Rate Breakdown

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

How Property Tax Works in Montmorency County

Property taxes in Montmorency County are calculated based on the Taxable Value of your property multiplied by the local millage rate. Each year, the local assessor determines the State Equalized Value (SEV), which represents 50% of the property's market value. However, under Michigan’s Proposal A, your Taxable Value is capped, increasing annually only by the rate of inflation or 5%, whichever is lower, until the property is transferred. The millage rate is the tax rate applied to each $1,000 of your Taxable Value. These rates are determined by various taxing authorities, including the county, local townships, school districts, and special service districts, to fund essential public services like schools, emergency response, and road maintenance.

Available Exemptions

Michigan law provides several exemptions designed to reduce the tax burden for eligible residents. It is important to verify your eligibility with your local assessor’s office to ensure these credits are applied correctly:

• Principal Residence Exemption (PRE): Homeowners who occupy their property as their primary residence are exempt from a portion of local school operating taxes.
• Disabled Veterans Exemption: Veterans with a 100% service-connected disability rating are eligible for a 100% property tax exemption on their principal residence.
• Poverty Exemption: Residents who meet specific income and asset guidelines established by their local Board of Review may qualify for a reduction in property taxes.
• Senior/Disabled Tax Deferment: While not a direct exemption, certain seniors and disabled persons may qualify to defer their summer property tax payments until a later date without penalty.

Payment Schedule & Deadlines

In Montmorency County, property taxes are typically billed in two installments:

• Summer Taxes: Usually due by September 14th without penalty.
• Winter Taxes: Usually due by February 14th of the following year.

Failure to pay by the due dates will result in interest and penalties. Summer taxes unpaid after September 14th generally accrue interest. If winter taxes remain unpaid after February 28th, the collection process is transferred to the Montmorency County Treasurer, and additional delinquent penalties will apply. Continued delinquency can eventually lead to property forfeiture and foreclosure, so it is vital to contact your local treasurer immediately if you anticipate difficulty making a payment.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The process begins at the local level with the March Board of Review. You must first receive your "Notice of Assessment" in early spring, which outlines your property’s SEV and Taxable Value. If you disagree with these figures, you must schedule a meeting to present evidence—such as recent appraisals or comparable sales data—to the Board of Review. If you remain dissatisfied with the Board’s decision, you may further appeal to the Michigan Tax Tribunal. It is recommended that you discuss your concerns with your local assessor before formally filing an appeal.