If you disagree with a Michigan assessment, most residential and agricultural owners start at the March Board of Review. Hearings begin the second Monday in March, unless a local ordinance shifts them. After the board, you generally have until July 31 to appeal to the Michigan Tax Tribunal.

When does the Board of Review meet?

State Tax Commission guidance follows MCL 211.30. The board's organizational meeting is on the Tuesday following the first Monday in March. That meeting is for organization, not for hearing your protest. Assessment appeals begin on the second Monday in March, or on Tuesday or Wednesday of that week if the township or city has adopted an ordinance to that effect.

For 2027, the first Monday in March is March 1, so the organizational meeting is Tuesday, March 2. The second Monday is March 8, which is the usual start of hearings unless your locality has shifted them by ordinance.

You'll get an assessment change notice if the assessor changes the value. Watch the mail in February. The notice should explain how to protest and when the board meets. If you just bought the house, make sure the notice is forwarded or that you have a portal login with the city or township.

Bring evidence, not just a feeling that the number is high. Useful items include:

• The assessment notice and a copy of your property record card, if you can get one.
• Recent sales of similar homes, with adjustments for size, condition, and location.
• Photos or contractor estimates for damage or deferred maintenance the assessor may not have seen.
• A closing statement or appraisal, used as evidence, not as an automatic new value.

What happens after the board?

If the Board of Review does not change the value, or changes it less than you asked, a residential or agricultural owner generally appeals to the Michigan Tax Tribunal by July 31. That deadline is a firm one for most of these cases. Missing it can end the appeal for that year.

Commercial, industrial, and utility personal property follow a different path and a different deadline, generally May 31, and those classes may not have to protest first at the March board. If your property is not a house or a farm, confirm the correct deadline before you wait for a board hearing that may not be required.

The Tribunal is a state body, not a second meeting of the local board. You'll file a petition, pay any required fee, and present evidence. Many homeowners use the Tribunal's small claims process, which is designed to be more informal than the full docket. You can still hire an attorney or a tax representative if the amount at stake is large.

A Board of Review decision can also be a good outcome. If the board agrees with you, you may not need a Tribunal filing. Get the decision in writing and check the next tax bill to be sure the change posted.

What should new owners watch for?

An uncapping after a purchase can make the first tax bill look very different from the seller's bill. That does not automatically mean the assessment is wrong, but it is a reason to read the notice carefully. You can still protest if you believe the true cash value is too high.

Don't wait until the winter tax bill arrives in December to start this process. By then, the March board and the July 31 Tribunal deadline for that year have already passed.

Call the assessor first if a simple error is involved, such as the wrong square footage or a demolished porch that's still on the card. Some corrections can be handled without a full hearing. If the assessor disagrees, go to the board anyway.

Look up the township or city website for the protest form and any appointment rule. Some boards hear walk-ins. Others want a written petition a few days ahead. If you can't attend in person, ask whether a letter and exhibits will be accepted, and whether a representative can appear for you.

Neighbors sometimes compare assessments informally and assume the board will average the numbers. That's not how it works. Your evidence has to speak to the true cash value of your property, not to a sense that someone else's bill looks lower.

FAQ

When do March Board of Review hearings start?

They begin on the second Monday in March, unless a local ordinance moves them to Tuesday or Wednesday of that week. In 2027, the second Monday is March 8. The organizational meeting, the Tuesday after the first Monday, is not an appeal hearing.

Do I have to go to the Board of Review before the Tax Tribunal?

For most residential and agricultural property, yes. Commercial, industrial, and utility personal property can have different rules and a May 31 Tribunal deadline.

What's the deadline to file with the Michigan Tax Tribunal for a house?

July 31, in general, after the March Board of Review. Don't wait for a later tax bill.

What evidence helps?

Comparable sales, the property record card, photos, and repair estimates. An assessment that simply "went up" is not, by itself, proof that the value is wrong.

Next step

If your Michigan assessment looks wrong, talk with a licensed local agent, request your property record card, and calendar the March Board of Review and the July 31 Tax Tribunal deadline. Start when the assessment notice arrives, not when the winter tax bill does.

Sources: MCL 211.30, Board of Review; State Tax Commission, Bulletin 16 of 2025, 2026 Board of Review; Michigan Tax Tribunal, file an appeal.

Michigan's Principal Residence Exemption can take up to 18 mills of school operating tax off a qualifying home. File Form 2368 with the city or township assessor, not the state Treasury. The summer-levy deadline is June 1. If you miss it, the assessor may still grant the current year and the prior three years.

Who qualifies, and what does the exemption actually cut?

The exemption is for a Michigan property that you own and occupy as your principal residence. It does not take the entire property tax bill to zero. It removes up to 18 mills of school operating tax. Other millages, including county, city or township, and extra-voted school millages, can still appear on the bill.

You generally may claim only one principal residence. If you buy a new home and keep the old one, you usually have to rescind the exemption on the house you no longer occupy. The rescission form is Form 2602, and Michigan Treasury says it must be filed within 90 days after the property is no longer a principal residence. A late rescission can bring a penalty of $5 a day, up to $200.

Occupancy matters. A rental, a vacant house you plan to move into "someday," or a second home used only in summer is not a principal residence just because your name is on the deed.

Where do you file, and what if you miss June 1?

File Form 2368 with the local assessor. Do not mail it to Treasury and assume the assessor will see it. Keep a date-stamped copy or an email confirmation.

If you miss the deadline, you may still have options:

• The assessor may grant an untimely exemption for the current year and the three prior years if you otherwise qualified.
• July and December Boards of Review have not been allowed, since July 11, 2022, to grant an untimely Principal Residence Exemption. Don't wait for a mid-year or year-end board meeting to fix a missed filing.

If you bought the house mid-year, ask the assessor when your exemption can start and whether you also need to confirm that the seller rescinded theirs. A buyer who moves in and files promptly is in a better position than a buyer who assumes the old exemption "transfers" with the deed. It does not.

How does this show up when you buy or sell?

On a sale, the closing statement should address property taxes, and the exemption status can change the dollar amount being prorated. If the seller had the exemption and the buyer will also occupy the home as a principal residence, both sides still have filing work to do. The seller files the rescission. The buyer files Form 2368.

If you're moving into Michigan, or moving from a rental into a home you just bought, put the exemption on your moving checklist next to utilities and the change-of-address form. Missing a June 1 or November 1 date can mean paying school operating mills you could have avoided, at least until a late grant is approved.

You can also lose the exemption if you stop occupying the home. Notify the assessor and file the rescission. Hoping no one notices is how interest and penalties start.

Before you file, confirm the property's tax identification number and the exact legal name that should appear on the affidavit. A typo can delay the exemption or post it to the wrong parcel. If you own the home with a spouse or another person, ask the assessor whose signatures are required.

New construction and a newly occupied home can be easy to miss because there's no prior owner exemption to "continue." File as soon as you move in, even if closing was in the fall and the next summer levy feels far away. The November 1 winter-levy deadline can arrive quickly.

If a bill still shows the 18 mills after you filed, call the assessor before you assume the claim was denied. Sometimes the exemption was approved after the bill was printed, and the correction shows up as an adjusted bill or a credit.

FAQ

Do I file the Principal Residence Exemption with the state?

No. Form 2368 goes to the assessor for the city or township where the property is located. Treasury publishes the form, but the local assessor administers the claim.

What's the deadline for a summer tax bill?

June 1. For a winter levy billed June 2 through November 1, file by November 1 of that year.

What if I missed the deadline?

The assessor may still grant the exemption for the current year and the prior three years if you qualified. July and December Boards of Review cannot grant an untimely PRE.

I sold my old house. Do I have to do anything?

Yes. File Form 2602 to rescind the exemption within 90 days after the property is no longer your principal residence. A late rescission can carry a $5-per-day penalty, up to $200.

Next step

If you own and occupy a Michigan home, or you're about to close on one, talk with a licensed local agent and call the city or township assessor about Form 2368 and the June 1 or November 1 deadline. If you recently moved out of a house, ask about Form 2602 as well.

Sources: Michigan Treasury, Principal Residence Exemption; Michigan Treasury, claim requirement and filing deadlines; Form 2368, Principal Residence Exemption Affidavit; Form 2602, Rescission of Principal Residence Exemption.

When a Michigan property transfers, taxable value generally uncaps to state equalized value the next calendar year. The buyer must file Form 2766, the Property Transfer Affidavit, with the local assessor within 45 days. Some family transfers are excepted, so ask before you assume the tax bill will jump.

What does "uncapping" mean?

Proposal A, approved by voters in 1994, limited how fast a property's taxable value can rise each year while the same owner keeps it. In general, taxable value may increase with the rate of inflation, up to a 5% cap, or it may be reduced if the property loses value. That capped number is often well below the state equalized value, which is generally 50% of true cash value.

When a transfer of ownership occurs, that cap comes off. Under MCL 211.27a, the taxable value is typically reset, or "uncapped," to the state equalized value in the calendar year after the transfer. The next year's tax bill can be much higher than the seller's last bill, even if the millage rate does not change.

Assessors are not supposed to automatically set the new value at half the sale price. "Following sales" in that way is improper. The assessor still has to value the property under the usual rules. A sale is evidence, not an automatic formula.

If you're buying, ask for the current taxable value and the current SEV, then estimate the first tax year after closing with the uncapped figure. If you're selling, don't promise the buyer that "taxes will stay the same."

What is Form 2766, and when is it due?

Form 2766 is the Property Transfer Affidavit. The buyer, or the person to whom the property is transferred, files it with the assessor for the city or township where the property is located, within 45 days of the transfer. Title companies often prepare it at closing, but the filing duty is still yours if it doesn't get delivered.

File it even if you believe the transfer is exempt from uncapping. The affidavit is how the assessor learns what happened and whether an exception applies. A late or missing affidavit can lead to a penalty. For a principal residence, Form 2766's instructions cite $5 a day after the 45-day deadline, up to $200, plus taxes and interest that would have been due. If you're past 45 days, file as soon as you can and ask the assessor what is owed.

Keep a copy of the dated filing. If you close at the end of the year, the 45-day window can fall in January, and the uncapping itself will generally appear on the following year's roll.

Which transfers might not uncap the value?

Michigan law lists transfers that are not "transfers of ownership" for uncapping, or that qualify for an exemption. Common examples include certain transfers between spouses, some transfers into a trust where the use as a principal residence continues, and some conveyances to a child or other relatives, subject to the statute's conditions.

Do not assume a family deed is automatically exempt. The details matter, including whether the property remains a principal residence and how title is held. Ask the assessor or a real estate attorney before you record a no-consideration deed as a "workaround."

A transfer of the full ownership interest is the classic trigger, but other changes, including some entity transfers, can also count. If you're buying from a company or a trust, have the title company and your agent flag the issue early.

At closing, ask who is sending Form 2766 and to which assessor, especially if the property sits in a township that contracts with a county equalization office. A deed recorded with the register of deeds is not the same as an affidavit filed with the assessor. Those are two different offices, and one filing does not always complete the other.

If you bought late in the year, remember that uncapping usually shows up on the next calendar year's taxes, not on a bill that's already been issued. Budget for that change when you add up the first full year of ownership, along with the Principal Residence Exemption if you plan to occupy the home.

FAQ

Will my taxes stay at the seller's amount after I buy the house?

Usually not. Taxable value generally uncaps to state equalized value in the calendar year after the transfer, which can raise the bill even if millage rates stay the same.

Who files Form 2766, and when?

The buyer or transferee files it with the local assessor within 45 days of the transfer. Title companies often prepare it, but you should confirm it was delivered.

Can the assessor just set the new value at half the sale price?

No. Automatically following the sale price in that way is improper. The assessor still has to determine true cash value and SEV under the usual rules.

Do all family transfers avoid uncapping?

No. Some transfers between spouses or to certain relatives are excepted, but only if they meet the statute. Ask before you assume the cap stays in place.

Next step

If you're buying a Michigan home, ask a licensed local agent for the current taxable value and SEV, and confirm that Form 2766 will be filed with the assessor within 45 days. If you're transferring a house to a family member, ask whether an uncapping exemption actually applies.

Sources: MCL 211.27a, transfer of ownership and taxable value; Form 2766, Property Transfer Affidavit; Michigan Treasury, property transfer affidavit.

Michigan's state real estate transfer tax is $3.75 for each $500, or fraction of $500, of the property's value. Counties generally add 55 cents per $500. The seller usually pays both when the deed is recorded. Confirm the county rate with the register of deeds before you close.

How is the tax calculated?

The state tax is in the State Real Estate Transfer Tax Act, MCL 207.525. It is $3.75 for each $500, or fraction of $500, of the total value of the property. The county tax is in the county act, MCL 207.504, and is generally 55 cents per $500, or fraction of $500.

"Or fraction of $500" matters. A sale price of $250,001 is not taxed as if it were $250,000. The next $500 increment is included. Title companies and registers of deeds work from the consideration stated on the transfer documents, so the price on the deed and the closing statement need to match reality.

A quick example helps. On a $300,000 sale, there are 600 increments of $500:

• State tax: 600 x $3.75 = $2,250.
• County tax at 55 cents: 600 x $0.55 = $330.
• Combined, $2,580, usually paid by the seller at recording.

If your county charges a different rate, the county line changes and the state line does not.

Who pays, and can the rate be higher than 55 cents?

The statutes place the tax on the grantor, which in a typical sale is the seller. The parties can agree in the purchase contract that the buyer will pay or that the cost will be split. That agreement does not change what the register of deeds expects to collect when the deed is recorded. If the contract shifts the cost, it should show clearly on the closing statement.

Counties with a population of 2 million or more may be authorized to adopt a county rate of up to 75 cents per $500, rather than 55 cents. Do not assume a particular county, including Wayne County, is charging the higher figure. Rate practice can differ from the statutory ceiling. Call the register of deeds, or ask your title company to confirm the rate that will be collected on your recording.

Exemptions exist. Certain transfers between spouses, some conveyances to or from governments, and other listed transfers may be exempt. If you think your deed is exempt, don't guess at the closing table. Ask the title company and, if needed, the register of deeds which exemption applies and what affidavit or language has to appear on the documents.

What should buyers and sellers do before closing?

• Confirm the consideration that will appear on the transfer documents.
• Ask the title company for a line-item estimate of state and county transfer tax, plus recording fees.
• Confirm the county rate with the register of deeds if the estimate looks off.
• If you're a seller, build the tax into your net-proceeds worksheet early, not the morning of closing.

A transfer-tax surprise is usually a math or exemption issue, not a last-minute change in the statute. Getting the numbers a week ahead avoids a scramble for a cashier's check.

If the sale includes personal property, such as furniture or a tractor, ask the title company how that amount should be shown. Transfer tax is imposed on the real property value. Mixing personal property into the deed consideration without an allocation can inflate the tax, and leaving it undocumented can create other closing problems.

Local recording offices also collect recording fees on top of the tax. Those fees are separate, and they vary by county and by the number of pages. The closing estimate should list tax and recording fees on different lines so you can see which figure is which.

First-time sellers sometimes confuse transfer tax with the property-tax proration. They are not the same. The proration splits the existing tax bill between buyer and seller. Transfer tax is a one-time charge for recording the deed that transfers title. If both lines appear on the closing statement, read each one carefully once more before you question the total cash to close.

FAQ

Is the Michigan transfer tax $3.75 per $500, or is that only the state portion?

$3.75 per $500, or fraction of $500, is the state tax. Counties generally add 55 cents per $500. Both are usually collected when the deed is recorded.

Does the buyer or the seller pay?

The tax is imposed on the grantor, usually the seller. The purchase agreement can shift the economic cost, but the register of deeds still has to receive the tax to record the deed.

Does Wayne County charge 75 cents per $500?

Not automatically. The law allows certain large counties to authorize a rate up to 75 cents, but you should confirm the rate actually charged with the Wayne County Register of Deeds or your title company.

Are any transfers exempt?

Yes. The acts list exemptions. Ask the title company whether your transfer qualifies and what documentation is required.

Next step

Before you close on a Michigan home, ask a licensed local agent and the title company for the state and county transfer-tax estimate, and confirm the county rate with the register of deeds if anything looks off. Sellers should include that cost in their net proceeds from the start.

Sources: MCL 207.525, state real estate transfer tax rate; MCL 207.504, county real estate transfer tax rate; Michigan Treasury, real estate transfer tax.

Michigan sellers of most one-to-four family homes must deliver a written disclosure before a buyer is bound. If it arrives late, the buyer may cancel in writing within 72 hours of personal delivery or 120 hours of registered-mail delivery. That right ends at the deed or an installment land contract.

When does the seller have to deliver the statement?

The Act, in MCL 565.954, says the seller must deliver the disclosure to the purchaser or the purchaser's agent before the seller is bound by a transfer agreement. In practice, that means the form should be in the buyer's hands before the purchase agreement becomes binding, not after the inspection period has already started to run.

Delivery can be in person, by certified mail, or by whatever method the parties agree on, but the late-delivery clock uses two specific measures:

• 72 hours if the buyer received the statement by personal delivery.
• 120 hours if the buyer received it by registered mail.

The buyer has to terminate in writing. A verbal "we're out" is not enough. And the right does not last forever. Once the buyer has been conveyed the property by deed, or has entered an installment sales contract, the termination window in the Act is closed.

If you're a buyer and the disclosure is missing on signing day, don't assume you'll automatically get more time later. Ask that delivery happen before you are bound, or write a clear condition into the offer.

What does the form cover, and what does it not guarantee?

The statutory form asks the seller to disclose known conditions of the property, including items such as the roof, basement, well and septic, heating and cooling, plumbing and electrical systems, and certain environmental and legal issues. It is a disclosure of the seller's actual knowledge, not a warranty that everything on the property works, and not a substitute for a home inspection.

Sellers should answer based on what they know, not what they hope is true. "Unknown" is an allowed answer on many items when the seller truly doesn't know. Leaving a known problem off the form, or answering in a way that hides it, is how disclosure disputes start.

Buyers should read the form against the inspection report. If the seller disclosed a wet basement and the inspector finds staining, that's a fact to price and plan around. If the form is silent and the inspector finds a serious issue, that's a different conversation, and may involve repair requests, credits, or walking away under the inspection clause in your offer.

Does every sale need a seller disclosure?

The Act applies to transfers of residential property with one to four dwelling units, with listed exceptions. Common exceptions include certain court-supervised transfers, transfers between co-owners or to a spouse or heir, and some foreclosure or government transfers. If you're buying from an estate, a bank, or a family member, ask a licensed agent or an attorney whether the form is required in your deal.

Even when the form is not required, many buyers still want a written condition statement and a full inspection. A "sold as is" contract does not automatically erase fraud or a duty to disclose a known, hidden defect under other Michigan law. Don't treat an exception as permission to skip due diligence.

Agents should also watch the clock on weekends and holidays. The statute counts hours, not business days, so a disclosure handed over late on a Friday afternoon can run the 72-hour window into the weekend. If you're a buyer who wants to use the termination right, don't wait until Monday morning to draft the letter.

Sellers who have never lived in the house, including some investors and heirs, still have to complete the form when the Act applies. "I never lived there" is not a blanket exemption. Answer from actual knowledge, attach explanations where a yes-or-no box isn't enough, and update the form if you learn something new before closing.

On the buyer's side, put a reminder in the transaction file the day the form arrives. Note the delivery method, the date, and the hour. If you later need the termination window, that note is what shows you acted on time.

FAQ

What if I signed the offer before I got the disclosure?

If the seller delivers the statement after you're already bound, you may terminate in writing within 72 hours of personal delivery or 120 hours of registered-mail delivery, unless you've already taken title or entered an installment land contract.

Is a verbal cancellation enough?

No. The statute requires a written termination. Keep a copy and send it in a way you can prove, such as email plus a signed letter, following whatever notice method your purchase agreement requires.

Does the disclosure replace a home inspection?

No. It is a statement of the seller's known conditions, not a professional inspection or a warranty. Budget time and money for an inspection even when the form looks clean.

Do foreclosure and estate sales always skip the form?

Some transfers are excepted from the Act. Ask whether your transaction is one of them, and still do your own inspection and title work.

Next step

If you're buying or selling a Michigan home, talk with a licensed local agent about when the seller disclosure will be delivered and how the 72-hour or 120-hour clock would work if it arrives late. Buyers should also plan a home inspection, because the form is not a substitute for one.

Sources: MCL 565.954, Seller Disclosure Act delivery and termination; MCL 565.951 et seq., Seller Disclosure Act.