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Updated 2025 Tax Year

Cheboygan County
Property Tax Guide

Everything you need to know about property taxes in Cheboygan County, MI. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
20-35 mills (2.0%-3.5% of assessed value), varies by taxing district combination
Exemptions
5+ Available
Section 1

How Property Tax Works

Cheboygan County, Michigan operates under the state's property tax system, where property taxes are the primary funding mechanism for local government services, schools, and special districts. The county follows Michigan's assessment practices with properties assessed at approximately 50% of true cash value (market value), and taxable value is generally the lesser of assessed value or the prior year's taxable value plus an inflation factor.

Property tax rates in Cheboygan County vary significantly by location within the county due to different combinations of local taxing authorities including townships, cities, school districts, and special assessment districts. The effective tax rate typically ranges from approximately 20 to 35 mills (2.0% to 3.5% of assessed value), though this can vary based on your specific location and applicable local levies. Property owners should note that tax rates are expressed in mills, where one mill equals $1 per $1,000 of taxable value.

Section 2

What Makes Up Your Tax Bill

The 2025 property tax rates for Cheboygan County are not yet finalized, as official rates are typically released closer to the tax year. However, the typical structure includes:

ComponentApproximate Rate RangeDescription
County Operations3-6 millsGeneral county services, courts, administration
School District15-25 millsLocal school operations and voted millages
Township/City2-5 millsLocal municipal services
Intermediate School District1-3 millsRegional educational services
Community College1-3 millsLocal community college support
Library District0.5-2 millsPublic library services
Special AssessmentsVariesFire protection, roads, other local services

Note: Rates vary significantly by specific location within Cheboygan County based on which taxing jurisdictions apply to your property. Contact the Cheboygan County Equalization Department for your specific millage rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Cheboygan County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Michigan, including Cheboygan County, are typically triggered by changes in property ownership, new construction, or significant improvements that increase a property's taxable value during the tax year. When property changes ownership, the taxable value is "uncapped" and may increase to the current assessed value (50% of market value), potentially resulting in a significant tax increase.

The supplemental tax is calculated as the difference between the new taxable value and the previous taxable value, multiplied by the applicable millage rate, prorated for the portion of the tax year remaining after the triggering event. For example, if a property's taxable value increases from $100,000 to $150,000 due to a sale in July, and the total millage rate is 30 mills, the supplemental tax would be approximately $750 (($150,000 - $100,000) × 0.030 × 0.5 years).

Example Calculation

Based on typical Cheboygan County millage rates (using estimated 28 mills total):

Example 1: $300,000 Market Value Home

  • Assessed Value: $150,000 (50% of market value)
  • Less: Principal Residence Exemption (if applicable): Varies by school district
  • Net Taxable Value: ~$150,000
  • Annual Tax: $150,000 × 0.028 = $4,200
  • Monthly Escrow: $350

Example 2: $600,000 Market Value Home

  • Assessed Value: $300,000 (50% of market value)
  • Less: Principal Residence Exemption (if applicable): Varies by school district
  • Net Taxable Value: ~$300,000
  • Annual Tax: $300,000 × 0.028 = $8,400
  • Monthly Escrow: $700

Example 3: $1,000,000 Market Value Home

  • Assessed Value: $500,000 (50% of market value)
  • Net Taxable Value: ~$500,000
  • Annual Tax: $500,000 × 0.028 = $14,000
  • Monthly Escrow: $1,167

Note: Principal Residence Exemption requires application and varies by school district. Homestead exemption may cap assessment increases but requires annual filing.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Cheboygan County require property tax escrow accounts, where monthly tax payments are collected along with principal and interest payments. The lender holds these funds in escrow and pays property taxes directly to the county treasurer when due. Michigan property taxes are typically due in two installments: the first installment (summer taxes) due by December 1st, and the second installment (winter taxes) due by December 31st of the following year.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected, and may adjust monthly payments based on changes in tax assessments or rates. Property owners should verify that their lender has current contact information and is making timely payments to avoid penalties. If you don't have an escrow account, you're responsible for making direct payments to the Cheboygan County Treasurer's office by the specified due dates.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Cheboygan County for the current fiscal year? A: The first installment (summer taxes) is typically due by December 1, 2025, and the second installment (winter taxes) is due by December 31, 2026.

Q: What tax credits are available and do they require application? A: The Principal Residence Exemption and Homestead Property Tax Credit are available but REQUIRE APPLICATION. These are not automatic and must be filed with the appropriate forms and deadlines.

Q: How does the Homestead exemption work? A: The Homestead exemption primarily caps the annual increase in taxable value to the rate of inflation or 5%, whichever is less. It does not reduce market value but limits assessment growth. Application is required and must be filed by the specified deadline.

Q: How often are properties reassessed in Cheboygan County? A: Michigan law requires properties to be assessed annually, but market values are typically reviewed cyclically. Major reassessments may occur every few years depending on market conditions and county resources.

Q: What are the penalties for late property tax payments? A: Late payments typically incur interest charges and penalties. Unpaid taxes can eventually lead to foreclosure proceedings, so timely payment is essential.

Q: Can I pay my property taxes online? A: Contact the Cheboygan County Treasurer's office or visit their website to determine available online payment options and accepted payment methods.

Q: How do special district taxes affect my bill? A: Special districts for services like fire protection, libraries, or road maintenance can add additional millages to your tax bill. These vary by location within the county and require voter approval.

Q: How can I appeal my property assessment? A: Property assessment appeals must be filed with the local Board of Review during their meeting periods, typically in March. Contact the Cheboygan County Equalization Department for specific deadlines and procedures.

Q: What documentation do I need for tax credit applications? A: Requirements vary by credit type but typically include proof of ownership, occupancy, and income documentation. Contact the Cheboygan County Equalization Department for specific application requirements and forms.

Q: Where can I get more information about Cheboygan County property taxes? A: Visit the Cheboygan County Equalization Department website at www.cheboygancounty.net or contact them directly for forms, rates, and specific questions about your property.

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