Owning in Michigan
Data from January 2026
Property tax in Michigan
The typical owner in Michigan pays $2,904 a year, about 1.25% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Michigan
- Typical tax
- $2,904
- per year, typical household
- 7% less than the U.S.
- Effective rate
- 1.25%
- tax ÷ value (estimate)
- 33% more than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 3
- published by the state, with the source
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Exemptions and discounts
What can lower your bill
What Michigan publishes on exemptions, caps and relief programs, in its own words. Almost all must be claimed: nobody applies them for you.
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Principal Residence Exemption (PRE) from school operating tax
If you own and occupy the home as your principal residence, you may file an affidavit with your local tax unit (by June 1 for the summer levy or November 1 for the winter levy) and the home is exempt from the school district's operating tax to the extent the school code provides.
What the source says· MCL 211.7cc(1)-(2)
“A principal residence is exempt from the tax levied by a local school district for school operating purposes to the extent provided under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, if an owner of that principal residence claims an exemption as provided in this section. … an owner of property may claim 1 exemption under this section by filing an affidavit … on or before June 1 for the immediately succeeding summer tax levy and all subsequent tax levies or on or before November 1 for the immediately succeeding winter tax levy and all subsequent tax levies with the local tax collecting unit in which the property is located.”
Michigan Legislature (Michigan Compiled Laws) · Verified October 23, 2026
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Homestead Property Tax Credit (Form MI-1040CR)
You may claim this credit if your homestead is in Michigan, you lived in Michigan at least six months of 2025, and you own it (with taxes levied in 2025) or paid rent. For 2025 you cannot claim it if total household resources are over $71,500 or the taxable value exceeds $165,400. It is filed with your MI-1040 by April 15, 2026; the last deadline for the 2025 credit is April 15, 2030. These are 2025 figures. The instructions ask for your full nine-digit Social Security number.
What the source says
“You may claim a property tax credit if all of the following apply: • Your homestead is located in Michigan • You were a Michigan resident at least six months of 2025 • You own your Michigan homestead and property taxes were levied in 2025, or you paid rent under a rental contract. … You may not claim a property tax credit if your total household resources are over $71,500. In addition, you may not claim a property tax credit if your taxable value exceeds $165,400 (excluding vacant farmland classified as agricultural). … If you file a Michigan income tax return, your credit claim should be included with your MI-1040 return and filed by April 15, 2026 to be considered timely. … The filing deadline to receive a 2025 property tax credit is April 15, 2030. … Lines 1, 2, and 3: Enter your name(s), address, and full nine-digit Social Security number(s).”
Michigan Department of Treasury (2025 MI-1040CR instructions) · Verified October 31, 2026
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Full exemption for disabled veterans and their surviving spouse
A home used and owned as a homestead by a disabled veteran is exempt from the collection of property taxes. A Michigan-resident veteran qualifies if the VA found a permanent and total service disability paid at the 100% rate, granted specially adapted housing assistance, or rated the veteran individually unemployable. The surviving spouse keeps the exemption while not remarried. You apply to the local assessor after January 1 and before December 31 of the year.
What the source says· MCL 211.7b
“(1) Real property used and owned as a homestead by either of the following individuals is exempt from the collection of taxes under this act: (a) A disabled veteran. (b) A surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption under this section. An exemption under this subdivision continues as long as the surviving spouse does not remarry … must file an application … with the assessing officer for the local assessing unit after January 1 and before December 31 of the calendar year for which the exemption is claimed. … (a) "Disabled veteran" means a veteran who is a resident of this state and who meets 1 of the following criteria: (i) Has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled as a result of military service and entitled to veterans' benefits at the 100% rate. (ii) Has a certificate from the United States Department of Veterans Affairs certifying that the veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing. (iii) Has been rated by the United States Department of Veterans Affairs as individually unemployable.”
Michigan Legislature (Michigan Compiled Laws) · Verified October 31, 2026
Dates
Deadlines to claim and to appeal
The dates the official source sets. If you think the value assigned to your home is wrong, you can appeal; each state has its own process and deadline.
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Appealing the assessment to the March Board of Review
Your local March Board of Review meets to hear appeals on the second Monday in March (or the following Tuesday or Wednesday, if the township allows it). If you are a non-resident, you may file your protest in writing without appearing in person; the township or city may also allow residents to do so, and then it must say so on the assessment change notice.
What the source says· MCL 211.30
“The Board of Review shall also meet on the second Monday in March for the purpose of hearing appeals. The Township Board may authorize an alternative starting date for this meeting, either the Tuesday or the Wednesday following the second Monday in March. … No. MCL 211.30 states that a non-resident taxpayer may file a protest in writing and is not required to make a personal appearance. The governing body of a township or city may, by ordinance or resolution, also permit resident taxpayers to file a protest to the Board of Review in writing without personal appearance. If an ordinance or resolution is adopted to allow residents to file protests in writing, it must be noted in the assessment change notice required by MCL 211.24c”
Michigan State Tax Commission (Board of Review Questions and Answers, updated October 2026) · Verified October 31, 2026
By place
Every county, with its figure
What the typical owner pays in each county of Michigan, with the typical home value and the effective rate. Highest tax first.
| Washtenaw County | $5,678 | $374,100 | 1.52% |
|---|---|---|---|
| Oakland County | $4,371 | $343,600 | 1.27% |
| Ingham County | $3,640 | $198,800 | 1.83% |
| Kalamazoo County | $3,498 | $241,800 | 1.45% |
| Livingston County | $3,454 | $356,800 | 0.97% |
| Macomb County | $3,404 | $243,900 | 1.40% |
| Ottawa County | $3,313 | $323,400 | 1.02% |
| Kent County | $3,217 | $289,900 | 1.11% |
| Clinton County | $3,185 | $259,500 | 1.23% |
| Leelanau County | $3,118 | $458,400 | 0.68% |
| Eaton County | $3,067 | $216,900 | 1.41% |
| Grand Traverse County | $3,010 | $339,400 | 0.89% |
| Wayne County | $2,904 | $178,500 | 1.63% |
| Allegan County | $2,884 | $267,100 | 1.08% |
| Midland County | $2,875 | $195,400 | 1.47% |
| Barry County | $2,769 | $264,100 | 1.05% |
| Monroe County | $2,648 | $228,900 | 1.16% |
| Emmet County | $2,634 | $315,700 | 0.83% |
| St. Clair County | $2,562 | $224,600 | 1.14% |
| Van Buren County | $2,536 | $206,500 | 1.23% |
| Charlevoix County | $2,493 | $276,800 | 0.90% |
| Lenawee County | $2,492 | $196,800 | 1.27% |
| Genesee County | $2,487 | $182,400 | 1.36% |
| Jackson County | $2,432 | $193,700 | 1.26% |
| Berrien County | $2,429 | $224,300 | 1.08% |
| Calhoun County | $2,368 | $162,800 | 1.45% |
| Muskegon County | $2,348 | $198,300 | 1.18% |
| Mason County | $2,334 | $219,600 | 1.06% |
| Saginaw County | $2,284 | $152,800 | 1.49% |
| Isabella County | $2,276 | $170,400 | 1.34% |
| Bay County | $2,271 | $152,200 | 1.49% |
| Benzie County | $2,262 | $285,700 | 0.79% |
| Shiawassee County | $2,251 | $171,600 | 1.31% |
| Ionia County | $2,237 | $198,500 | 1.13% |
| Lapeer County | $2,202 | $239,000 | 0.92% |
| Antrim County | $2,157 | $255,500 | 0.84% |
| Cass County | $2,116 | $218,000 | 0.97% |
| Marquette County | $2,109 | $216,500 | 0.97% |
| Newaygo County | $2,055 | $186,700 | 1.10% |
| Chippewa County | $2,038 | $161,900 | 1.26% |
| St. Joseph County | $1,959 | $178,300 | 1.10% |
| Dickinson County | $1,940 | $153,300 | 1.27% |
| Wexford County | $1,927 | $170,400 | 1.13% |
| Oceana County | $1,914 | $190,100 | 1.01% |
| Manistee County | $1,898 | $182,200 | 1.04% |
| Branch County | $1,879 | $162,500 | 1.16% |
| Montcalm County | $1,876 | $185,500 | 1.01% |
| Gladwin County | $1,867 | $162,300 | 1.15% |
| Mackinac County | $1,863 | $174,500 | 1.07% |
| Houghton County | $1,858 | $159,900 | 1.16% |
| Huron County | $1,829 | $154,300 | 1.19% |
| Gratiot County | $1,826 | $147,500 | 1.24% |
| Tuscola County | $1,812 | $149,500 | 1.21% |
| Mecosta County | $1,778 | $178,900 | 0.99% |
| Delta County | $1,771 | $157,100 | 1.13% |
| Otsego County | $1,755 | $219,700 | 0.80% |
| Hillsdale County | $1,738 | $176,100 | 0.99% |
| Crawford County | $1,734 | $163,000 | 1.06% |
| Arenac County | $1,707 | $150,600 | 1.13% |
| Cheboygan County | $1,704 | $192,500 | 0.89% |
| Keweenaw County | $1,689 | $169,800 | 0.99% |
| Baraga County | $1,679 | $138,100 | 1.22% |
| Missaukee County | $1,675 | $170,400 | 0.98% |
| Alger County | $1,656 | $176,200 | 0.94% |
| Kalkaska County | $1,646 | $188,900 | 0.87% |
| Alpena County | $1,639 | $153,900 | 1.06% |
| Roscommon County | $1,604 | $158,700 | 1.01% |
| Osceola County | $1,584 | $155,400 | 1.02% |
| Menominee County | $1,537 | $151,800 | 1.01% |
| Gogebic County | $1,535 | $107,200 | 1.43% |
| Sanilac County | $1,520 | $168,300 | 0.90% |
| Clare County | $1,489 | $133,800 | 1.11% |
| Iron County | $1,467 | $109,100 | 1.34% |
| Ogemaw County | $1,464 | $154,900 | 0.95% |
| Lake County | $1,456 | $133,900 | 1.09% |
| Presque Isle County | $1,432 | $151,300 | 0.95% |
| Schoolcraft County | $1,407 | $141,800 | 0.99% |
| Montmorency County | $1,364 | $158,600 | 0.86% |
| Iosco County | $1,359 | $142,200 | 0.96% |
| Alcona County | $1,341 | $162,800 | 0.82% |
| Ontonagon County | $1,294 | $111,700 | 1.16% |
| Oscoda County | $1,177 | $125,500 | 0.94% |
| Luce County | $1,097 | $112,000 | 0.98% |
- Washtenaw $5,6781.52%
- Oakland $4,3711.27%
- Ingham $3,6401.83%
- Kalamazoo $3,4981.45%
- Livingston $3,4540.97%
- Macomb $3,4041.40%
- Ottawa $3,3131.02%
- Kent $3,2171.11%
- Clinton $3,1851.23%
- Leelanau $3,1180.68%
- Eaton $3,0671.41%
- Grand Traverse $3,0100.89%
- Wayne $2,9041.63%
- Allegan $2,8841.08%
- Midland $2,8751.47%
- Barry $2,7691.05%
- Monroe $2,6481.16%
- Emmet $2,6340.83%
- St. Clair $2,5621.14%
- Van Buren $2,5361.23%
- Charlevoix $2,4930.90%
- Lenawee $2,4921.27%
- Genesee $2,4871.36%
- Jackson $2,4321.26%
- Berrien $2,4291.08%
- Calhoun $2,3681.45%
- Muskegon $2,3481.18%
- Mason $2,3341.06%
- Saginaw $2,2841.49%
- Isabella $2,2761.34%
- Bay $2,2711.49%
- Benzie $2,2620.79%
- Shiawassee $2,2511.31%
- Ionia $2,2371.13%
- Lapeer $2,2020.92%
- Antrim $2,1570.84%
- Cass $2,1160.97%
- Marquette $2,1090.97%
- Newaygo $2,0551.10%
- Chippewa $2,0381.26%
- St. Joseph $1,9591.10%
- Dickinson $1,9401.27%
- Wexford $1,9271.13%
- Oceana $1,9141.01%
- Manistee $1,8981.04%
- Branch $1,8791.16%
- Montcalm $1,8761.01%
- Gladwin $1,8671.15%
- Mackinac $1,8631.07%
- Houghton $1,8581.16%
- Huron $1,8291.19%
- Gratiot $1,8261.24%
- Tuscola $1,8121.21%
- Mecosta $1,7780.99%
- Delta $1,7711.13%
- Otsego $1,7550.80%
- Hillsdale $1,7380.99%
- Crawford $1,7341.06%
- Arenac $1,7071.13%
- Cheboygan $1,7040.89%
- Keweenaw $1,6890.99%
- Baraga $1,6791.22%
- Missaukee $1,6750.98%
- Alger $1,6560.94%
- Kalkaska $1,6460.87%
- Alpena $1,6391.06%
- Roscommon $1,6041.01%
- Osceola $1,5841.02%
- Menominee $1,5371.01%
- Gogebic $1,5351.43%
- Sanilac $1,5200.90%
- Clare $1,4891.11%
- Iron $1,4671.34%
- Ogemaw $1,4640.95%
- Lake $1,4561.09%
- Presque Isle $1,4320.95%
- Schoolcraft $1,4070.99%
- Montmorency $1,3640.86%
- Iosco $1,3590.96%
- Alcona $1,3410.82%
- Ontonagon $1,2941.16%
- Oscoda $1,1770.94%
- Luce $1,0970.98%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
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State real estate transfer tax
The State charges $3.75 for each $500 (or fraction) of the total value of the property transferred, paid by the seller. The county adds 55 cents per $500 (up to 75 cents in counties of 2 million people or more), also paid by the seller.
MCL 207.525(1); MCL 207.523(2) · Michigan Legislature (Michigan Compiled Laws) · Verified October 23, 2026
Frequently asked questions
How much is property tax in Michigan?
The typical owner pays $2,904 a year, about 1.25% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
Which county in Michigan pays the most property tax?
By amount, the highest typical tax is in Washtenaw County ($5,678) and the lowest in Luce County ($1,097). By effective rate, the highest is Ingham County (1.83%) and the lowest Leelanau County (0.68%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.
Are there exemptions in Michigan?
This page collects 3 exemptions, caps or programs the state itself publishes, with their text and source. Almost all must be claimed with your county or municipal assessor.