Rate Breakdown

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

How Property Tax Works in Roscommon County

In Roscommon County, your property tax bill is determined by two primary factors: the Taxable Value (TV) of your property and the local millage rates. Each year, the local assessor determines the State Equalized Value (SEV), which represents 50% of the property's market value. However, your taxes are calculated based on the Taxable Value, which is capped by the Michigan Constitution (Proposal A) to prevent rapid increases unless there is a transfer of ownership.

The total millage rate applied to your Taxable Value is the sum of various levies authorized by local voters, including the county, township, school districts, and the State Education Tax. Because millage rates vary significantly depending on your specific township or village, your tax burden may differ even between neighboring properties with similar assessed values.

Available Exemptions

Michigan law provides several exemptions designed to reduce the tax burden for eligible residents. These programs are administered at the local level, and homeowners must typically apply annually or meet specific criteria to qualify:

• Principal Residence Exemption (PRE): Homeowners who occupy their property as their primary residence may exempt the home from a portion of local school operating taxes.
• Disabled Veterans Exemption: Veterans who have been determined by the U.S. Department of Veterans Affairs to be permanently and totally disabled as a result of military service may be eligible for a 100% property tax exemption on their homestead.
• Poverty Exemption: Residents who meet specific federal poverty guidelines may apply for a reduction in property taxes through their local Board of Review.
• Senior/Disability Deferments: Certain seniors and disabled persons may be eligible to defer the payment of their summer property taxes until the following February without penalty.

Payment Schedule & Deadlines

Property taxes in Roscommon County are typically billed in two cycles: the Summer tax bill (due September 14) and the Winter tax bill (due February 14). Please note that if these dates fall on a weekend, the deadline is generally moved to the next business day.

If taxes remain unpaid after the due date, interest and penalties begin to accrue monthly. It is critical to pay on time to avoid these costs. If taxes remain delinquent for a significant period—typically into the following year—the collection process shifts to the Roscommon County Treasurer, and the property eventually becomes subject to foreclosure proceedings if the delinquency is not resolved.

Appealing Your Assessment

If you believe your property’s assessed value or Taxable 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 schedule an appointment or submit a written protest to your local township or city assessor. If you are dissatisfied with the Board of Review’s decision, you may further appeal to the Michigan Tax Tribunal. It is recommended that you gather evidence, such as recent appraisals or comparable sales data, before initiating an appeal.