Assessment Dates

January

Last Friday in January
Notice of new Assess and Taxable Values mailed to owners

February

February 1
Deadline for submitting L-4143 for “Qualified businesses”

First Monday in February through second Thursday
Assessors’ review of taxpayer complaints regarding new assessed and taxable values

February 10
Deadline for submitting Affidavit to Claim Small Business Tax Exemptions – Form 5076

February 20
Deadline for submitting Personal Property Statements
Deadline for submitting Affidavit and Statement for Eligible Manufacturing Personal Property and Essential Service Assessment – Form 5278

March

First Monday in March
Assessment roll completed and certified by the Assessor

Tuesday following the first Monday in March
Executive session of the March Board of Review

Second Monday in March
Board of Review begins taxpayer appeals

April

Wednesday following first Monday in April
Board of Review certified assessment roll delivered to Kent County

May

May 31
Last day to file Michigan Tax Tribunal appeals for non-residential property

June

June 1
Deadline for filing Principal Residence Exemption form effective for the summer tax bill

July

Tuesday following the third Monday in July
July Board of Review meets to correct clerical errors and mutual mistakes

July 31
Last day to file Michigan Tax Tribunal appeals for residential property November

November 1
Deadline for filing Principal Residence Exemption form effective for the winter tax bill

December

Tuesday following the second Monday in December
December Board of Review meets to correct clerical errors and mutual mistakes

December 31
Tax day for next year’s assessments