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Updated 2025 Tax Year

Roscommon County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by township and districts, typically 25-35 mills total (2.5-3.5% of assessed value)
1st Due
Jul 1
2nd Due
Dec 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Property taxes in Roscommon County, Michigan, are the primary funding mechanism for local government services including schools, county operations, townships, and various special districts. The county follows Michigan's property tax system where properties are assessed at 50% of their true cash value, with the taxable value subject to assessment growth caps for homestead properties. Property owners can expect effective tax rates that vary significantly based on their specific location within the county due to different combinations of special taxing districts such as school districts, fire departments, library districts, and other local authorities.

Roscommon County encompasses multiple townships and municipalities, each with their own millage rates in addition to county-wide levies. The actual tax rate you pay depends on which school district, township, and special assessment districts serve your property. Most properties in the county fall within an effective tax rate range, though this can vary considerably based on your specific tax jurisdiction and any applicable tax credits for which you may qualify and apply.

Section 2

What Makes Up Your Tax Bill

ComponentRate (mills)Description
County OperatingVariesGeneral county services and operations
School DistrictVariesLocal school district operations and debt service
Township/CityVariesMunicipal services, fire, police
Intermediate School DistrictVariesRegional education services
Community CollegeVariesLocal community college support
Library DistrictVariesPublic library services (where applicable)
Special AssessmentsVariesFire districts, drain assessments, other local services

Note: Specific millage rates for levy year 2025-2026 are not yet finalized. Contact the Roscommon County Equalization Department for current rates applicable to your property's tax jurisdiction. Rates vary significantly by location within the county due to different combinations of school districts, townships, and special taxing authorities. Total millage rates typically range from approximately 25-45 mills depending on your specific tax districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Roscommon 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

Supplemental property taxes in Roscommon County are triggered by changes in property ownership, new construction, or significant improvements that occur after the annual assessment date. When these qualifying events happen, the county assessor determines the difference between the new assessed value and the previous assessment, then calculates a prorated tax bill for the remaining portion of the tax year.

For example, if you purchase a home in Roscomman County in October and the new assessment increases the taxable value by $50,000, you would receive a supplemental tax bill calculated as follows: the additional tax owed on that $50,000 increase, prorated for the remaining months in the tax year (approximately 4-5 months). This supplemental bill is separate from the regular winter tax bill and has its own payment deadline, typically 30 days from the date of mailing.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $150,000 (50% of market value)
  • Less: Homestead Tax Credit (application required): Varies
  • Taxable Value: ~$150,000
  • Annual Tax (estimated 35 mills): $5,250
  • Monthly Escrow: ~$438

Example 2: $600,000 Home

  • Assessed Value: $300,000 (50% of market value)
  • Less: Homestead Tax Credit (application required): Varies
  • Taxable Value: ~$300,000
  • Annual Tax (estimated 35 mills): $10,500
  • Monthly Escrow: ~$875

Example 3: $1,000,000 Home

  • Assessed Value: $500,000 (50% of market value)
  • Less: Available Tax Credits (application required): Varies
  • Taxable Value: ~$500,000
  • Annual Tax (estimated 35 mills): $17,500
  • Monthly Escrow: ~$1,458

Note: These examples use estimated millage rates. Actual rates vary by specific tax jurisdiction within Roscommon County. Tax credits require separate applications and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Roscommon County require property tax escrow accounts for borrowers with less than 20% equity. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment, holding these funds in escrow until tax payments are due. Lenders typically pay your winter tax bill (due by February 16) and summer tax bill directly to the appropriate township treasurer on your behalf.

It's important to verify that your lender pays your taxes correctly and on time, as you remain ultimately responsible for payment even when using escrow. Review your annual escrow analysis statement and contact your lender immediately if there are discrepancies. When your property tax bill changes due to reassessment or millage rate changes, your lender will adjust your monthly escrow payment accordingly, typically with 60 days notice as required by federal law.

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

When are property taxes due in Roscommon County? Winter taxes are mailed November 26, 2025, and are payable December 1 through February 16, 2026. A 3% penalty applies from February 17 through March 1, 2026. Summer taxes have different due dates - contact your local township treasurer for specific dates.

What tax credits are available and do they require applications? The Principal Residence Exemption (Homestead Credit) is the primary credit available, which caps assessment increases and requires a separate application filed with your local assessor. Poverty exemptions are available for qualifying low-income property owners but require annual application with income documentation. Veterans' exemptions may be available for disabled veterans. All credits require applications - none are automatic.

How does the Homestead Credit work? The Homestead Credit limits annual assessment increases on your primary residence to the lesser of 5% or the inflation rate, rather than allowing increases up to market value. This caps taxable value growth but does not reduce the actual market value assessment. You must apply for this credit - it is not automatic.

When are properties reassessed? Michigan law requires annual assessments, but Roscommon County may conduct comprehensive reappraisals on a rotating basis. Assessment notices are typically mailed in February/March with appeals due by mid-March to the local Board of Review.

What are the penalties for late payment? A 3% penalty applies to winter taxes paid between February 17 and March 1. After March 1, unpaid taxes are turned over to the county treasurer with additional penalties and interest charges. Properties with three years of unpaid taxes may be subject to foreclosure.

Can I pay property taxes online? Payment options vary by township within Roscommon County. Contact your local township treasurer to inquire about online payment availability, accepted payment methods, and any associated convenience fees.

What triggers special district taxes on my property? Special district taxes depend on your property's location and the services provided, such as fire protection districts, library districts, or drain assessments. These rates are set independently by each special taxing authority and vary significantly across the county.

How do I appeal my property assessment? Assessment appeals must be filed with your local Board of Review, typically by mid-March following receipt of your assessment notice. Contact your township assessor for specific appeal deadlines and required documentation to support your appeal.

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