Detroit, Michigan
Wayne County commercial property tax appeals
Appeals start with the City and township assessors (including the City of Detroit Office of the Assessor), with county equalization by Wayne County and go to the Local March Board of Review (in Detroit, the Property Assessment Board of Review). Here is how commercial evidence is built, filed and heard in Wayne County.
- Assessor
- City and township assessors (including the City of Detroit Office of the Assessor), with county equalization by Wayne County
- First-level board
- Local March Board of Review (in Detroit, the Property Assessment Board of Review)
- Filing deadline
- Commercial and industrial real property: petition the Michigan Tax Tribunal on or before May 31 of the tax year, with or without a prior March Board of Review protest (MCL 205.735a). March Board of Review petitions are due by the local unit's posted deadline (March 9, 2026 in Detroit).
- Commercial assessment level
- State equalized value at 50% of true cash value (Mich. Const. art. IX, §3; MCL 211.27a); taxes are levied on taxable value, which is capped until a transfer of ownership
- Value standard
- True cash value, the usual selling price (MCL 211.27)
- Valuation date
- December 31 of the year before the tax year (tax day, MCL 211.2)
- Assessment cycle
- Annual assessment of every parcel by the local assessor as of tax day (December 31); county equalization in April and state equalization in May
- Notices mailed
- Assessment notices are mailed at least 14 days before the March Board of Review (MCL 211.24c), generally in February; Detroit's 2026 notices opened an optional Assessor Review from February 1 to 22
How Wayne County assesses commercial property
Wayne County is assessed parcel by parcel by its cities and townships, with Detroit's Office of the Assessor responsible for the largest share of commercial value. Michigan assesses annually as of December 31, sets state equalized value at 50% of true cash value, and levies tax on taxable value, which is capped at the lesser of inflation or 5% a year until ownership transfers. That two-value system shapes every commercial appeal: winning on market value matters only if it pulls the state equalized value below the capped taxable value.
Assessment notices arrive in February. Each local unit's March Board of Review hears protests in March, and in Detroit an optional Assessor Review runs in February before it. Commercial and industrial owners are not required to protest locally: under MCL 205.735a they may petition the Michigan Tax Tribunal directly, but the petition must be filed by May 31 of the tax year, and the Tribunal dismisses late filings.
Once in the Entire Tribunal, the case runs like litigation. The Tribunal issues a scheduling order, the parties exchange valuation disclosures (usually full appraisals), file prehearing statements and complete limited discovery, and the Tribunal makes its own independent finding of true cash value. Most commercial cases resolve by stipulation once both appraisals are on the table, so the quality of the valuation disclosure decides the settlement as often as the hearing does.
Major commercial submarkets
- Downtown Detroit and the Central Business District
- Midtown and New Center
- Dearborn and the Fairlane office corridor
- Livonia and Plymouth Township industrial
- Romulus and the Detroit Metro Airport industrial corridor
- Downriver (Taylor, Southgate, Wyandotte)
Uniformity authority
Mich. Const. 1963, art. IX, §3 (uniform general ad valorem taxation; assessments may not exceed 50% of true cash value)
Appeal statute
MCL 205.735a (Tax Tribunal jurisdiction and filing deadlines); MCL 211.30 (March Board of Review)
After the board
Michigan Tax Tribunal, Entire Tribunal (or the Small Claims Division when the taxable value or state equalized value in dispute is $100,000 or less); final Tribunal decisions are appealed to the Michigan Court of Appeals
Official forms ATALI ELECTRIC fills for Wayne County
| Form | Filed with | Purpose |
|---|---|---|
| Petition to the Board of Review (Form 618, L-4035) | The local March Board of Review (city or township) | Protests assessed value, tentative taxable value or classification at the local level. Optional for commercial and industrial real property, which may go directly to the Tax Tribunal. |
| Michigan Tax Tribunal property tax petition (Entire Tribunal) | Michigan Tax Tribunal | Opens the valuation appeal for the tax year. For commercial and industrial real property it must be filed by May 31; a late petition is dismissed for lack of jurisdiction. |
| Valuation disclosure and prehearing statement | Michigan Tax Tribunal and the respondent local unit | The valuation disclosure (usually a full appraisal) states the petitioner's value case; the prehearing statement lists witnesses and exhibits. Both are due on the dates set by the Tribunal's scheduling order. |
Filing system: Michigan Tax Tribunal e-filing (petitions due by 11:59 p.m. on May 31; mailed petitions are filed as of the USPS postmark); Detroit Board of Review petitions online or in person at the Detroit Tax Service Center
Hearings and evidence
The March Board of Review is a citizen board appointed by the city or township that hears short protests on the petition and supporting documents; Detroit's 2026 session convened March 3, with commercial hearings from March 4 to 28. At the Tax Tribunal, an Entire Tribunal case runs on a scheduling order: valuation disclosures are exchanged, discovery follows, prehearing statements are filed, and unresolved cases go to a contested hearing with sworn appraiser testimony. Many commercial cases resolve by stipulated consent judgment before hearing.
- 01Tribunal Rule 241 (Mich. Admin. Code R 792.10241): each party's valuation disclosure must be submitted to the Tribunal and the opposing parties as the Tribunal orders.
- 02Witnesses not disclosed on the prehearing statement are generally barred from testifying absent good cause, and failing to file required submissions can result in default.
- 03After valuation disclosures are exchanged, discovery is generally limited to the opposing disclosure, its valuation expert and the witnesses on the opposing prehearing statement.
- 04The petitioner carries the burden of proving true cash value (MCL 205.737(3)); the Tribunal makes an independent determination of value and is not bound by either party's number.
- 05A March Board of Review petition must be on Form 618 (L-4035) or another Tribunal-approved form, with supporting evidence attached by the local filing deadline.
Income evidence
The Tribunal considers the cost, sales comparison and income approaches and reaches its own conclusion of true cash value, so a commercial appraisal should develop all three and explain the reconciliation. For leased office, retail and industrial property, the income approach usually carries the most weight when it rests on market rent, market vacancy and collection loss, and an overall rate supported by regional transactions. Remember the second step: a lower true cash value only reduces the tax if the resulting state equalized value (50% of true cash value) falls below the parcel's capped taxable value, so model taxable value before deciding how hard to push.
Practitioner notes
- Commercial and industrial owners may skip the March Board of Review and file directly with the Tax Tribunal by May 31. The Tribunal treats that deadline as jurisdictional.
- Taxable value is capped at the lesser of inflation or 5% a year until a transfer of ownership, when it uncaps to state equalized value the following year. File the Property Transfer Affidavit (Form 2766) within 45 days of a transfer and check the uncapped value on the next notice.
- Detroit adds an optional Assessor Review in February before the Board of Review. It is a low-cost first look, but it does not replace a Tribunal petition when the stakes are material.
- The Small Claims Division is available when the value in dispute is $100,000 or less; above that, commercial cases belong in the Entire Tribunal, where an appraisal is effectively required.
Wayne County appeal questions
Last verified October 2026 against the assessor, board and statute.
Do I have to go to the March Board of Review first?
Not for commercial or industrial real property. MCL 205.735a lets these owners protest at the Board of Review or appeal directly to the Michigan Tax Tribunal, as long as the petition is filed by May 31 of the tax year.
Why didn't my lower assessment reduce my taxes?
Michigan taxes taxable value, not state equalized value. If the reduced state equalized value is still above the capped taxable value, the tax does not change.
Can I use the Small Claims Division for a commercial building?
Only when the state equalized or taxable value in dispute is $100,000 or less. Most commercial disputes exceed that and are heard in the Entire Tribunal.
What is a valuation disclosure?
The written evidence of value each party files and exchanges in an Entire Tribunal case, typically a full appraisal report. It is due on the date set by the Tribunal's scheduling order.
Nearby jurisdictions
Build your Wayne County evidence packet in minutes.
The Local March Board of Review (in Detroit, the Property Assessment Board of Review) forms, deadlines and exhibit formats are preconfigured. Upload a notice to start.