January 2026 Michigan Property Tax Update

Coming Soon: 2026 Michigan Assessment Notices & Tax Appeal Deadlines

Michigan’s property tax appeal process commences soon.  During the first quarter of each calendar year, Michigan assessors send assessment notices.  For some properties, including those real property parcels that assessors have classified as agricultural or residential, an appeal to the local board of review is required before appealing to the Michigan Tax Tribunal.  For commercial and industrial real properties, the local board protest is optional, as an appeal can be made directly to the Michigan Tax Tribunal.  For these properties, property owners should calendar Friday, May 29, 2026 as the deadline for filing an appeal with the Michigan Tax Tribunal because the Tribunal Act’s May 31 deadline falls on a weekend.

Last year, in several cases, appeals were quickly dismissed even though taxpayers asserted that they missed deadlines because of a flawed notice that violated due process.  Consequently, while assessment notices should have correct information about appeal rights, property owners should verify such information. 

 Michigan’s inflation cap for taxable values (on which taxes are based), will be 2.7% for 2026.  When combined with the increases of 2023-2025, some properties will be suffering from 15% plus tax increases during a relatively short period.   

Those with property tax concerns, whether because of a valuation, exemption or other issue, should confer with their property tax counsel as soon as reasonably possible.

Recent Michigan Appellate Decisions Make Property Transaction Planning More Important Than Ever

Property tax due diligence, before purchasing Michigan real estate, is more important than ever given recent Michigan appellate court decisions.  We strongly recommend that purchasers consult with us or another property tax professional before a purchase agreement is finalized.  Some taxpayers who failed to do this have suffered enormous and unexpected tax increases the year after purchasing Michigan properties.  Such unbudgeted tax increases can not only strain cash flows, they can destroy substantial property values.

For questions relating to Michigan property tax updates, please contact Stewart Mandell, Jackie Cook, Adam Rothstein, Pete Arbour, Len Kutschman, Dan Stanley, or Michael Shapiro.