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Updated 2025 Tax Year

Emmet County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by location within county due to different taxing districts and municipalities
1st Due
Jul 1
2nd Due
Dec 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Emmet County, Michigan operates under Michigan's property tax system, which funds essential local services including schools, municipal operations, fire protection, and infrastructure maintenance. Property taxes in Emmet County are calculated based on the assessed value of real and personal property, with the state equalized value (SEV) serving as the foundation for tax calculations. The taxable value is typically capped at the lesser of SEV or the prior year's taxable value plus an inflation factor, providing some protection against rapid assessment increases.

Property tax rates in Emmet County vary significantly by location within the county due to different combinations of special taxing districts, school districts, and municipal boundaries. The effective tax rate generally ranges from approximately 1.5% to 3.0% of market value, depending on your specific location and applicable local millages. Each property owner's total tax bill represents the sum of multiple levies including county operations, schools, townships or cities, and any applicable special assessment districts for services like libraries, fire protection, or road improvements.

Section 2

What Makes Up Your Tax Bill

Based on 2024 levy data (rates for 2025 are pending release by the Michigan Department of Treasury):

ComponentTypical Rate Range (mills)Description
County Operating4.0 - 6.0General county services, courts, administration
School Operating18.0 - 24.0Local school district operations
School Debt/Bonds0.0 - 8.0Voter-approved school construction bonds
Township/City1.0 - 5.0Municipal services, varies by jurisdiction
Intermediate School District2.0 - 4.0Regional educational services
Community College1.5 - 3.0Northwestern Michigan College levy
Library Districts0.5 - 2.0Public library funding where applicable
Special Assessments0.0 - 3.0Fire, ambulance, road districts as applicable

Total Effective Rate Range: 27.0 - 55.0 mills (2.7% - 5.5%)

Note: One mill equals $1 per $1,000 of taxable value. Actual rates vary by specific location within Emmet County based on your school district, township/city, and special taxing districts.

Section 3

When Are Property Taxes Due?

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

First Installment
Jul 1
Delinquent after Dec 10
Second Installment
Dec 1
Delinquent after Apr 10
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

Michigan does not typically issue supplemental tax bills during the tax year like some other states. However, property tax adjustments can occur through several mechanisms in Emmet County. New construction or improvements completed during the year may be subject to prorated taxation, with the additional assessment appearing on the following year's tax bill rather than as a mid-year supplement.

Property transfers or ownership changes do not trigger immediate supplemental taxes, but may affect eligibility for certain exemptions or credits that require owner-occupancy. If significant errors are discovered in assessments after bills are issued, corrections are typically applied to the following year's assessment rather than through supplemental billing. For example, if a $50,000 addition is completed in June, the improvement would be assessed at 50% of its value for that tax year (6 months), appearing on the next year's tax bill as additional taxable value.

Example Calculation

Example 1: $300,000 Market Value Home

  • State Equalized Value (SEV): $150,000 (50% of market value)
  • Taxable Value: $150,000 (assuming no prior cap)
  • Less: Principal Residence Exemption: $0 (exempts school operating millage on first $50,000 SEV)
  • Net School Taxable Value: $100,000
  • Annual Tax: ~$4,200 (using 28 mill average rate)
  • Monthly Escrow: ~$350

Example 2: $600,000 Market Value Home

  • State Equalized Value (SEV): $300,000
  • Taxable Value: $300,000
  • Less: Principal Residence Exemption: $0 (exempts school operating millage on first $50,000 SEV)
  • Net School Taxable Value: $250,000
  • Annual Tax: ~$8,700 (using 29 mill average rate)
  • Monthly Escrow: ~$725

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

  • State Equalized Value (SEV): $500,000
  • Taxable Value: $500,000
  • Less: Principal Residence Exemption: $0 (exempts school operating millage on first $50,000 SEV)
  • Net School Taxable Value: $450,000
  • Annual Tax: ~$15,000 (using 30 mill average rate)
  • Monthly Escrow: ~$1,250

Note: Principal Residence Exemption requires annual application and caps taxable value increases. Examples assume homestead exemption is properly filed.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Emmet County require property tax escrow accounts, collecting monthly payments along with your mortgage payment to ensure taxes are paid on time. Lenders typically collect 1/12 of the annual tax bill each month, plus a cushion of 2-3 months as required by federal law. Your lender will pay the taxes directly to Emmet County when due, usually in two installments: the summer tax bill (operating millages) and winter tax bill (school millages).

Property tax bills in Michigan are typically issued twice yearly - summer taxes are due by September 14th, and winter taxes are due by February 14th of the following year. However, Emmet County follows the state's standard collection schedule where winter taxes not paid by February 14th are turned over to the county treasurer and are due by December 31st. Lenders monitor tax bill amounts annually and adjust escrow payments through an annual escrow analysis, which may result in escrow payment increases or decreases based on actual tax changes.

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 Emmet County? A: For the 2024-2025 tax year, summer taxes are due September 14, 2024, and winter taxes are due February 14, 2025. Unpaid winter taxes are turned over to the county and become due December 31, 2025.

Q: What is the Principal Residence Exemption and how do I apply? A: This tax credit exempts your primary residence from the school operating millage (typically 18-24 mills). You must apply with Form 2368 to your local assessor by December 31st. This is NOT automatic and requires annual verification of owner-occupancy.

Q: How does the homestead cap work? A: Michigan's Proposal A caps taxable value increases at 5% or inflation rate (whichever is lower) for homesteaded properties. This limits assessment growth but requires filing the Principal Residence Exemption. When you sell, the cap is removed for the new owner.

Q: Are there other property tax credits available? A: Yes, including the Homestead Property Tax Credit (income-based credit on state tax return), disabled veteran exemptions, senior citizen/disabled person exemptions, and poverty exemptions. All require separate applications with specific deadlines and income requirements.

Q: When are properties reassessed in Emmet County? A: Michigan requires annual assessments with equalization studies. Major reassessments typically occur every 3-5 years. Assessment notices are mailed by March 1st each year, with appeal deadlines typically in March.

Q: What are the penalties for late payment? A: Summer taxes incur 1% per month penalty after September 14th. Winter taxes add 3% penalty after February 14th, plus 1% per month. After turning over to county, additional fees and interest apply, ultimately leading to tax foreclosure if unpaid for three years.

Q: Can I pay property taxes online? A: Yes, most townships and cities in Emmet County offer online payment options through their websites. Contact your local treasurer's office for specific payment portal information and accepted payment methods.

Q: How do special assessment districts affect my tax bill? A: Special districts for fire protection, libraries, ambulance services, or road improvements add separate millages to your tax bill. These vary by location within Emmet County and require separate voter approval for each district.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
2025 Ad Valorem Property Tax Reportmichigan.gov
02
2024 hud home income limitshuduser.gov
03
Tax Doc
Property Tax Estimatormichigan.gov
04
Tax Doc
Property Tax and Equalization Calendarmichigan.gov
05
Assessingpetoskey.us
06
Emergency Area Relief: March 2025michigan.gov
07
State
State Tax Reliefmichigan.gov
08
Tax Doc
Homestead Property Tax Credit and Adjacent and ...michigan.gov
09
Tax Doc
Homestead Property Tax Credit Claim (MI-1040CR)michigan.gov
10
ETRP in BRA TIF plan (Sheet 2)michigan.gov
All sources verified as of 2025 Tax Year

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