Total millage by place and school district
Michigan property tax rates are in mills: one mill is $1 per $1,000 of taxable value. A property pays the millage of every unit it sits in, including the county, the township or city, a village if there is one, the school district, the intermediate school district, and any library, college or authority.
The Department of Treasury publishes the total for every township, city and village, split by school district, for the millage "levied and billed" each year. That's what this site shows. Townships are shown outside their villages; a village page shows the village's total in each township and school district it covers. In 2025, homestead totals here run from 14.7729 to 94.0872 mills.
Homestead and non-homestead rates
The principal residence exemption (PRE) "exempts an owner's principal residence from the local school operating millage, up to 18 mills," Treasury says. That's why every place has two rates:
- Homestead (principal residence or qualified agricultural property): the lower rate, for the home you live in
- Non-homestead: second homes, rentals, and commercial and industrial real property
You claim the exemption with your local assessor. Each place page shows both rates.
Assessed value and taxable value
Your notice shows two values. Assessed value (state equalized value, or SEV) is about 50% of market value. Taxable value is what the millage applies to: it can rise each year by no more than 5% or the inflation rate, whichever is less (2.7% for 2026), even if assessed value rises faster. After a sale, taxable value "uncaps" to the assessed value the following year, then the cap starts again.
So two similar homes on the same street can pay very different taxes, depending on when each was last sold.
Who does what
| Values property | Your city or township assessor, as of December 31 ("Tax Day") |
|---|---|
| Sets millage | Each unit, within limits approved by voters |
| Publishes total rates | Michigan Department of Treasury |
| Sends the bill | Your city, township or village treasurer, usually as a summer bill and a winter bill, with due dates set locally |
Appealing your assessment
You can appeal your assessed or taxable value, not the millage. Assessment notices usually go out in February.
- March Board of Review, run by your city or township. It meets in March, starting in the second week. You must appear here first, or the next level can't hear your case.
- Michigan Tax Tribunal. For residential property the filing deadline is July 31, through the Small Claims Division.
What this data leaves out
- The 1% administration fee that many places add to the bill, and special assessments not levied as millage, such as fixed charges for trash or street lights.
- Unusual combinations. Treasury notes that a few areas have more than one community college rate, or properties moved between school districts that pay operating and debt millage to different districts.
- Next year's rates. Treasury says rates for 2026 will be posted in spring 2027.
A worked example with real rates
Isabella Township, in Isabella County, has a combined 2025 rate of 29.286 mills in its Beal City Schools area, covering every levy in the district.
On a taxable value of $125,000, that is $125,000 × 29.286 ÷ 1,000 = $3,661 a year, before any credits or relief you qualify for.
That uses the homestead rate. The same property as a second home or rental would pay the non-homestead rate, which is up to 18 mills higher.
The same home in another place can owe far more or less, so look up your own on the Michigan rates page, or use the property tax calculator.
Sources
Every statement in this guide comes from one of these publications. Rates on this site are copied from the state file listed first, exactly as published.
- Michigan Department of Treasury, 2025 Total Property Tax Rates in Michigan
- Michigan Department of Treasury, Millage Rates (total rates reports)
- Michigan Department of Treasury, Principal Residence Exemption
- City of Novi Assessing, FAQs (assessed value, taxable value, Board of Review)
- Bay City, Assessment Appeals Process (Tax Tribunal deadlines)
This guide explains how the system works. It isn't legal or tax advice, and local rules and dates can change. Your assessor, tax collector or the agency linked above has the final word. Last reviewed 2026-10-26. Spotted an error? Email [email protected].