Navigating the Michigan property tax calender for 2025 can be complex, with numerous deadlines, appeals, and exemptions to manage throughout the year.
This comprehensive guide details the essential dates for 2025, including property tax due dates, Board of Review meetings, appeal deadlines, and exemption filing periods.
Understanding these timelines will help Michigan property owners, assessors, and tax professionals stay compliant and avoid penalties.
2025 Michigan Property Tax Calender Key Dates and Deadlines
January – March: Start of the Tax Year and Assessment Reviews
- January 1, 2025: Tax Day for 2025 property taxes. Property status on this day determines the taxable value for the year.
- January 10, 2025: Deadline for assessors to send personal property statements to taxpayers.
- January 31, 2025: Deadline to submit the Statement of Qualified Personal Property (Form 2699).
- February 1, 2025: Certified mail notice must be sent to all properties delinquent on 2024 taxes.
- February 14, 2025: Last day to pay 2024 winter taxes without a 3% penalty.
- February 17, 2025: Tentative equalization ratios and multipliers published by county equalization directors.
- March 1, 2025: County Treasurer begins settlement with local treasurers; delinquent 2023 taxes forfeit to the county.
- March 4, 2025: Board of Review organizational meeting.
- March 10-12, 2025: Board of Review sessions to hear property owner appeals on assessments and classifications.
- March 31, 2025: Last day to pay forfeited 2023 delinquent taxes before title vests in the foreclosing government unit.
April – June: Equalization, Appeals, and Summer Tax Preparation
- April 1, 2025: Final adjustments to tax collections; assessors submit exemption claims and parcel data.
- April 15, 2025: County Board of Commissioners meets for equalization sessions.
- May 1, 2025: Deadline for Department of Treasury to post millage rate comparison reports.
- May 15, 2025: Assessors report taxable values of commercial and industrial personal property.
- May 31, 2025: Deadline to file appeals for commercial, industrial, and utility property with the Michigan Tax Tribunal.
- June 1, 2025: Deadline to file Principal Residence Exemption (PRE) affidavits for summer tax levy; deadline for Michigan Tax Tribunal residential appeals.
- June 30, 2025: Deadline for property classification appeals to State Tax Commission; summer tax rolls prepared.
July – September: Summer Taxes and Board of Review Sessions
- July 1, 2025: Summer property taxes due and payable.
- July 22, 2025: July Board of Review convenes to correct clerical errors, mutual mistakes, and verify exemptions.
- July 31, 2025: Deadline for filing residential property appeals with the Michigan Tax Tribunal.
- September 15, 2025: Last day for qualified taxpayers to file intent for summer tax deferral.
- September 16, 2025: Interest begins accruing on late summer tax payments.
- September 30, 2025: Deadline for local governments to certify tax rates and submit reports.
October – December: Winter Taxes and Final Reviews
- October 1, 2025: County Treasurer adds fees to unpaid 2023 taxes.
- October 15, 2025: Assessors report status of Industrial Facility Tax properties.
- December 1, 2025: Winter property tax bills mailed.
- December 9, 2025: December Board of Review meets for final corrections and exemption verifications.
- December 31, 2025: Deadline for second- and third-year verification of Conditional Rescission of PRE; deadline for annual verification of foreclosure entity conditional rescission.
Important Michigan Property Tax Calender Terms Explained
- Principal Residence Exemption (PRE): A property tax exemption for homeowners who occupy their property as their principal residence.
- Board of Review (BOR): Local board that hears appeals on property assessments and classifications.
- Michigan Tax Tribunal: State body where taxpayers can appeal property tax assessments after exhausting local appeals.
- Equalization: Process to ensure fair and uniform property assessments across jurisdictions.
- Conditional Rescission: A process where exemptions like PRE can be rescinded based on certain conditions such as foreclosure or non-occupancy.
Tips to Stay Michigan Property Tax Compliant and Avoid Penalties
- Mark your calendar: estimate the tax in advance with Michigan property tax estimator and Keep track of all key deadlines, especially for filing exemptions and appeals.
- File appeals timely: Appeals to the Michigan Tax Tribunal must be filed within strict deadlines after local Board of Review decisions.
- Submit accurate statements: Personal property statements and exemption claims must be complete and submitted by due dates.
- Pay taxes on time: Avoid late penalties and interest by paying winter and summer taxes before due dates.
- Consult local assessors: Stay informed about local procedures and any changes in dates or requirements.
Reference: https://www.michigan.gov/treasury/local/stc/bulletin/archive/stc/property-tax-and-equalization-calendar.
Conclusion: The Michigan Property Tax Calender for 2025 is packed with critical deadlines that impact property owners, assessors, and tax officials. Staying informed about tax days, Board of Review sessions, appeal deadlines, and exemption filings ensures compliance and helps avoid costly penalties. Use this guide as your go-to resource for managing Michigan property taxes effectively throughout the year.