Find the Assessor, Tax Bill, Deed or Parcel Map
Michigan does not use one county-auditor portal for every property. Assessment records normally begin with the city or township assessor, county Equalization may provide countywide maps and sales data, local treasurers collect current taxes, and county treasurers handle delinquent accounts.
This guide shows how to identify the correct local unit, search by parcel number, address or owner, understand Michigan values, check the current 2026 deadlines, locate recorded deeds and choose the correct review or appeal process.
Quick answer: identify both the county and local unit
Find the property’s county, city or township first. Open the official county website, locate Equalization, GIS or Property Search, and then confirm which local assessor maintains the parcel. Search with the parcel number when available, verify the local unit and address, and save the complete property record before paying taxes or researching deeds.
Michigan property facts
Use Michigan’s official county finder
Choose the property task you need to complete
Each section routes the property to the office, search or form that controls the next action.
Which office controls the property record?
Office or board |
Main responsibility |
Contact it for |
Important limit |
|---|---|---|---|
City or Township Assessor |
Prepares and certifies the local assessment roll. |
Parcel card, assessed value, taxable value, classification, property characteristics, PRE and local corrections. |
Usually does not collect delinquent taxes or provide legal title opinions. |
County Equalization Department |
Reviews local assessment levels, studies sales and supports countywide equalization. |
Countywide parcel or GIS access, sales studies, local assessor contacts, equalization ratios and assessment support. |
It may not replace the local assessor as the assessor of record. |
Local Treasurer |
Collects current summer and winter taxes for the local unit. |
Current bill, due date, payment, receipt, deferment and local late charges. |
Collection dates and payment vendors vary among municipalities. |
County Treasurer |
Collects taxes after they are returned delinquent and administers statutory delinquency procedures. |
Prior-year balance, interest, forfeiture, redemption, foreclosure and payment-plan questions. |
It does not ordinarily change the property’s assessed value. |
Register of Deeds |
Records and preserves deeds, mortgages, liens, releases, easements and plats. |
Grantor-grantee index, document image, certified copy, recording date and legal-description research. |
An online document search is not a complete title examination. |
Local Board of Review |
Reviews assessment protests and specified exemption or correction requests. |
March valuation protest, poverty exemption, qualified errors and other matters allowed by law. |
July and December meetings are not a general second opportunity to appeal value. |
State Tax Commission |
Oversees assessment administration and statewide equalization. |
State forms, classification appeals, assessor standards, taxable-value reports and equalization guidance. |
It is not the ordinary local parcel-search or tax-payment office. |
Michigan Tax Tribunal |
Hears formal property-tax and exemption appeals. |
Timely valuation, exemption, classification, special-assessment and other qualifying appeals. |
Strict filing deadlines apply and petitions are not accepted by ordinary email or fax. |
Search Michigan property records correctly
Michigan parcel formats and online search systems differ by county and municipality. Start with the parcel number when available, use fewer search terms and always verify the local assessing unit.
- Copy the number from a tax bill, assessment notice, deed or prior property card.
- Enter the complete number first.
- Remove dashes, spaces or dots when the portal rejects the format.
- Try the base or parent number after a recent split or combination.
- Confirm the municipality before relying on the result.
- Use the property’s physical address.
- Start with the street number and main street name.
- Remove direction, suffix, unit and ZIP code if no result appears.
- Search the street name alone for uncertain numbering.
- Use GIS for vacant land without a standard address.
- Check whether the local system offers an owner field.
- Start with the surname or legal business name.
- Remove punctuation, middle initials and unnecessary words.
- Try the trust, estate, LLC or previous owner.
- Use the Register of Deeds for legal transfer confirmation.
Complete search workflow
Information to save from the property card
All 83 Michigan counties
Select the county from Michigan’s official directory, then find Equalization, GIS, Property Search or the local-unit directory. The parcel may still be assessed by a city or township inside that county.
Alcona, Alger, Allegan, Alpena, Antrim, Arenac, Baraga, Barry, Bay, Benzie, Berrien, Branch, Calhoun, Cass, Charlevoix, Cheboygan, Chippewa, Clare, Clinton and Crawford.
Delta, Dickinson, Eaton, Emmet, Genesee, Gladwin, Gogebic, Grand Traverse, Gratiot, Hillsdale, Houghton and Huron.
Ingham, Ionia, Iosco, Iron, Isabella, Jackson, Kalamazoo, Kalkaska, Kent and Keweenaw.
Lake, Lapeer, Leelanau, Lenawee, Livingston, Luce, Mackinac, Macomb, Manistee, Marquette, Mason, Mecosta, Menominee, Midland, Missaukee, Monroe, Montcalm, Montmorency and Muskegon.
Newaygo, Oakland, Oceana, Ogemaw, Ontonagon, Osceola, Oscoda, Otsego and Ottawa.
Presque Isle, Roscommon, Saginaw, Sanilac, Schoolcraft, Shiawassee, St. Clair, St. Joseph, Tuscola, Van Buren, Washtenaw, Wayne and Wexford.
Micro steps after selecting a county
No Michigan property record found?
Prepare this before contacting the assessor
Understand TCV, assessed value, SEV and taxable value
Field |
What it means |
What to check |
|---|---|---|
Parcel ID |
Local identifier assigned to the assessment parcel. |
Use the same number for tax, map, deed and appeal research. |
Local assessing unit |
City or township responsible for the assessment roll. |
Do not assume the county directly assesses the property. |
True Cash Value |
Michigan’s market-value concept based on the usual selling price. |
Compare arm’s-length sales, property facts and condition. |
Assessed Value |
Generally 50% of true cash value before state equalization. |
Review the annual assessment notice and property record card. |
State Equalized Value |
Assessed value after county and state equalization adjustments. |
SEV is not necessarily the value used to calculate the tax bill. |
Capped Value |
Prior taxable value adjusted for the permitted inflation multiplier, additions and losses. |
Verify additions, losses and transfer-of-ownership status. |
Taxable Value |
Value used to calculate ad valorem property taxes. |
It may be below SEV until an ownership transfer uncaps it. |
PRE percentage |
Portion qualifying for Principal Residence Exemption treatment. |
Confirm ownership, occupancy and the correct percentage. |
Property classification |
Agricultural, commercial, developmental, industrial, residential, timber-cutover or personal property classification. |
Classification affects certain exemptions and appeal routes. |
Millage |
Tax rate expressed in dollars per $1,000 of taxable value. |
Summer and winter bills can carry different levies. |
Special assessment |
Charge for a project or service that may be separate from ordinary ad valorem tax. |
Contact the levying municipality or district for the calculation and purpose. |
Transfer date |
Ownership event that may affect uncapping in the following calendar year. |
Confirm the deed and whether a statutory exception applies. |
2026 capped-value formula
2026 Capped Value = (2025 Taxable Value − Losses) × 1.027 + Additions
The 2026 inflation multiplier is 1.027, or 2.7%. The taxable value can still be affected by additions, losses, transfer-of-ownership uncapping, corrections and the property’s SEV.
Check these facts before disputing value
Important Michigan property dates still ahead
Limited multiplier-based appeal circumstances.
Unless a city charter uses another date.
Generally 1% per month, subject to local rules.
File Form 2368 with the local assessor.
Generally become due and payable locally.
Local unit may use another authorized date that week.
The ordinary deadline has passed.
The ordinary deadline has passed.
What to do right now
Find the correct summer, winter or delinquent tax bill
Start with the city, township or other local collecting treasurer shown on the bill.
Use the local treasurer and verify the local due date, payment methods and late-charge schedule.
Contact the county treasurer or designated foreclosing governmental unit for a current payoff.
Safe tax-search and payment steps
Estimate the tax before paying
Estimated Ad Valorem Tax = Taxable Value × Total Millage ÷ 1,000
One mill equals $1 of tax for every $1,000 of taxable value. The final bill can differ because of PRE treatment, administration fees, special assessments, credits, delinquency and different summer or winter levies.
Use the state estimator
Prior-year unpaid taxes require a county payoff
The last statewide calendar date for local treasurers to collect 2025 taxes was March 2, 2026. Taxes returned delinquent then moved into the county collection process, where additional fees and monthly interest can apply.
Contact the county treasurer for the complete amount rather than paying the amount printed on an old bill.
Real property is generally forfeited during the second year of delinquency, adding costs and additional procedures.
Taxes still unpaid by March 31 of the third year can result in foreclosure by the responsible governmental unit.
Delinquent-tax micro steps
Why a Michigan buyer’s taxes may rise
A qualifying transfer of ownership generally causes taxable value to uncap in the calendar year after the transfer. The new taxable value can become equal to the property’s state equalized value, subject to applicable law and exemptions.
Buyer tax-estimate workflow
Documents to keep after closing
Use parcel maps and deeds for different questions
Question |
Starting source |
Final verification |
|---|---|---|
Where is the parcel? |
County or local GIS viewer. |
Parcel number and official property card. |
Who is shown as owner? |
Local assessment record. |
Most recent recorded deed. |
Who legally received title? |
Register of Deeds. |
Complete recorded instrument and professional title review when needed. |
Is there a mortgage or lien? |
Register of Deeds name and document search. |
Title search, release and current legal status. |
Where is the exact boundary? |
Deed, plat and parcel map. |
Licensed boundary survey and field monuments. |
Can a building or fence go here? |
GIS, zoning, deed and easement research. |
Survey, zoning review and required permits. |
GIS map workflow
Register of Deeds workflow
Check each Michigan tax-relief program separately
Program |
Possible benefit |
Starting office or form |
Important distinction |
|---|---|---|---|
Principal Residence Exemption |
Exempts an eligible principal residence from up to 18 mills of local school operating tax. |
Local assessor; Form 2368. |
It does not exempt the property from every millage or charge. |
PRE Rescission |
Removes PRE when the property no longer qualifies. |
Local assessor; Form 2602. |
Failure to rescind can create additional tax and interest. |
Conditional PRE Rescission |
May temporarily preserve PRE on a former qualifying residence under strict conditions. |
Local assessor; Form 4640. |
The former home must continue satisfying statutory restrictions. |
Poverty Exemption |
May provide partial or full relief for an eligible principal residence under local guidelines. |
Local assessor or Board of Review; Form 5737 and local policy. |
Income and asset standards are adopted locally within state requirements. |
Disabled Veterans Exemption |
May exempt an eligible veteran’s homestead or qualifying unremarried surviving spouse’s homestead. |
Local assessing unit; Form 5107 and supporting evidence. |
Specific ownership, use, service and disability requirements apply. |
Qualified Agricultural Exemption |
Can exempt qualifying agricultural property from certain school operating millage. |
Local assessor; classification and Form 2599 rules. |
Agricultural appearance alone does not prove qualification. |
Summer Tax Deferment |
Allows qualifying taxpayers to postpone summer taxes without additional penalty or interest when all deadlines are met. |
Local treasurer; Form 471. |
This changes the payment date; it does not erase the tax. |
Principal Residence Exemption steps
Appealing a PRE denial
A denial issued by a local assessor or county official generally must be appealed to the Michigan Tax Tribunal within 35 days of the denial date. A denial issued by the Michigan Department of Treasury generally follows a separate 35-day Treasury appeal route shown in the notice.
Summer-tax deferment steps
Most ordinary 2026 value deadlines have passed
Michigan appeal route by issue
Issue |
Starting forum |
Timing or next action |
|---|---|---|
Ordinary residential value dispute |
March Board of Review, followed by Michigan Tax Tribunal when timely. |
The 2026 ordinary MTT deadline has passed; prepare early for the next assessment cycle. |
Commercial, industrial or developmental value |
Michigan Tax Tribunal under the applicable direct-filing route. |
The ordinary 2026 deadline was June 1 because May 31 fell on a weekend. |
Qualified error |
July or December Board of Review where legally authorized. |
Ask the assessor whether the error fits the limited statutory definition. |
Poverty Exemption |
Local Board of Review under local guidelines. |
Request Form 5737, asset and income requirements, and the local meeting date. |
Disabled Veterans Exemption |
Local assessing unit and applicable Board of Review or Tribunal route. |
File Form 5107 and supporting evidence; use the denial notice deadline if denied. |
PRE denial |
Michigan Tax Tribunal or Treasury, depending on the issuing authority. |
Generally act within 35 days under the instructions on the denial. |
Property classification |
State Tax Commission. |
The ordinary June 30, 2026 classification deadline has passed. |
Arithmetic error on tax bill |
Michigan Tax Tribunal limited tax-bill route. |
A petition may be required within 60 days after the bill mailing date. |
Special assessment amount or district |
Levying municipality, district or Tribunal route. |
Do not use an ordinary property-value petition without checking the special-assessment procedure. |
December Board of Review is limited
The statewide calendar identifies December 15, 2026 as the standard date on which the December Board of Review may convene, but a local governing body can authorize another date during that week.
- Specified qualified errors
- Poverty exemption matters
- Some disabled-veteran matters
- Specified PRE or agricultural issues
- Other matters expressly authorized by law
- A general late value appeal
- A substitute for a missed March protest
- A tax-payment office
- A deed or title court
- A zoning or permit board
Prepare a strong property-value case
Using the Michigan Tax Tribunal
Do not stop after finding one property card
- Parcel identity
- Assessment and taxable values
- Property characteristics
- Tax and exemption routing
- Map and deed research
- Marketable title
- Exact boundaries
- Structural condition
- Zoning and permitted use
- Future post-transfer taxes
What an online Michigan property record cannot prove
- Finding a parcel number
- Reviewing assessment values
- Checking public tax information
- Locating map and deed resources
- Preparing questions for government staff
- Legal identity of a same-name person
- Clear or marketable title
- Exact property boundaries
- Legal zoning approval
- Physical property condition
Michigan property record and tax FAQs
Do Michigan county auditors provide property searches?
Michigan generally does not use a county auditor as the primary parcel-search office. Start with the city or township assessor or the county Equalization Department. Use the local treasurer for current taxes, county treasurer for delinquent taxes and Register of Deeds for recorded documents.
Is there one statewide Michigan property-search portal?
No single state portal contains every public parcel record. Michigan property records are maintained locally. Identify the county and city or township, then use the official local property, assessment or GIS search.
Can I search Michigan property by owner name?
Many local property systems offer owner-name searches, but availability and formatting differ. Start with the surname, remove punctuation and verify the parcel address. Use the Register of Deeds when legal ownership or a recent transfer must be confirmed.
What is the difference between assessed value, SEV and taxable value?
Assessed value is generally 50% of true cash value. State Equalized Value is the assessed value after equalization. Taxable value is the value used to calculate property taxes and may be lower than SEV until a transfer of ownership causes uncapping.
When are Michigan summer property taxes due in 2026?
The statewide calendar lists September 14, 2026 as the general summer-tax due date, although a charter city may use another date. Interest generally begins September 15 unless a different local charter rule applies.
What is the 2026 Michigan taxable-value multiplier?
The 2026 inflation rate multiplier is 1.027. The general capped-value formula is the 2025 taxable value minus losses, multiplied by 1.027, plus additions.
What is the Michigan Principal Residence Exemption?
The Principal Residence Exemption can exempt an eligible owner’s principal residence from up to 18 mills of local school operating tax. It is separate from the Michigan Homestead Property Tax Credit.
Where can I search Michigan deeds and liens?
Use the Register of Deeds in the county where the land is located. Search grantor and grantee names, document type, recording date, instrument number, liber and page when those fields are available.
Can I still appeal my 2026 Michigan property value?
The ordinary 2026 Michigan Tax Tribunal deadlines for most commercial property and residential or agricultural property have passed. July and December Boards of Review may correct only specified errors or consider certain exemptions. Contact the local assessor immediately to identify any remaining route.
Who collects delinquent Michigan property taxes?
Current-year taxes are generally collected by a city, township or other local treasurer. After taxes are returned delinquent, the county treasurer or another designated foreclosing governmental unit handles payment, forfeiture and foreclosure procedures.

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.
10 Ohio Property Tax Calculators & Auditor Tools
Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.
Annual Tax Bill Estimator
OHIOApplies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.
Homestead Reduction Calculator
DTE 105A2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.
Owner-Occupancy & Non-Business Credits
DTE 105CEvery Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.
Conveyance Fee Calculator
ORC 322When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.
CAUV Agricultural Savings
DTE 109Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).
Mill Rate Converter
Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.
Parcel Number Cleaner
Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.
35% Ratio Sanity Check
Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.
BOR Appeal Savings
DTE 1A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.
BOR Deadline Countdown
MAR 31Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.
Verify with the official Ohio source
These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:
Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.