GRETCHEN WHITMER
GOVERNOR
S
TATE OF
M
ICHIGAN
DEPARTMENT OF TREASURY
L
ANSING
RACHAEL EUBANKS
STATE TREASURER
P.O. BOX 30471
•
LANSING, MICHIGAN 48909
www.michigan.gov/statetaxcommission
•
517-335-3429
5102 (Rev. 01-19)
Bulletin No. 11 of 2022
October 4, 2022
Property Tax and Equalization Calendar for 2023
TO:
Assessor and Equalization Directors
FROM:
Michigan State Tax Commission
SUBJECT:
Property Tax and Equalization Calendar for 2023
STATE TAX COMMISSION
2023 PROPERTY TAX, COLLECTIONS AND EQUALIZATION CALENDAR
This Tax Calendar is being provided as an informational resource for important dates and deadlines
related to assessing, equalization, foreclosures, tax collections, and related topics. It does not cover
every statutory or other deadline that may exist. All statutorily required dates are controlling. Dates
listed in the Tax Calendar that are not directly found in statute, administrative rules, or State Tax
Commission policies are suggested as best practices.
By the 15th day of each
month
Tax collections on hand on the last day of the preceding month. MCL 211.43(10)
By the 1st day of each
month
Tax collections on hand on or before the 15
th
day of the immediately preceding
month. MCL 211.43(10)
December 1, 2022
and city. Responsibilities of the Equalization Director
December 31, 2022
Residence Exemption to verify to the assessor that the property still meets the
requirements for the conditional rescission through a second and third year
annual verification of a Conditional Rescission of Principal Residence Exemption
(PRE) (Form 4640). MCL 211.7cc(5). Deadline for a land contract vendor, bank,
credit union or other lending institution that had claimed a foreclosure entity
conditional rescission of a Principal Residence Exemption to verify to the
assessor that the property still meets the requirements for the conditional
rescission through the filing of an annual verification of a foreclosure entity. MCL
211.7cc(5)
Page 2
January 1, 2023
December 31 is a Sunday
parcels purchased by the state or transferred to the local unit or the Michigan
Land Bank Fast Track Authority. MCL 211.78m(11) and (12)
January 3, 2023
December 31 is a
Saturday
January 1 is a Sunday
January 2 is a State
Holiday
with the State Tax Commission for all classifications in all units on Form 602 (L-
4018P) State Tax Commission Analysis for Equalized Valuation of Personal
Property and Form 603 (L-4018R) State Tax Commission Analysis for Equalized
Valuation of Real Property. STC Rule 209.41(5)
January 10, 2023
Supervisors are required to annually send a personal property statement to any
taxpayer they believe has personal property in their possession in their local unit.
Form 632 (L-4175) Personal Property Statements must be sent or delivered no
later than January 10 each year. MCL 211.19(2)(c)
January 25, 2023
January 10 must be distributed within 10 business days of January 10. MCL
211.43(5)
All other local units: Must distribute 2022 taxes collected within 10 business days
after the 1st and 15th of each month except in March. MCL 211.43(3)(a)
February 1, 2023
report to the State Tax Commission by February 1. STC Rule 209.42(e)
Property” by a “Qualified Business with the assessor (not later than February 1).
MCL 211.8a(2)
property taxes (not later than February 1). MCL 211.78f(1)
February 14, 2023
senior citizen, paraplegic, quadriplegic, hemiplegic, eligible service person,
eligible veteran, eligible widow or widower, totally and permanently disabled or
blind persons, if that person has filed a claim for a homestead property tax credit
with the State Treasurer before February 15 (MCL 211.59(3). Also applies to a
person whose property is subject to a farmland/development rights agreement if
they present a copy of the development rights agreement or verification that the
property is subject to the development rights agreement before February 15. If
statements are not mailed by December 31, the local unit may not impose the
3% late penalty charge. MCL 211.44(3)
equal to 3% of the tax in addition to the property tax administration fee, if any.
MCL 211.44(3)
February 15, 2023
Page 3
February 15, 2023
Cont.
collection until this date for property which qualifies. MCL 211.51(3)
qualified taxpayers. MCL 211.51(7)
February 17, 2023
February 20 is a State
Holiday
February 19 is a Sunday
February 18 is a Saturday
equalization ratios and estimated SEV multipliers for 2023, and to provide a copy
to each assessor and board of review in the county. All notices of meetings of
the boards of review must give the tentative ratios and estimated multipliers
pertaining to their jurisdiction (on or before the third Monday in February). MCL
211.34a(1)
February 20, 2023
Authority:
Local Community Stabilization Share revenue for county extra-voted millage,
township millage, and other millages levied 100% in December (not later than
February 20). MCL 123.1357(8)(b)
February 21, 2023
February 20 is a State
Holiday
Report of Fair Market Value of Qualified New and Previously Existing Personal
Property (Combined Document) must be completed and delivered to the
assessor of the local unit not later than February 20 (postmark is acceptable) for
each personal property parcel for which the Eligible Manufacturing Personal
Property exemption is being claimed for 2023. MCL 211.9m(2)(c)
Claim must be completed and delivered to the assessor of the local unit not later
than February 20 (postmark is acceptable) for each personal property parcel for
which the Qualified Heavy Equipment Rental Personal Property exemption is
being claimed for 2023. MCL 211.9p(2)(e)
to the assessor of the local unit not later than February 20 (postmark
acceptable). MCL 211.19(2)
Equipment Claimed as Exempt Inventory if a claim of exemption is being made
for heavy earth moving equipment. MCL 211.19(2)
February 28, 2023
property and industrial personal property taxable values on Form 5651
Correction of 2022 Personal Property Taxable Values Used for 2022 Personal
Property Tax Reimbursement Calculations to the county equalization director (by
February 28). MCL 123.1358(5)(e)
211.34d(15)
Page 4
March 1, 2023
211.78g(1). County Treasurer adds $175 fee per MCL 211.78g(1), as well as all
recording fees and all fees for service of process or notice. MCL 211.78g(3)(d)
rate of ½% per month from March 1 forfeiture. MCL 211.78g(3)(b)
interest at 1% per month. MCL 211.78a(3)
211.78a(2). On March 1 in each year, taxes levied in the immediately preceding
year that remain unpaid shall be returned as delinquent for collection. However,
if the last day in a year that taxes are due and payable before being returned as
delinquent is on a Saturday, Sunday, or legal holiday, the last day taxes are due
and payable before being returned as delinquent is on the next business day
and taxes levied in the immediately preceding year that remain unpaid shall be
returned as delinquent on the immediately succeeding business day.
March 6, 2023
or before the first Monday in March). MCL 211.24
March 7, 2023
Board of Review (Tuesday after first Monday in March). MCL 211.29(1)
after first Monday in March). City Board of Review may vary according to Charter
provisions.
March 13, 2023
must start not earlier than 9 a.m. and not later than 3 p.m. The Board of Review
must meet one additional day during this week and shall hold at least three
hours of its required sessions during the week of the second Monday in March
after 6 p.m. MCL 211.30. Note: The governing body of a city or township may
authorize an alternative starting date for the second meeting of the March Board
of Review, which can be either the Tuesday or the Wednesday following the
second Monday in March. MCL 211.30(2)
March 14, 2023
tax collections on hand, must be delivered by the local unit treasurer to the
county and school district treasurers. MCL 211.43(3)(b)
March 31, 2023
April 1 is a Saturday
property tax reimbursements on Form 5654 Correction of School Millage Rates
or Other Errors for the 2022 Personal Property Tax Reimbursement Calculations
to the Department of Treasury (by March 31). MCL 123.1358(4)
commercial personal property and industrial personal property taxable values on
Form 5658 Modification of the 2013, 2014, and 2015 Personal Property Taxable
Values Used for the 2022 Personal Property Tax Reimbursement Calculations to
the Department of Treasury (by March 31). MCL 123.1345(e), (o), and (z)
Page 5
March 31, 2023
Cont.
commercial personal property and industrial personal property taxable values on
Form 5651 Correction of 2022 Personal Property Taxable Values Used for the
2022 Personal Property Tax Reimbursement Calculations to the Department of
Treasury (by March 31). The 2022 taxable value of commercial personal
property and industrial personal property shall be the taxable value on May 10,
2022. MCL 123.1358(5)(e)
the total amount of tax collections on hand. MCL 211.43(3)(c)
and fees, unless an extension has been granted by the circuit court. If unpaid,
title to properties foreclosed for 2020 real property taxes vests solely in the
foreclosing governmental unit. MCL 211.78k
April 1, 2023
Eligible Manufacturing Personal Property Tax Exemption Claim and Report of
Fair Market Value of Qualified New and Previously Existing Personal Property
(Combined Document) and other parcel information required by the Department
of Treasury in a form and manner required by the Department no later than April
1 of each year. MCL 211.9m and 9n
April 3, 2023
April 1 is a Saturday
department immediately after the close of the March Board of Review. MCL
207.12
protests of assessed value, taxable value, property classification or denial by
assessor of continuation of qualified agricultural property exemption. MCL
211.30a
city, or county if there is a summer school levy. MCL 380.1613(2)
subsequent year. MCL 211.205i(2)
April 5, 2023
roll, with BOR certification, to the county equalization director not later than the
tenth day after adjournment of the BOR or the Wednesday following the first
Monday in April, whichever date occurs first. MCL 211.30(7)
with the County Equalization Department, and Form 607 (L-4022) Report of
Assessment Roll Changes and Classification (signed by the assessor) with the
County Equalization Department and the STC, immediately following
adjournment of the board of review. (STC Rule 209.26(6a), (6b)). Form 607 (L-
4022) must be signed by the assessor of record.
April 11, 2023
following the second Monday in April each year) MCL 209.5(1) and 211.34(1)
Page 6
April 11, 2023
Cont.
adopted by the County Board of Commissioners on Form 608 (L-4024) Personal
and Real Property - TOTALS prescribed and furnished by the STC on or before
the first Monday in May. STC Rule 209.41(8), MCL 209.5(2)
April 14, 2023
April 16 is on a Sunday
forfeiture parcels. MCL 211.78g(2)
April 15, 2023
submit the essential services assessment liability and late payment penalty in full
for the 2022 assessment year. MCL 211.1057(4)
April 17, 2023
Valuation for each unit in the county with the STC no later than the third Monday
in April. STC Rule 209.41(6); MCL 211.150(4)
submits the data to the e-Equalization site by the third Monday in April. MCL
207.12
April each year) MCL 211.210
April 28, 2023
deferral for qualified taxpayers was authorized by the County Board of
Commissioners. MCL 211.59(3)
May 1, 2023
Affidavit (Form 4660) to allow military personnel to retain a PRE for up to three
years if they rent or lease their principal residence while away on active duty.
MCL 211.7dd
equalization, Form 608 (L-4024) Personal and Real Property-TOTALS, with STC
(first Monday in May). MCL 209.5(2)
Appeal from county equalization to Michigan Tax Tribunal must be filed within 35
days after the adoption of the county equalization report by the County Board of
Commissioners. MCL 205.735(3)
classification of property with the county equalization director on STC Form 609
(L-4025) Report of Taxable Valuations Including Additions, Losses and Totals as
Approved by the Board of Review to be used in “Headlee” calculations (first
Monday in May). MCL 211.34d(2)
Reports on the Personal Property Tax Reimbursements website (not later than
May 1). MCL 123.1353(5)
Exemption from Some School Operating Taxes with the local assessor if the
property is NOT classified agricultural or if the assessor asks an owner to file it
to determine whether the property includes structures that are not exempt. MCL
211.7ee(2)
Page 7
May 8, 2023
Property Services Division staff to the State Tax Commission (second Monday in
May). MCL 209.2(1)
May 15, 2023
property and industrial personal property to the county equalization director (not
later than May 15). The 2023 taxable value of commercial personal property and
industrial personal property shall be the taxable value on May 10, 2023. MCL
123.1353(3)
for the state-assessed properties. MCL 207.9(1)
May 20, 2023
Authority:
For underpayment of the 2022 personal property tax reimbursement and
remaining balance of Local Community Stabilization Share revenue (not later
than May 20). MCL 123.1357(8)(d)
May 22, 2023
Tax Commission (fourth Monday in May). MCL 209.4
May 26, 2023
Equalization Director shall revise the millage reduction fractions by the Friday
following the fourth Monday in May. MCL 211.34d(2)
May 31, 2023
commercial personal property and industrial personal property for each
municipality in the county on the Personal Property Summary Report (PPSR) to
the Department of Treasury (not later than May 31). The 2023 taxable value of
commercial personal property and industrial personal property shall be the
taxable value on May 10, 2023. MCL 123.1353(3)
commercial real, industrial real, developmental real, commercial personal,
industrial personal or utility personal must be made by filing a written petition
with the Michigan Tax Tribunal on or before May 31 of the tax year involved.
MCL 205.735a(6). (A petition required to be filed by a day during which the
offices of the tribunal are not open for business shall be filed by the next
business day; MCL 205.735a(8))
June 1, 2023
exemption from the 18-mill school operating tax to qualify for a PRE for the
summer tax levy. MCL 211.7cc(2)
Principal Residence Exemption (PRE) (Form 4640) for the summer tax levy.
MCL 211.7cc(5)
Principal Residence Exemption (PRE) to qualify for the summer tax levy. MCL
211.7cc(5)
Page 8
June 1, 2023
Cont.
Financing Authority or Downtown Development Authority for state
reimbursements of tax increment revenue decreases as a result of the MBT
reduction in personal property taxes (not later than June 1). Form 4650; MCL
125.4312b(2); MCL 125.4411b(2); MCL 125.4213c(2)
taxes. MCL 211.905b(6)(a)
statement listing the total amount of state education tax (SET) not returned
delinquent, collected by the County Treasurer, and collected and remitted to the
County Treasurer by each city or township treasurer, also a statement for the
county and for each city or township of the number of parcels from which the
SET was collected, the number of parcels for which SET was billed, and the total
amount retained by the County Treasurer and by the City or Township
Treasurer. MCL 211.905b(12)
taxes. MCL 211.78b
June 5, 2023
Eligible Manufacturing Personal Property (EMPP) exemption described in MCL
211.9m and 211.9n granted for any parcel for which the essential services
assessment payment in full and any penalty due have not been received or for
which the department discovers that the property is not eligible (no later than the
first Monday in June) MCL 211.1057(5)(a)
including those for inter-county taxing jurisdictions. The completed, verified Form
612 (L-4028) Millage Reduction Fraction Computation is filed with the County
Treasurer and the STC on or before the first Monday in June. MCL 211.34d(3).
For the inter-county governmental units covering more than one county, the
County Equalization Director responsible compiles the appropriate taxable
values, completes, and verifies Form 613/L-4028IC, Complete Millage Reduction
Fraction Computation on behalf of inter-county governmental units.
(by the first Monday in June). MCL 211.30(4)
June 7, 2023
value of commercial personal property and industrial personal property for each
municipality levying a millage in more than one county on the Personal Property
Inter-County Summary Report (PPSR-IC) to the Department of Treasury (not
later than June 7). The 2023 taxable value of commercial personal property and
industrial personal property shall be the taxable value on May 10, 2023. MCL
123.1353(3)
June 9, 2023
renaissance zone on 2023 Renaissance Zone Tax Reimbursement Data (Form
3369). MCL 125.2692
June 12, 2023
June. MCL 211.216
Page 9
June 15, 2023
reimbursements of tax increment revenue decreases as a result of the MBT
reduction in personal property taxes (not later than June 15). MCL 125.2665a(2)
reimbursement claims - Form 5176 Request for State Reimbursement of Tax
Increment Finance Authority Personal Property TIF Loss for NON-Brownfield
Authorities, Form 5176BR Request for State Reimbursement of Tax Increment
Finance Authority Personal Property TIF Loss for Brownfield Authorities, or Form
5176ICV Tax Increment Financing Personal Property Loss Reimbursement for
Authorities with Increased Captured Value Loss. MCL 123.1356a(3)
324.3702 and R 209.76) and Air Pollution Control PA 451 of 1994 Part 59 (MCL
324.5902 and R 209.81) tax exemption applications to the State Tax
Commission. Note: Applications for the above exemption programs received on
or after June 16 shall be considered by the Commission contingent upon staff
availability.
Neighborhood “homestead” exemption granted under the Neighborhood
Enterprise Zone Act. MCL 207.786(2)
the circuit court clerk for the March 1, 2023 forfeitures. MCL 211.78h(1)
June 26, 2023
with the State Tax Commission on Form 2795 (L-4046) (fourth Monday in June).
MCL 211.27d
June 30, 2023
ongoing study for the current year. STC Rule 209.41(4)
30 to the Township Treasurer with supervisor’s collection warrant attached if
summer school taxes are to be collected. MCL 380.1612(1)
Tax Roll MCL 211.905b(6)(b). Not later than June 30, the county treasurer or the
state treasurer shall spread the millage levied against the assessment roll and
prepare the tax roll.
Before June 30 the County Treasurer or the treasurer of the school district or
intermediate school district shall spread the taxes being collected.
Deadline for classification appeals to STC. MCL 211.34c(6). A classification
appeal must be filed with the STC in writing on Form 2167 (L-4100) Property
Owner Petition for Change of Property Classification (June 30).
July 1, 2023
(Charter units may have a different due date). MCL 211.44a(3) and (4)
July 5, 2023
July 4 is a State Holiday
foreclosure parcels. (first Tuesday in July) MCL 211.78m(1)
Page 10
July 18, 2023
July). MCL 211.53b. The governing body of the city or township may authorize,
by adoption of an ordinance or resolution, one or more of the following
alternative meeting dates for the purposes of this section. An alternative meeting
date during the week of the third Monday in July. MCL 211.53b(9)(b)
July 31,2023
Services Division on or before July 31 of the tax year involved.
Property Services Division on or before July 31 of the tax year involved.
with the Property Services Division on or before July 31 of the tax year involved.
Services Division on or before July 31 of the tax year involved.
residential real, agricultural real, timber-cutover real or agricultural personal must
be made by filing a written petition with the Michigan Tax Tribunal on or before
July 31 of the tax year involved. MCL 205.735a(6)
August 1, 2023
Form 5451 2023 School District and Intermediate School District (ISD) Debt
Millage Rate for the 2023 Personal Property Tax Reimbursement Calculation (by
August 1). MCL 123.1353(4)
Millage Rate for the 2023 Personal Property Tax Reimbursement Calculation (by
August 1). MCL 123.1353(4)
Portion of 2022 Essential Services Millage Rate Dedicated for the Cost of
Essential Services (by August 1). MCL 123.1353(7)
2023 Personal Property Tax Reimbursement Calculations (by August 1). MCL
123.1358(4)
August 15, 2023
electronically submit essential services assessment in full to the Department of
Treasury without late payment penalty. MCL 211.1057(3)
August 21, 2023
equalization multiplier exceeds tentative multiplier and a taxpayer’s assessment,
as equalized, is in excess of 50% of true cash value (by the third Monday in
August). MCL 205.737(7)
September 1, 2023
delinquent on 2021 taxes. MCL 211.78c
September 14, 2023
a separate charter due date (Sept 14). MCL 211.905b(10), MCL 380.1613(4)(e).
MCL 211.107
Page 11
September 14, 2023
Cont.
Education Tax and County Taxes that are part of the summer tax collection.
MCL 211.905b(9) and 211.44a(6). Note: date may be different depending on the
city charter.
September 15, 2023
statement. MCL 211.2057(4)
September 29, 2023
Sept 30 is a Saturday
foreclosure, the department of treasury shall submit an electronic report to the
house and senate committees with jurisdiction over taxation. MCL 211.78h
foreclosure, the county FGU shall submit a written report to its board of
commissioners and the state treasurer identifying any remaining balance and
any contingent costs. MCL 211.78i
September 30, 2023
of all statements, certificates, and records of vote directing monies to be raised
by taxation of property. MCL 211.36(1)
accordance with MCL 211.34d and MCL 211.34 and governing body certifies
that rates comply with Section 31, Article 9, of 1963 Constitution and MCL
211.24e, Truth in Taxation, on Form 614 (L-4029) Tax Rate Request (on or
before September 30). MCL 211.36.
October
regarding the apportionment report. A County Board of Commissioners shall not
authorize the levy of a tax unless the governing body of the taxing jurisdiction
has certified that the requested millage has been reduced, if necessary, in
compliance with Section 31 of Article 9 of the State Constitution of 1963 and
MCL 211.34d, 211.37 and 211.34(1). The County Board also receives
certifications that Truth in Taxation hearings have been held if required. MCL
211.24e
October 2, 2023
October 1 is a Sunday
property taxes remain unpaid. MCL 211.78d
October 16, 2023
property to STC. MCL 207.567(2)
under the Commercial Redevelopment Act. MCL 207.666
exemption granted under the Commercial Rehabilitation Act. MCL 207.854
exemption granted under the Obsolete Property Rehabilitation Act. MCL
125.2794
to each taxing unit that levies taxes upon property in the local governmental unit
in which a new facility or rehabilitated facility is located and to each holder of the
Neighborhood Enterprise Zone certificate. MCL 207.783(2)
Page 12
October 20, 2023
Authority:
Local Community Stabilization Share revenue for county allocated millage and
other millages not levied 100% in December (not later than October 20). MCL
123.1357(8)(a) and (c)
October 31, 2023
examine certificates, direct spread of taxes in terms of millage rates to be spread
on Taxable Valuations (not later than October 31). MCL 211.37
Property PA 146 of 2000 (, Commercial Rehabilitation PA 210 of 2005,
Neighborhood Enterprise Zone PA 147 of 1992, Charitable Nonprofit Housing
PA 612 of 2006 (STC approved application and instructions), Commercial
Facilities PA 255 of 1978 and Industrial Facilities PA 198 of 1974 tax exemption
applications to the State Tax Commission. Note: Applications for the above
exemption programs received after October 31 shall be considered by the
Commission contingent upon staff availability.
November 1, 2023
exemption from the 18-mill school operating tax to qualify for a PRE for the
winter tax levy (on or before November 1). MCL 211.7cc(2)
Principal Residence Exemption (PRE) (Form 4640) for the winter tax levy. MCL
211.7cc(5)
Residence Exemption (PRE) (Form 4983) to qualify for the winter tax levy. MCL
211.7cc(5)
November 3, 2023
November 4 is a Saturday
November 5 is a Sunday
state and school taxes apportioned in township to enable treasurer to obtain
necessary bond for collection of taxes (on or before November 5). MCL
211.43(1)
November 15, 2023
November 28, 2023
actual amount of county, state and school taxes (on or before November 28).
MCL 211.43(2)
November 30, 2023
Authority:
Local Community Stabilization Share revenue to municipalities with state
facilities under 1977 PA 289, MCL 141.951 to 141.956 and to municipalities that
incur certain costs of required and allowable health services under 1978 PA 368,
MCL 333.2475 (not later than November 30). MCL 123.1357(8)(e)
December 1, 2023
and city. Responsibilities of the Equalization Director
Page 13
December 1, 2023
Cont.
approval of the bond and the Township Supervisor delivers the tax roll to the
Township Treasurer. MCL 211.43
property. Charter cities or villages may provide for a different day. MCL 211.40
MCL 207.12
foreclosure parcels to the clerk of the city, township, or village in which the
parcels are located (on or before December 1). MCL 211.78m(6)
MTT Note:
days after the mailing of the tax bill that the taxpayer seeks to contest. MCL
205.735. (Limited to arithmetic errors)
December 12, 2023
Monday in December). MCL 211.53b. The governing body of the city or township
may authorize, by adoption of an ordinance or resolution, one or more of the
following alternative meeting dates for the purposes of this section: An
alternative meeting date during the week of the second Monday in December.
MCL 211.53b(7)
December 30, 2023
December 31 is a Sunday
assessable property to the Small Claims Division of the Michigan Tax Tribunal.
MCL 211.34c(7)
December 31, 2023
Residence Exemption to verify to the assessor that the property still meets the
requirements for the conditional rescission through a second and third year
annual verification of a Conditional Rescission of Principal Residence Exemption
(PRE) (Form 4640). MCL 211.7cc(5)
that had claimed a foreclosure entity conditional rescission of a Principal
Residence Exemption to verify to the assessor that the property still meets the
requirements for the conditional rescission through the filing of an annual
verification of a foreclosure entity. (MCL 211.7cc(5)
under the Essential Service Assessment Act to the Michigan Tax Tribunal by
filing a petition no later than December 31 in that same tax year. MCL
211.1057(7)
January 2, 2024
December 31 is a Sunday
January 1 is a State
Holiday
with State Tax Commission (STC) for all classifications in all units on Form 602
(L-4018P) State Tax Commission Analysis for Equalized Valuation of Personal
Property and Form 603 (L-4018R) State Tax Commission Analysis for Equalized
Valuation of Real Property. STC Rule 209.41(5)