Grand Rapids property tax is billed twice a year: a summer bill due July 31 and a winter bill due February 14.1City of Grand Rapids. Property Tax Payments and Policies Your bill equals your property’s taxable value multiplied by the combined millage rate levied by the city, Kent County, your school district, and any special authorities. The City Assessor sets the value, the City Treasurer collects, and taxes left unpaid for roughly three years can lead to foreclosure.
How the Bill Is Calculated
The Grand Rapids Assessor’s Office determines the true cash value of every parcel each year and sets the assessed value at exactly 50 percent of that figure.2City of Grand Rapids. Assessor’s Office The State Equalized Value (SEV) is that assessed value after the state confirms local assessments are consistent across counties. In practice, SEV and assessed value are usually the same number.
Your bill is based on a third figure, the taxable value. Under Proposal A, approved by Michigan voters in 1994, the taxable value cannot rise more than 5 percent or the rate of inflation from the prior year, whichever is lower. Owners who have held their home for several years in a rising market often have a taxable value well below their SEV, and that gap is real savings. When the property sells, the taxable value resets to the current SEV for the following year, which usually means a sharp increase for the buyer.3Michigan Legislature. Michigan Compiled Laws 211.27a
One mill equals one dollar of tax per $1,000 of taxable value. A property with a $100,000 taxable value and a combined 30-mill rate owes $3,000 for the year. Millage rates vary across the city because school districts and special authorities layer their own mills on top of city and county rates.
Deadlines and Late Penalties
Summer bills are mailed the first week of July and due July 31. Winter bills go out the first week of December and are due February 14. If a due date falls on a weekend, it shifts to the next business day.1City of Grand Rapids. Property Tax Payments and Policies
Missing the winter deadline adds a 4 percent late fee immediately.1City of Grand Rapids. Property Tax Payments and Policies On March 1, any still-unpaid summer or winter taxes transfer to the Kent County Treasurer as delinquent. At that point a 4 percent administration fee is added, plus 1 percent monthly non-compounding interest.4Kent County Treasurer. Frequently Asked Questions Once your taxes go to the county, you can no longer pay at City Hall. You deal with Kent County directly.
Summer Deferment for Seniors, Disabled Residents, and Veterans
Michigan law lets certain residents defer the summer bill to February 15 without penalty or interest if household income the prior year was $40,000 or less and at least one of the following applies:5Michigan Legislature. Michigan Compiled Laws 211.51
- Age 62 or older, including the unremarried surviving spouse of someone who was 62 or older at death
- Totally and permanently disabled, blind, paraplegic, or quadriplegic
- Eligible veteran, or surviving spouse of an eligible veteran
File the deferment form with the City Treasurer by September 15 or by the date the summer tax would otherwise go late, whichever is later. You must refile every year.
Exemptions That Lower Your Bill
Principal Residence Exemption
The Principal Residence Exemption (PRE) removes the local school district’s operating millage from the bill, typically saving hundreds of dollars a year. You must own and occupy the property as your primary home, and you cannot claim a similar homestead exemption in another state.6Michigan Legislature. Michigan Compiled Laws 211.7cc
Claiming the PRE requires filing Form 2368 with the Grand Rapids Assessor’s Office. The deadline is June 1 to apply the exemption to the upcoming summer levy, or November 1 for the winter levy and all later bills. Miss these dates and you lose the exemption for that cycle. The filing is separate from anything the title company does at closing.
Disabled Veterans Exemption
Veterans with a service-connected disability can receive a complete property tax exemption on their homestead. It also extends to the unremarried surviving spouse of a qualifying veteran. Applications are filed with the local assessor between January 1 and December 31 of the year for which the exemption is claimed.7Michigan Legislature. Michigan Compiled Laws 211.7b
Poverty Exemption
Residents facing financial hardship may qualify for a one-year exemption. Grand Rapids requires applicants to pass both an income test based on federal poverty guidelines and an asset test, with household assets capped at $9,642. Applications can be filed with the Assessor’s Office any time after January 1; the final deadline is the day before the last meeting of the Board of Review, and the city recommends filing before December 1.8City of Grand Rapids. Poverty Exemption General Guidelines
If You Just Bought a Home
Buying triggers two mandatory filings, and missing either costs real money.
Within 45 days of the transfer, the new owner must file a Property Transfer Affidavit with the Grand Rapids Assessor’s Office, even if no deed is recorded.9Michigan Department of Treasury. Property Transfer Affidavit This is the form the assessor uses to uncap the taxable value. Late filing triggers a penalty of $5 per day, up to $200 for a principal residence or $4,000 for other property.10State of Michigan. Transfer of Ownership Guidelines
The PRE does not travel with the property. Whatever the previous owner had, the exemption disappears at sale. File your own Form 2368 by June 1 for the summer bill or November 1 for the winter bill.6Michigan Legislature. Michigan Compiled Laws 211.7cc Until you file, you pay the full millage rate, including school operating taxes that owner-occupants are normally exempt from.
Appealing Your Assessment
If you believe the assessed value is too high, start with the local Board of Review, which meets each March. You must appear before the Board or submit a written protest before taking the dispute any further. The Board can sustain, raise, or lower the assessed value based on what you present. Bring recent comparable sales near your property, and an independent appraisal if you have one.
If the Board doesn’t give you the result you want, you can appeal to the Michigan Tax Tribunal. For residential and agricultural properties, the filing deadline is July 31 of the tax year. Commercial and industrial property owners face a May 31 deadline. Skip the Board of Review step and the Tribunal has no jurisdiction to hear your case.
What Happens If You Don’t Pay
Michigan’s foreclosure process runs about three years, and fees stack up faster than most people expect.11Michigan Department of Treasury. Real Property Tax Foreclosure Timeline
- Year one, delinquency. On March 1 after the taxes were due, unpaid amounts go to the Kent County Treasurer. The 4 percent administration fee and 1 percent monthly interest begin. The county sends notices by first-class mail in June and September, and adds a $15 fee in October.12Michigan Legislature. Michigan Compiled Laws 211.78a
- Year two, forfeiture. After a certified mail notice in February, the property forfeits to the county treasurer on March 1. A $175 title search fee is added, and interest increases by an additional half-percent per month dating back to the prior March. The county files a foreclosure petition with the circuit court by mid-June.
- Year three, foreclosure. The circuit court holds a hearing between late January and late February. Judgment must be entered by March 30, and March 31 is the final day to redeem by paying everything owed. After that date, title passes to the foreclosing governmental unit and the former owner loses all rights.
By the time a property reaches foreclosure, the added fees often run into thousands of dollars on top of the original tax. If a delinquency notice arrives from Kent County, calling the treasurer early to arrange payment is far cheaper than letting the process run.
How to Pay
The Treasurer’s Office accepts payment online through the BS&A portal linked from the city’s website, using a bank account, credit card, or debit card. Card payments carry a convenience fee.13City of Grand Rapids. Property Taxes You can also mail a check to the City Treasurer or pay in person at City Hall. If you pay by check, write the parcel number, the tax year, and whether the payment covers summer or winter on the memo line. The BS&A search tool on the city website also lets you look up a current balance and payment history if you’ve lost the bill.
If Your Mortgage Company Pays
If your mortgage includes an escrow account, the servicer is supposed to pay your property taxes from it. The legal obligation, however, stays with you as the property owner. If the servicer pays late or misses the bill, the penalties land on your tax account. Check the BS&A portal after each deadline to confirm the payment posted. Problems are especially common after a loan transfers to a new servicer mid-year, when the new company may not have the tax account set up in time.
Federal Deduction for the Taxes You Pay
If you itemize on your federal return, Grand Rapids property taxes are deductible under the state and local tax (SALT) deduction. The combined cap on property, state income, and local income taxes is $40,000 for the 2025 tax year, rising 1 percent annually through 2030 under the One Big Beautiful Bill Act signed in July 2025. For 2026 that puts the cap at roughly $40,400. Married couples filing separately get half. Grand Rapids also levies a 1.5 percent city income tax, so for many homeowners the cap can become a real constraint once property tax, state income tax, and city income tax are added together.