Important Tax Related Dates

These dates remain relatively constant from year to year; however, you may want to check this page periodically for changes or additions.

DateEvent
December 31Commonly known as "Tax Day." The status of a property on Tax Day determines the following year's value of, and taxes on, that property.
1st Week of JanuaryAnnual personal property statements mailed to businesses.
February 1Annual personal property statements are due.
February 10Deadline to file Form 5076, Affidavit of Owner of Eligible Personal Property Claiming Exemption From Collection of Taxes
February 14Previous year's winter taxes due without penalty.
February 20State deadline for filing annual personal property statements.
Last Week of FebruaryAnnual assessment change notices mailed.
March 1Delinquent real property taxes turned over to the Midland County Treasurer for collection.
2nd Week in MarchBoard of Review meets to hear property owners appeal their current values or property classifications. When the board adjourns, it certifies the assessment roll, setting the values for the current year's summer and winter tax rolls.
May 31Deadline for filing valuation or exemption appeal with Michigan Tax Tribunal (must first appeal to local Board of Review in March). Commercial appeals deadline for appeals is May 31.
June 1Deadline for filing Homeowner's Principal Residence Exemption (PRE) Affidavit (must own and occupy by June 1 to be eligible for the summer tax bill).
June 30Deadline for filing classification appeal with State Tax Commission (must first appeal to local Board of Review in March).
July 1Current year's summer tax bills are mailed.
Third Tuesday in JulyBoard of Review meets to correct clerical errors, mutual mistakes, homesteads, and poverty exemptions as verified by the City Assessor.
September 15Current year's summer taxes due without penalty, deadline for filing summer tax deferment at City Treasurer's Office.
November 1Deadline for filing Homeowner's Principal Residence Exemption (PRE) Affidavit (must own and occupy by November 1 to be eligible for the winter tax bill).
December 1Current year's winter tax bills are mailed.
December 1Deadline to file Conditional Rescission of Principal Residence Exemption (PRE).
Second Tuesday in DecemberBoard of Review meets to correct clerical errors, mutual mistakes, homesteads, and poverty exemptions as verified by the City Assessor.