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Updated 2025 Tax Year

Midland County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
25-35 mills (2.5-3.5%) - varies significantly by taxing district combination
Exemptions
5+ Available
Section 1

How Property Tax Works

Midland County, Michigan operates under the state's property tax system, which funds essential local services including schools, public safety, road maintenance, and county operations. Property taxes are assessed based on the taxable value of real estate, which is generally 50% of the state equalized value (market value). The effective tax rate in Midland County typically ranges from approximately 25-35 mills (2.5-3.5%), though this varies significantly by location within the county due to different combinations of special taxing districts.

Property tax rates in Midland County are comprised of multiple components including county operations, school districts, townships or cities, libraries, and various special assessment districts. Each property's final tax rate depends on which taxing jurisdictions it falls within, meaning two properties of equal value in different areas of the county may have substantially different tax bills. The county follows Michigan's assessment practices with annual adjustments and mandatory reassessments to maintain equalized values.

Section 2

What Makes Up Your Tax Bill

The 2025 property tax rates for Midland County are not yet finalized for the current levy year. Property owners should check the Midland County official website for updated millage rates once they are established. The typical rate structure includes:

ComponentEstimated Rate (Mills)Description
County Operations4-6 millsGeneral county services, courts, administration
School District18-24 millsLocal school operations and debt service
Township/City1-3 millsMunicipal services, varies by jurisdiction
Library0.5-1 millPublic library services
Special AssessmentsVariableFire districts, drainage, road improvements
Total Estimated25-35 millsActual rates vary by location and district

Note: One mill equals $1 per $1,000 of taxable value. Rates shown are estimates for levy year 2025-2026 and vary significantly based on the specific taxing districts where your property is located.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Midland 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 Midland County are additional property tax assessments that occur when there are changes to a property's taxable value during the tax year. The most common triggers include new construction completion, property ownership transfers that reset capped values, and significant property improvements. When supplemental taxes are levied, they are calculated based on the difference between the previous taxable value and the new assessed value, prorated for the portion of the tax year remaining.

For example, if a homeowner completes a $100,000 addition to their home in June, and the addition increases the taxable value by $50,000, they would receive a supplemental tax bill for approximately 6 months (July-December) on that additional $50,000 in taxable value. At a 30-mill rate, this would result in a supplemental bill of approximately $750 ($50,000 × 0.030 × 0.5 years). Property owners must complete required forms for each unit of government that levies property tax, with penalties for non-filing as provided under Michigan Compiled Law Section 211.119.

Example Calculation

Below are three property tax calculation examples for Midland County properties, assuming an average effective rate of 30 mills and available tax credits:

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (50%): $150,000
  • Principal Residence Exemption Applied: -$18,000
  • Net Taxable Value: $132,000
  • Annual Tax (30 mills): $3,960
  • Monthly Payment: $330

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (50%): $300,000
  • Principal Residence Exemption Applied: -$18,000
  • Net Taxable Value: $282,000
  • Annual Tax (30 mills): $8,460
  • Monthly Payment: $705

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (50%): $500,000
  • Principal Residence Exemption Applied: -$18,000
  • Net Taxable Value: $482,000
  • Annual Tax (30 mills): $14,460
  • Monthly Payment: $1,205

Note: Principal Residence Exemption requires application using Michigan Form 2368 and must be filed with the appropriate local assessor. Tax credits are not automatic and application deadlines apply.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Midland County require borrowers to maintain an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. The lender collects 1/12 of the estimated annual property tax bill with each monthly mortgage payment and maintains these funds in an escrow account. When property taxes become due, the lender pays the tax bill directly to Midland County on behalf of the homeowner.

Property owners with escrow accounts should verify that their lender has received and will pay both the summer and winter tax installments on time. Summer taxes are typically due by September 15th, while winter taxes are due by the following February (Winter 2025 taxes are due by February 17, 2026). Homeowners are ultimately responsible for ensuring taxes are paid on time, even when using escrow services. If property tax bills increase due to reassessment or new millages, lenders may adjust monthly escrow payments and may require additional payments to cover shortfalls.

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 Midland County for 2025-2026? A: Summer 2025 taxes are due by September 15, 2025, with a 4% penalty applied to unpaid balances after this date. Winter 2025 taxes are due by February 17, 2026.

Q: What is the Principal Residence Exemption and how do I apply? A: The Principal Residence Exemption is a tax credit that reduces your taxable value and caps annual assessment increases on your primary residence. You must file Michigan Form 2368 with your local assessor's office. This is NOT automatic and requires application.

Q: How does the Principal Residence Exemption work? A: This credit limits the annual increase in your home's taxable value to the lesser of 5% or the inflation rate, rather than allowing unlimited increases up to market value. It does not reduce your home's market value but caps taxable value growth over time.

Q: Are there other tax credits available in Midland County? A: Yes, Michigan offers various tax credits including the Disabled Veterans Exemption, Poverty Exemption, and Senior Citizens Exemption. Each requires a separate application with specific eligibility requirements and deadlines.

Q: When are properties reassessed in Midland County? A: Michigan law requires properties to be assessed annually with adjustments to maintain assessed values at 50% of market value. The Midland County Treasurer's office conducts annual audits of exemptions to ensure compliance.

Q: What happens if I pay my property taxes late? A: A 4% penalty is applied to unpaid summer tax balances after September 15th. Additional interest and penalties may apply to winter taxes paid after the February deadline.

Q: Can I pay my property taxes online? A: Yes, Midland County offers online payment options. Check the official county website for accepted payment methods and any associated convenience fees.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed with the local Board of Review during their annual meeting period, typically in March. Contact your local assessor's office for specific deadlines and procedures.

Q: What if my property is in multiple taxing districts? A: Your total tax rate is the sum of all millages from every taxing jurisdiction that includes your property (county, school district, township/city, library, special districts). This is why tax rates vary significantly within Midland County.

Q: Do I need to reapply for exemptions annually? A: Most exemptions and credits remain in effect once approved, but the Midland County Treasurer conducts annual audits. You may need to reapply if your circumstances change or if specifically requested by the assessor's office.

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