By MillRate USA · From Michigan's General Property Tax Act · Last reviewed 2026-10-31
The calendar
| Date | What happens | Law |
|---|---|---|
| July 1 | Summer taxes become due and a lien on the property | MCL 211.44a |
| After September 14 | Interest is added to summer taxes collected late | MCL 211.44a |
| December | Winter tax bills go out; treasurers must mail them by December 31 to charge a late penalty | MCL 211.44 |
| February 14 | Last day to pay before a 3% late penalty can be added, where your local government has adopted one | MCL 211.44 |
| March 1 | Unpaid taxes from the year before are returned to the county treasurer as delinquent | MCL 211.78a |
Your bill prints its own due dates, so check it. In 2027, February 14 falls on a Sunday and March 1 on a Monday.
Summer and winter: what's on each bill
Which taxes appear on the summer bill and which on the winter bill varies from one community to the next, so compare your year's two bills together rather than one against the other. The rates on this site are the total for the year, the way Michigan Treasury publishes them.
Fees and penalties
- Administration fee: a local treasurer can add a property tax administration fee of up to 1% of the bill, but only if the local governing body has authorized it.
- Late penalty: on taxes paid after February 14 and before they're returned as delinquent, the treasurer can add a late penalty of 3% of the tax, again only where it's been authorized, and only if your bill was mailed by December 31.
- Summer interest: summer taxes collected after September 14 have interest added.
- After March 1: the county adds a 4% administration fee (at least $1) and 1% interest a month, with any part of a month counted as a full month.
Deferring the summer bill
If you're 62 or older, or disabled, a veteran, a serviceperson, or a widow or widower, and your total household income last year was $40,000 or less, you can defer the summer taxes on your principal residence until the following February 15 without penalty or interest (MCL 211.51). File your intent with your local treasurer by September 15, or by the date the taxes would otherwise start to draw interest if that's later. Certain farmland qualifies too.
Lowering the bill itself
- Principal residence exemption. A home you live in skips up to 18 mills of school operating tax. If your bill shows the non-homestead rate on your own home, ask your assessor about the exemption.
- Taxable value cap. Taxable value can rise each year by no more than 5% or inflation, whichever is less. After a sale, it resets to the assessed value the following year.
- Homestead Property Tax Credit. Treasury's credit, claimed on Form MI-1040CR with your state income tax return, refunds part of the property tax for eligible owners and renters.
- Appeal your value at the March Board of Review. See how to appeal.
Check your rate
Every Michigan city, village and township has a page with its 2025 homestead and non-homestead rates by school district. Start from the Michigan page, the Detroit area, or the highest and lowest Michigan rates. Michigan Treasury says 2026 rates will be posted in spring 2027.
Sources
- MCL 211.44, collection, fees and late penalty
- MCL 211.44a, summer taxes
- MCL 211.51, summer tax deferment
- MCL 211.78a, delinquent taxes, county fee and interest
- Michigan Treasury, Principal Residence Exemption
- Michigan Treasury, Homestead Property Tax Credit forms
This guide explains how the law works. It isn't legal or tax advice. Your bill and your local treasurer have the final word on your dates and charges. Spotted an error? Email [email protected].