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.
Date Event
December 31
 Commonly 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 January Annual personal property statements mailed to businesses.
February 1 Annual personal property statements are due.
February 10 Deadline to file Form 5076, Affidavit of Owner of Eligible Personal Property Claiming Exemption From Collection of Taxes
February 14 Previous year's winter taxes due without penalty.
February 20 State deadline for filing annual personal property statements.
Last Week of February Annual assessment change notices mailed.
March 1 Delinquent real property taxes turned over to the Tuscola County Treasurer for collection.
2nd Week in March Board 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 31 Deadline 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 1
Deadline 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 30 Deadline for filing classification appeal with State Tax Commission (must first appeal to local Board of Review in March).
July 1 Current year's summer tax bills are mailed.
July 31 Current year's summer taxes due without penalty
Third Tuesday in July Board of Review meets to correct clerical errors, mutual mistakes, homesteads, and poverty exemptions as verified by the City Assessor.
September 15 Deadline for filing summer tax deferment at City Treasurer's Office.
November 1
Deadline 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 1 Current year's winter tax bills are mailed.
December 1
Deadline to file Conditional Rescission of Principal Residence Exemption (PRE).
Second Tuesday in December Board of Review meets to correct clerical errors, mutual mistakes, homesteads, and poverty exemptions as verified by the City Assessor.