Wes Nakagiri

Livingston County Commissioner 

This publication discusses items of interest to Michigan taxpayers and property owners. Among other things it discusses income taxes, property taxes, and how to appeal your property tax assessment. 

To provide an overview of topics covered, the booklet's Table of Contents is included below. To read more about each topic please click here to download this booklet as an Adobe PDF file. Note: You need to have Adobe Acrobat Reader installed on your computer in order to view this booklet. 

This booklet was published in 2019 by the Michigan Legislature, with assistance from the Michigan Department of Treasury. Hard copies of this booklet, titlled "2019 Michigan Taxpayers Guide" may still be available. Please contact your State Representative or State Senator.



Topic Page
Michigan Property Tax  1
Property Tax Assessment  1
Appealing a Tax Assessment  3
Property Tax Rates  3
Collection  4
Tax Deferments  4
Farmland and Open Space Tax Relief 5
Significant 2019 Property Tax Dates  5
Michigan Individual Income Tax  8
Tax Information for Tax Year 201 8
State Income Tax Exemption 8
Additions and Subtractions  8
Tax Calculation  9
State Income Tax Credits  9
Homestead Property Tax Credit 10
Examples of Computing the Credit 13
Filing the Homestead Property Tax Credit 13
Home Heating Credits 14
Standard Method 14
Alternative Method 15
Receiving the Home Heating Credit 15
Earned Income Tax Credits 16
Voluntary Contributions Schedule 16
Filing Income Tax Returns 16
2018 Individual Income Tax Forms
Individual Income Tax
Schedule 1 
Pension Schedule
Voluntary Contributions Schedule
Homestead Property Tax Credit
Homestead Property Tax Credit for Veterans and Blind People
Farmland Preservation Tax Credit
Home Heating Credit