GRETCHEN WHITMER
GOVERNOR
S
TATE OF
M
ICHIGAN
DEPARTMENT OF TREASURY
L
ANSING
RACHAEL EUBANKS
STATE TREASURER
P.O. BOX 30471
•
LANSING, MICHIGAN 48909
www.michigan.gov/statetaxcommission
•
517-335-3429
5102 (Rev. 01-19)
Bulletin No. 13 of 2023
October 23, 2023
Property Tax and Equalization Calendar for 2024
TO:
Assessor and Equalization Directors
FROM:
Michigan State Tax Commission
SUBJECT:
Property Tax and Equalization Calendar for 2024
STATE TAX COMMISSION
2024 PROPERTY TAX, COLLECTIONS AND EQUALIZATION CALENDAR
This Tax Calendar is being provided as an informational resource for important dates and deadlines
related to assessing, equalization, foreclosures, tax collections, and related topics. It does not cover
every statutory or other deadline that may exist. All statutorily required dates are controlling. Dates
listed in the Tax Calendar that are not directly found in statute, administrative rules, or State Tax
Commission policies are suggested as best practices.
County Treasurer must account for and deliver to the State the State
Education Tax collections on hand on the last day of the preceding month.
MCL 211.43(10)
County Treasurer must account for and deliver to the State the State
Education Tax collections on hand on or before the 15
th
day of the
immediately preceding month. MCL 211.43(10)
Results of equalization studies must be reported to assessors of each
township and city. Responsibilities of the Equalization Director
Deadline for an owner that had claimed a conditional rescission of a Principal
Residence Exemption to verify to the assessor that the property still meets
the requirements for the conditional rescission through a second and third
year annual verification of a Conditional Rescission of Principal Residence
Exemption (PRE) (Form 4640). MCL 211.7cc(5). Deadline for a land
contract vendor, bank, credit union or other lending institution that had
claimed a foreclosure entity conditional rescission of a Principal Residence
Exemption to verify to the assessor that the property still meets the
requirements for the conditional rescission through the filing of an annual
verification of a foreclosure entity. MCL 211.7cc(5)
Page 2
Tax Day for 2024 property taxes. MCL 211.2(2)
All taxes due and liens are canceled for otherwise unsold 2023 tax
foreclosure parcels purchased by the state or transferred to the local unit or
the Michigan Land Bank Fast Track Authority. MCL 211.78m(11) and (12)
Deadline for counties to file 2023 equalization studies for 2024 starting bases
with the State Tax Commission for all classifications in all units on Form 602
(L-4018P) State Tax Commission Analysis for Equalized Valuation of
Personal Property and Form 603 (L-4018R) State Tax Commission Analysis
for Equalized Valuation of Real Property. STC Rule 209.41(5)
Except as otherwise provided in section 9m, 9n, or 9o, Assessors and/or
Supervisors are required to annually send a personal property statement to
any taxpayer they believe has personal property in their possession in their
local unit. Form 632 (L-4175) Personal Property Statements must be sent or
delivered no later than January 10 each year. MCL 211.19(2)(c)
Local units with an SEV of $15,000,000 or Less: 2023 taxes collected by
January 10 must be distributed within 10 business days of January 10. MCL
211.43(5)
All other local units: Must distribute 2023 taxes collected within 10 business
days after the 1st and 15th of each month except in March. MCL
211.43(3)(a)
Property Services Division staff reviews preliminary forms L4030 and provide
a report to the commission by February 1. STC Rule 209.42(e)
Deadline to submit STC Form 2699 (L-4143) Statement of “Qualified
Personal Property” by a “Qualified Business with the assessor (not later than
February 1). MCL 211.8a(2)
Deadline for notice by certified mail to all properties that are delinquent on
their 2023 property taxes (not later than February 1). MCL 211.78f(1)
Last day for county to send second notice by first class mail to all properties
that have delinquent 2022 taxes. MCL 211.78f
Page 3
The governing body may waive the penalty for the homestead property of a
senior citizen, paraplegic, quadriplegic, hemiplegic, eligible service person,
eligible veteran, eligible widow or widower, totally and permanently disabled
or blind persons, if that person has filed a claim for a homestead property tax
credit with the State Treasurer before February 15 (MCL 211.59(3). Also
applies to a person whose property is subject to a farmland/development
rights agreement if they present a copy of the development rights agreement
or verification that the property is subject to the development rights
agreement before February 15. If statements are not mailed by December
31, the local unit may not impose the 3% late penalty charge. MCL 211.44(3)
Last day to pay property 2023 taxes without the imposition of a late penalty
charge equal to 3% of the tax in addition to the property tax administration
fee, if any. MCL 211.44(3)
STC reports assessed valuations for DNR lands to assessors. MCL
324.2153(2)
A local unit of government that collects a summer property tax shall defer the
collection of 2023 summer taxes until this date for qualified property owners
who filed intent. MCL 211.51(2)
Deadline for county equalization director to publish in a newspaper, the
tentative equalization ratios and estimated SEV multipliers for 2024, and to
provide a copy to each assessor and board of review in the county. All
notices of meetings of the boards of review must give the tentative ratios and
estimated multipliers pertaining to their jurisdiction (on or before the third
Monday in February). MCL 211.34a(1)
Deadline for payments to municipalities from the Local Community
Stabilization Authority:
Local Community Stabilization Share revenue for county extra-voted millage,
township millage, and other millages levied 100% in December (not later
than February 20). MCL 123.1357(8)(b)
Form 5819 Qualified Heavy Equipment Rental Personal Property Exemption
Claim must be completed and delivered to the assessor of the local unit not
later than February 20 (postmark is acceptable) for each personal property
parcel for which the Qualified Heavy Equipment Rental Personal Property
exemption is being claimed for 2023. MCL 211.9p(2)(e)
Page 4
Form 5278 Eligible Manufacturing Personal Property Tax Exemption Claim
and Report of Fair Market Value of Qualified New and Previously Existing
Personal Property (Combined Document) must be completed and delivered
to the assessor of the local unit not later than February 20 (postmark is
acceptable) for each personal property parcel for which the Eligible
Manufacturing Personal Property exemption is being claimed for 2023. MCL
211.9m(2)(c)
Form 632 2024 Personal Property Statement must be completed and
delivered to the assessor of the local unit not later than February 20
(postmark acceptable). MCL 211.19(2)
Deadline for taxpayer to file Form 3711 Report of Heavy Earth Moving
Equipment Claimed as Exempt Inventory if a claim of exemption is being
made for heavy earth moving equipment. MCL 211.19(2)
Deadline for municipalities to report inaccurate 2023 commercial personal
property and industrial personal property taxable values on Form 5651
Correction of 2023 Personal Property Taxable Values Used for 2023
Personal Property Tax Reimbursement Calculations to the county
equalization director (by February 28). MCL 123.1358(5)(e)
The STC shall publish the inflation rate multiplier before March 1. MCL
211.34d(15)
Last day for local treasurers to collect 2023 property taxes. MCL 211.78a
County Treasurer commences settlement with local unit treasurers. MCL
211.55
Properties with delinquent 2022 taxes, forfeit to the County Treasurer. MCL
211.78g(1). County Treasurer adds $175 fee per MCL 211.78g(1), as well as
all recording fees and all fees for service of process or notice. MCL
211.78g(3)(d)
Redemptions of 2022 tax-delinquent properties require additional interest at
non-compounded rate of ½% per month from March 1 preceding forfeiture.
MCL 211.78g(3)(b)
County Property Tax Administration Fee of 4% added to unpaid 2023 taxes
and interest at 1% per month. MCL 211.78a(3)
Local units to turn over 2023 delinquent taxes to the County Treasurer. MCL
211.78a(2). On March 1 in each year, taxes levied in the immediately
preceding year that remain unpaid shall be returned as delinquent for
collection. However, if the last day in a year that taxes are due and payable
before being returned as delinquent is on a Saturday, Sunday, or legal
holiday, the last day taxes are due and payable before being returned as
delinquent is on the next business day and taxes levied in the immediately
preceding year that remain unpaid shall be returned as delinquent on the
immediately succeeding business day.
Page 5
The 2024 assessment roll shall be completed and certified by the assessor
(on or before the first Monday in March). MCL 211.24
The assessor/supervisor shall submit the 2024 certified assessment roll to
the Board of Review (Tuesday after first Monday in March). MCL 211.29(1)
Organizational meeting of Township Board of Review. MCL 211.29.
(Tuesday after first Monday in March). City Board of Review may vary
according to Charter provisions.
The Board of Review must meet on the second Monday in March. This
meeting must start not earlier than 9 a.m. and not later than 3 p.m. The
Board of Review must meet one additional day during this week and shall
hold at least three hours of its required sessions during the week of the
second Monday in March after 6 p.m. MCL 211.30. Note: The governing
body of a city or township may authorize an alternative starting date for the
second meeting of the March Board of Review, which can be either the
Tuesday or the Wednesday following the second Monday in March. MCL
211.30(2)
Within ten business days after the last day of February, at least 90% of the
total tax collections on hand, must be delivered by the local unit treasurer to
the county and school district treasurers. MCL 211.43(3)(b)
Deadline for municipalities to report any errors identified in the 2023 personal
property tax reimbursements on Form 5654 Correction of School Millage
Rates or Other Errors for the 2023 Personal Property Tax Reimbursement
Calculations to the Department of Treasury (by March 31). MCL 123.1358(4)
Deadline for municipalities to report any modifications to the 2013, 2014, or
2015 commercial personal property and industrial personal property taxable
values on Form 5658 Modification of the 2013, 2014, and 2015 Personal
Property Taxable Values Used for the 2023 Personal Property Tax
Reimbursement Calculations to the Department of Treasury (by March 31).
MCL 123.1345(e), (o), and (z)
Deadline for county equalization directors to report any corrected 2023
commercial personal property and industrial personal property taxable
values on Form 5651 Correction of 2023 Personal Property Taxable Values
Used for the 2023 Personal Property Tax Reimbursement Calculations to the
Department of Treasury (by March 31). The 2023 taxable value of
commercial personal property and industrial personal property shall be the
taxable value on May 10, 2023. MCL 123.1358(5)(e)
Not later than April 1, local unit treasurers make final adjustment and delivery
of the total amount of tax collections on hand. MCL 211.43(3)(c)
Assessors are required to annually provide parcel information from any Form
5819 Qualified Heavy Equipment Rental Personal Property Exemption Claim
and other parcel information required by the Department of Treasury in a
form and manner required by the Department no later than April 1 of each
year. MCL 211.9p
Page 6
Assessors are required to annually provide parcel information from any Form
5076 Small Business Property Tax Exemption Claim under MCL 211.9o and
other parcel information required by the Department of Treasury for any
taxpayer with more than $80,000 but less than $180,000 in true cash value
in a form and manner required by the Department no later than April 1 of
each year. MCL 211.9o
Assessors are required to annually provide information from any Form 5277
Affidavit to Rescind Eligible Manufacturing Personal Property Exemption and
other parcel information required by the Department of Treasury in a form
and manner required by the Department no later than April 1 of each year.
MCL 211.9m and 9n
Assessors are required to annually provide information from any Form 5278
Eligible Manufacturing Personal Property Tax Exemption Claim and Report
of Fair Market Value of Qualified New and Previously Existing Personal
Property (Combined Document) and other parcel information required by the
Department of Treasury in a form and manner required by the Department
no later than April 1 of each year. MCL 211.9m and 9n
On or before the first Monday in April, the BOR must complete their review of
protests of assessed value, taxable value, property classification or denial by
assessor of continuation of qualified agricultural property exemption. MCL
211.30a
District or ISD must reach agreement for summer tax collection with
township or city, or county if there is a summer school levy. MCL
380.1613(2)
Last day to pay all forfeited 2021 delinquent property taxes, interest,
penalties and fees, unless an extension has been granted by the circuit
court. If unpaid, title to properties foreclosed for 2021 real property taxes
vests solely in the foreclosing governmental unit. MCL 211.78k
The Township Supervisor or assessor shall deliver the completed
assessment roll, with BOR certification, to the county equalization director
not later than the tenth day after adjournment of the BOR or the Wednesday
following the first Monday in April, whichever date occurs first. MCL
211.30(7)
An assessor shall file Form 606 (L-4021) Assessment Roll Changes
Worksheet with the County Equalization Department, and Form 607 (L-4022)
Report of Assessment Roll Changes and Classification (signed by the
assessor) with the County Equalization Department and the STC,
immediately following adjournment of the board of review. (STC Rule
209.26(6a), (6b)). Form 607 (L-4022) must be signed by the assessor of
record.
County Board of Commissioners meets in equalization session. (Tuesday
following the second Monday in April each year) MCL 209.5(1) and
211.34(1)
Deadline for county treasurers to record Certificates of Forfeiture for the
March 1 forfeiture parcels. MCL 211.78g(2)
Page 7
Deadline for eligible claimants to submit a certified statement and
electronically submit the essential services assessment liability and late
payment penalty in full for the 2023 assessment year. MCL 211.1057(4)
Equalization director files separate Form 2164 (L-4023) Analysis for
Equalized Valuation for each unit in the county with the STC no later than the
third Monday in April. STC Rule 209.41(6); MCL 211.150(4)
The county equalization department assembles the local unit 4626 reports
and submits the data to the e-Equalization site by the third Monday in April.
MCL 207.12.
Allocation Board meets and receives budgets. (on or before the third Monday
in April each year) MCL 211.210
Last day of deferral period for winter (December 1) property tax levies, if the
deferral for qualified taxpayers was authorized by the County Board of
Commissioners. MCL 211.59(3)
Deadline for filing a Principal Residence Exemption (PRE) Active Duty
Military Affidavit (Form 4660) to allow military personnel to retain a PRE for
up to three years if they rent or lease their principal residence while away on
active duty. MCL 211.7dd
Deadline for Department of Treasury to post the 2024 Millage Rate
Comparison Reports on the Personal Property Tax Reimbursements website
(not later than May 1). MCL 123.1353(5)
Final day for completion of delinquent tax rolls. MCL 211.57(1)
Deadline for filing Form 2599 Claim for Farmland (Qualified Agricultural)
Exemption from Some School Operating Taxes with the local assessor if the
property is NOT classified agricultural or if the assessor asks an owner to file
it to determine whether the property includes structures that are not exempt.
MCL 211.7ee(2)
On or before the first Monday in May of each year, the assessing officer of
each township or city shall tabulate the tentative taxable value as approved
by the local board of review and as modified by county equalization for each
classification of property that is separately equalized for each unit of local
government and provide the tabulated tentative taxable values to the county
equalization director on STC Form 4626. MCL 211.34d(2)
The equalization director files a tabular statement of the county equalization
adopted by the County Board of Commissioners on Form 608 (L-4024)
Personal and Real Property - TOTALS prescribed and furnished by the STC
on or before the first Monday in May. STC R209.41(8), MCL 209.5(2)
Page 8
Deadline for filing official County Board of Commissioners report of county
equalization, Form 608 (L-4024) Personal and Real Property-TOTALS, with
STC (first Monday in May). MCL 209.5(2)
Appeal from county equalization to Michigan Tax Tribunal must be filed
within 35 days after the adoption of the county equalization report by the
County Board of Commissioners. MCL 205.735(3)
Deadline for assessor to file tabulation of Taxable Valuations for each
classification of property with the county equalization director on STC Form
609 (L-4025) Report of Taxable Valuations Including Additions, Losses and
Totals as Approved by the Board of Review to be used in “Headlee”
calculations (first Monday in May). MCL 211.34d(2)
Preliminary state equalization valuation recommendations presented by the
Property Services Division staff to the State Tax Commission (second
Monday in May). MCL 209.2(1)
Deadline for assessors to report the 2024 taxable value of commercial
personal property and industrial personal property to the county equalization
director (not later than May 15). The 2024 taxable value of commercial
personal property and industrial personal property shall be the taxable value
on May 10, 2024. MCL 123.1353(3)
Not later than this date, the State must have prepared an annual assessment
roll for the state-assessed properties. MCL 207.9(1)
Deadline for payments to municipalities from the Local Community
Stabilization Authority:
For underpayment of the 2023 personal property tax reimbursement and
remaining balance of Local Community Stabilization Share revenue (not later
than May 20). MCL 123.1357(8)(d)
State Equalization Proceeding - Final State Equalization order is issued by
State Tax Commission (fourth Monday in May). MCL 209.4
If as a result of State Equalization, the taxable value of property changes, the
Equalization Director shall revise the millage reduction fractions by the
Friday following the fourth Monday in May. MCL 211.34d(2)
Deadline for county equalization directors to report the 2024 taxable value of
commercial personal property and industrial personal property for each
municipality in the county on the Personal Property Summary Report (PPSR)
to the Department of Treasury (not later than May 31). The 2024 taxable
value of commercial personal property and industrial personal property shall
be the taxable value on May 10, 2024. MCL 123.1353(3)
Page 9
Michigan Tax Tribunal Filing Deadline: Appeals of property classified as
commercial real, industrial real, developmental real, commercial personal,
industrial personal or utility personal must be made by filing a written petition
with the Michigan Tax Tribunal on or before May 31 of the tax year involved.
MCL 205.735a(6). (A petition required to be filed by a day during which the
offices of the tribunal are not open for business shall be filed by the next
business day; MCL 205.735a(8))
Deadline for filing Form 2368 Principal Residence Exemption (PRE) Affidavit
for exemption from the 18-mill school operating tax to qualify for a PRE for
the summer tax levy. MCL 211.7cc(2)
Deadline for filing the initial request (first year) of a Conditional Rescission of
Principal Residence Exemption (PRE) (Form 4640) for the summer tax levy.
MCL 211.7cc(5)
Deadline for filing Form 4983 Foreclosure Entity Conditional Rescission of a
Principal Residence Exemption (PRE) to qualify for the summer tax levy.
MCL 211.7cc(5)
Assessment Roll due to County Treasurer if local unit is not collecting
summer taxes. MCL 211.905b(6)(a)
No later than June 1, the County Treasurer delivers to the State Treasurer a
statement listing the total amount of state education tax (SET) not returned
delinquent, collected by the County Treasurer, and collected and remitted to
the County Treasurer by each city or township treasurer, also a statement for
the county and for each city or township of the number of parcels from which
the SET was collected, the number of parcels for which SET was billed, and
the total amount retained by the County Treasurer and by the City or
Township Treasurer. MCL 211.905b(12)
Last day to send the first notice to all properties that are delinquent on 2023
taxes. MCL 211.78b
Requests are due from a Tax Increment Finance Authority, Local
Development Financing Authority or Downtown Development Authority for
state reimbursements of tax increment revenue decreases as a result of the
MBT reduction in personal property taxes (not later than June 1). Form 4650;
MCL 125.4312b(2); MCL 125.4411b(2); MCL 125.4213c(2)
The Department of Treasury shall rescind for the 2023 assessment year any
Eligible Manufacturing Personal Property (EMPP) exemption described in
MCL 211.9m and 211.9n granted for any parcel for which the essential
services assessment payment in full and any penalty due have not been
received or for which the department discovers that the property is not
eligible (no later than the first Monday in June) MCL 211.1057(5)(a)
Page 10
County Equalization Director calculates current year millage reduction
fractions including those for inter-county taxing jurisdictions. The completed,
verified Form 612 (L-4028) Millage Reduction Fraction Computation is filed
with the County Treasurer and the STC on or before the first Monday in
June. MCL 211.34d(3).
For the inter-county governmental units covering more than one county, the
County Equalization Director responsible compiles the appropriate taxable
values, completes, and verifies Form 613/L-4028IC, Complete Millage
Reduction Fraction Computation on behalf of inter-county governmental
units.
Deadline for notifying protesting taxpayers in writing of Board of Review
Action (by the first Monday in June). MCL 211.30(4)
Deadline for county equalization directors to compile and report the 2024
taxable value of commercial personal property and industrial personal
property for each municipality levying a millage in more than one county on
the Personal Property Inter-County Summary Report (PPSR-IC) to the
Department of Treasury (not later than June 7). The 2024 taxable value of
commercial personal property and industrial personal property shall be the
taxable value on May 10, 2024. MCL 123.1353(3)
Deadline for assessors to report the 2023 and 2024 taxable values for each
renaissance zone on 2024 Renaissance Zone Tax Reimbursement Data
(Form 3369). MCL 125.2692
Allocation Board must issue final order not later than the second Monday in
June. MCL 211.216
Requests are due from a Brownfield Redevelopment Authority for state
reimbursements of tax increment revenue decreases as a result of the MBT
reduction in personal property taxes (not later than June 15). Form 4650;
P.A. 154 of 2008. MCL 125.2665a(2)
Deadline for foreclosing governmental units to file petition for tax foreclosure
with the circuit court clerk for the March 1, 2024 forfeitures. MCL 211.78h(1)
Deadline for Tax Increment Finance (TIF) Authorities to file the TIF loss
reimbursement claims - Form 5176 Request for State Reimbursement of Tax
Increment Finance Authority Personal Property TIF Loss for NON-Brownfield
Authorities, Form 5176BR Request for State Reimbursement of Tax
Increment Finance Authority Personal Property TIF Loss for Brownfield
Authorities, or Form 5176ICV Tax Increment Financing Personal Property
Loss Reimbursement for Authorities with Increased Captured Value Loss.
MCL 123.1356a(3)
Page 11
Deadline for submission of Water Pollution Control PA 451 of 1994 Part 37
(MCL 324.3702 and R 209.76) and Air Pollution Control PA 451 of 1994 Part
59 (MCL 324.5902 and R 209.81) tax exemption applications to the State
Tax Commission. Note: Applications for the above exemption programs
received on or after June 16 shall be considered by the Commission
contingent upon staff availability.
Deadline for the assessor’s report to the STC on the status of each
Neighborhood “homestead” exemption granted under the Neighborhood
Enterprise Zone Act. MCL 207.786(2)
Deadline for equalization directors to file tabulation of final Taxable
Valuations with the State Tax Commission on Form 2795 (L-4046) (fourth
Monday in June). MCL 211.27d
Deadline for County Equalization Director to file Interim Status Report of the
ongoing study for the current year. STC Rule 209.41(4)
Township Supervisor shall prepare and furnish the summer tax roll before
June 30 to the Township Treasurer with supervisor’s collection warrant
attached if summer school taxes are to be collected. MCL 380.1612(1)
County Treasurer to spread summer SET and County Allocated and Prepare
Tax Roll MCL 211.905b(6)(b). Not later than June 30, the county treasurer or
the state treasurer shall spread the millage levied against the assessment
roll and prepare the tax roll.
Summer Tax Levy for School Millage Detail and Tax Roll. MCL
380.1613(4)(c). Before June 30 the County Treasurer or the treasurer of the
school district or intermediate school district shall spread the taxes being
collected.
Deadline for classification appeals to STC. MCL 211.34c(6). A classification
appeal must be filed with the STC in writing on Form 2167 (L-4100) Property
Owner Petition for Change of Property Classification (June 30).
Taxes due and payable in those jurisdictions authorized to levy a summer
tax. (Charter units may have a different due date). MCL 211.44a(3) and (4)
Deadline for governmental agencies to exercise the right of refusal for 2024
tax foreclosure parcels. (first Tuesday in July) MCL 211.78m(1)
The July Board of Review may be convened (Tuesday after the third Monday
in July). MCL 211.53b. The governing body of the city or township may
authorize, by adoption of an ordinance or resolution, one or more of the
following alternative meeting dates for the purposes of this section. An
alternative meeting date during the week of the third Monday in July. MCL
211.53b(9)(b)
Form 170-CFT Commercial Facilities Tax Report must be filed with the
Property Services Division on or before July 31 of the year following the tax
year involved.
Page 12
Form 170-CRA Commercial Rehabilitation Act Tax Report must be filed with
the Property Services Division on or before July 31 of the year following the
tax year involved.
Form 170-OPRA Obsolete Property Rehabilitation Act Tax Report must be
filed with the Property Services Division on or before July 31 of the year
following the tax year involved.
Form 170-IFT Industrial Facilities Tax Report must be filed with the Property
Services Division on or before July 31 of the year following the tax year
involved.
Michigan Tax Tribunal Filing Deadline: Appeals of property classified as
residential real, agricultural real, timber-cutover real or agricultural personal
must be made by filing a written petition with the Michigan Tax Tribunal on or
before July 31 of the tax year involved. MCL 205.735a(6)
Deadline for eligible local school districts to file Form 5451 2024 School
District Debt Millage Rate for the 2024 Personal Property Tax
Reimbursement Calculation (by August 1). MCL 123.1353(4)
Deadline for eligible local school districts to file Form 5609 2024 Hold
Harmless Millage Rate for the 2024 Personal Property Tax Reimbursement
Calculation (by August 1). MCL 123.1353(4)
Deadline for a county, township, village, city, or local authority to file Form
5608 Portion of 2023 Essential Services Millage Rate Dedicated for the Cost
of Essential Services (by August 1). MCL 123.1353(7)
Deadline for a municipality to file Form 5613 Millage Rate Correction for the
2024 Personal Property Tax Reimbursement Calculations (by August 1).
MCL 123.1358(4)
Deadline to certify 2024 essential services assessment statement and
electronically submit essential services assessment in full to the Department
of Treasury without late payment penalty. MCL 211.1057(3)
Deadline for taxpayer to file appeal directly with the Michigan Tax Tribunal if
final equalization multiplier exceeds tentative multiplier and a taxpayer’s
assessment, as equalized, is in excess of 50% of true cash value (by the
third Monday in August). MCL 205.737(7)
Last day for county to send notice by first class mail to all properties that
have delinquent 2023 taxes. MCL 211.78c
Deadline to amend a previously certified 2024 essential services assessment
statement. MCL 211.2057(4)
Page 13
Summer Taxes Due: Summer taxes due, unless property is located in a city
with a separate charter due date (Sept 14). MCL 211.905b(10), MCL
380.1613(4)(e). MCL 211.107
Interest of 1% per month will accrue if the payment is late for the State
Education Tax and County Taxes that are part of the summer tax collection.
MCL 211.905b(9) and 211.44a(6). Note: date may be different depending on
the city charter.
Last day for qualified taxpayers to file intent for 2024 summer tax deferral.
MCL 211.51(7)
Not later than September 30 of the second calendar year after the 2022
foreclosure, the county FGU shall submit a written report to its board of
commissioners and the state treasurer identifying any remaining balance and
any contingent costs. MCL 211.78i
Not later than September 30 of the second calendar year after the 2022
foreclosure, the department of treasury shall submit an electronic report to
the house and senate committees with jurisdiction over taxation. MCL
211.78m(8)
Clerk of township or city delivers to supervisor and county clerk a certified
copy of all statements, certificates, and records of vote directing monies to
be raised by taxation of property. MCL 211.36(1)
Financial officer of each unit of local government computes tax rates in
accordance with MCL 211.34d and MCL 211.34 and governing body certifies
that rates comply with Section 31, Article 9, of 1963 Constitution and MCL
211.24e, Truth in Taxation, on Form 614 (L-4029) Tax Rate Request (on or
before September 30). MCL 211.36.
County Prosecutor is obligated by statute to furnish legal advice promptly
regarding the apportionment report. A County Board of Commissioners shall
not authorize the levy of a tax unless the governing body of the taxing
jurisdiction has certified that the requested millage has been reduced, if
necessary, in compliance with Section 31 of Article 9 of the State
Constitution of 1963 and MCL 211.34d, 211.37 and 211.34(1). The County
Board also receives certifications that Truth in Taxation hearings have been
held if required. MCL 211.24e
County Treasurer adds $15 for each parcel of property for which the 2022
real property taxes remain unpaid. MCL 211.78d
The assessor reports the status of real and personal Industrial Facility Tax
property to STC. MCL 207.567(2)
Governmental units report to the STC on the status of each exemption
granted under the Commercial Redevelopment Act. MCL 207.666
Qualified local governmental units report to the STC on the status of each
exemption granted under the Commercial Rehabilitation Act. MCL 207.854
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Qualified local governmental units report to the STC on the status of each
exemption granted under the Obsolete Property Rehabilitation Act. MCL
125.2794
The assessor’s annual report of the determination made under MCL
207.783(1) to each taxing unit that levies taxes upon property in the local
governmental unit in which a new facility or rehabilitated facility is located
and to each holder of the Neighborhood Enterprise Zone certificate. MCL
207.783(2)
Deadline for payments to municipalities from the Local Community
Stabilization Authority:
Local Community Stabilization Share revenue for county allocated millage
and other millages not levied 100% in December (not later than October 20).
MCL 123.1357(8)(a) and (c)
October apportionment session of the County Board of Commissioners to
examine certificates, direct spread of taxes in terms of millage rates to be
spread on Taxable Valuations (not later than October 31). MCL 211.37
Deadline for submission of New Personal Property PA 328 of 1998, Obsolete
Property PA 146 of 2000 (, Commercial Rehabilitation PA 210 of 2005,
Neighborhood Enterprise Zone PA 147 of 1992, Charitable Nonprofit
Housing PA 612 of 2006 (STC approved application and instructions),
Commercial Facilities PA 255 of 1978 and Industrial Facilities PA 198 of
1974 tax exemption applications to the State Tax Commission. Note:
Applications for the above exemption programs received after October 31
shall be considered by the Commission contingent upon staff availability.
Deadline for filing Principal Residence Exemption Affidavit (Form 2368) for
exemption from the 18-mill school operating tax to qualify for a PRE for the
winter tax levy (on or before November 1). MCL 211.7cc(2)
Deadline for filing the initial request (first year) of a Conditional Rescission of
Principal Residence Exemption (PRE) (Form 4640) for the winter tax levy.
MCL 211.7cc(5)
Deadline for filing for Foreclosure Entity Conditional Rescission of a Principal
Residence Exemption (PRE) (Form 4983) to qualify for the winter tax levy.
MCL 211.7cc(5)
Township Supervisor shall notify Township Treasurer of the amount of
county, state and school taxes apportioned in township to enable treasurer to
obtain necessary bond for collection of taxes (on or before November 5).
MCL 211.43(1)
Form 600 (L-4016) Supplemental Special Assessment Report, due to the
STC.
Township Treasurer gives County Treasurer a bond running to the county in
the actual amount of county, state and school taxes (on or before November
28). MCL 211.43(2)
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Deadline for payments to municipalities from the Local Community
Stabilization Authority:
Local Community Stabilization Share revenue to municipalities with state
facilities under 1977 PA 289, MCL 141.951 to 141.956 and to municipalities
that incur certain costs of required and allowable health services under 1978
PA 368, MCL 333.2475 (not later than November 30). MCL 123.1357(8)(e)
Results of equalization studies must be reported to assessors of each
township and city. Responsibilities of the Equalization Director
County Treasurer delivers to Township Supervisor a signed statement of
approval of the bond and the Township Supervisor delivers the tax roll to the
Township Treasurer. MCL 211.43
2024 winter taxes due and payable to local unit treasurer are a lien on real
property. Charter cities or villages may provide for a different day. MCL
211.40
County Equalization Director submits apportionment millage report to the
STC. MCL 207.12
Deadline for foreclosing governmental units to transfer list of unsold 2024 tax
foreclosure parcels to the clerk of the city, township, or village in which the
parcels are located (on or before December 1). MCL 211.78m(6)
Appeal to Michigan Tax Tribunal of a contested tax bill must be filed within
60 days after the mailing of the tax bill that the taxpayer seeks to contest.
MCL 205.735. (Limited to arithmetic errors)
The December Board of Review may be convened (Tuesday after the
second Monday in December). MCL 211.53b. The governing body of the city
or township may authorize, by adoption of an ordinance or resolution, one or
more of the following alternative meeting dates for the purposes of this
section: An alternative meeting date during the week of the second Monday
in December. MCL 211.53b(7)
The Department of Treasury may appeal the 2024 classification of any
assessable property to the Small Claims Division of the Michigan Tax
Tribunal. MCL 211.34c(7)
Deadline for an owner that had claimed a conditional rescission of a Principal
Residence Exemption to verify to the assessor that the property still meets
the requirements for the conditional rescission through a second and third
year annual verification of a Conditional Rescission of Principal Residence
Exemption (PRE) (Form 4640). MCL 211.7cc(5)
Deadline for a land contract vendor, bank, credit union or other lending
institution that had claimed a foreclosure entity conditional rescission of a
Principal Residence Exemption to verify to the assessor that the property still
meets the requirements for the conditional rescission through the filing of an
annual verification of a foreclosure entity. (MCL 211.7cc(5)
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An eligible claimant may appeal an assessment levied, a penalty or
rescission under the Essential Service Assessment Act to the Michigan Tax
Tribunal by filing a petition no later than December 31 in that same tax year.
MCL 211.1057(7)
Tax Day for 2025 property taxes. MCL 211.2(2)
Deadline for counties to file 2024 equalization studies for 2025 starting bases
with State Tax Commission (STC) for all classifications in all units on Form
602 (L-4018P) State Tax Commission Analysis for Equalized Valuation of
Personal Property and Form 603 (L-4018R) State Tax Commission Analysis
for Equalized Valuation of Real Property. STC Rule 209.41(5)