- Property tax appeals in Michigan can take a long time due to large backlogs of cases at the Michigan Tax Tribunal, where there are only 7 judges to hear over 14,000 pending cases. - To appeal a property tax assessment, taxpayers must file a petition with the Tax Tribunal by May 31st for commercial/industrial properties or July 31st for residential/agricultural. Appealing an assessment may not lower taxes unless the assessed value is reduced below the taxable value. - Under Proposal A, the taxable value used to calculate property taxes increases slowly each year, while the assessed value can fluctuate more. Appealing an assessment only results in a tax refund if the assessed value is reduced