Rate Breakdown

Property taxes in Midland County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Midland County

In Midland County, property taxes are calculated based on the Taxable Value (TV) of your property, which is determined by the local assessor. It is important to distinguish between the State Equalized Value (SEV) and the Taxable Value. The SEV represents 50% of the true cash value of your property, while the Taxable Value is the figure used to calculate your tax bill, capped by the state’s Headlee Amendment and Proposal A.

Your final tax bill is the result of multiplying your Taxable Value by the total millage rate applied to your specific jurisdiction. A "mill" is $1 of tax for every $1,000 of taxable value. These rates are a composite of taxes levied by the county, local township or city, school districts, and special assessment districts for services like public safety, libraries, and infrastructure.

Available Exemptions

Michigan law provides several exemptions that can significantly reduce your tax burden. Eligibility requirements vary by program, and most must be filed annually or upon a change in status.

• Principal Residence Exemption (PRE): Also known as the homestead exemption, this exempts your primary residence from a portion of local school operating taxes.
• Disabled Veterans Exemption: Provides a 100% property tax exemption for honorably discharged veterans who have been determined by the U.S. Department of Veterans Affairs to be permanently and totally disabled.
• Poverty Exemption: Homeowners who meet specific income and asset guidelines established by their local Board of Review may qualify for a reduction in property taxes based on financial hardship.
• Senior/Disability Deferments: Certain taxpayers may be eligible to defer the payment of summer property taxes until the following February without penalty, provided they meet age, disability, or income criteria.

Payment Schedule & Deadlines

Property taxes in Midland County are typically billed in two installments:

• Summer Taxes: Usually mailed on July 1 and payable through September 14 without interest.
• Winter Taxes: Usually mailed on December 1 and payable through February 14 without penalty.

If taxes remain unpaid after the due dates, interest and penalties accrue monthly. It is critical to note that after February 28 (or February 29 in leap years), unpaid taxes are turned over to the Midland County Treasurer as "delinquent." Once delinquent, additional interest and administrative fees are added, and the property may eventually be subject to foreclosure proceedings if taxes remain unpaid for an extended period.

Appealing Your Assessment

If you believe your property’s assessed value or taxable value is inaccurate, you have the right to appeal. The first step is to contact your local assessor’s office to discuss the calculation. If you remain dissatisfied, you must present your case to the local March Board of Review. Following that, appeals may be directed to the Michigan Tax Tribunal. Documentation—such as recent appraisals, comparable sales data, or evidence of structural issues—is essential for a successful appeal.