instructions

What Evidence Works

• Your purchase price and closing statement, if you bought recently.
• Sales of comparable homes close to the assessment date.
• Photos and repair estimates for condition problems.
• Errors on your property record card, such as wrong square footage.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and file them yourself with your Board of Review or the Tribunal. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its local calendar and forms.