Houghton County Property Tax Records

Houghton County property tax records are maintained by the County Equalization Department in Houghton, in Michigan's Upper Peninsula. The department tracks assessments for all real and personal property across the county's townships and cities. You can search parcel data online through BS&A or view mapped property boundaries through the county's GIS system. The Treasurer's office manages billing and collections, and the Register of Deeds keeps track of all ownership changes. This page covers how to find and use Houghton County property tax information.

Houghton County Equalization Department

Jack L. Juntunen leads the Houghton County Equalization Department as Director, reachable at 906-482-2720. The office is at 401 E. Houghton Ave., Houghton, MI 49931. The department reviews property assessments from all local units in the county and makes sure they comply with state-mandated assessment ratios. All parcel records, transfer data, and assessment history flow through this office. The Equalization Director also certifies the county's equalized values each spring, which feeds into the state's equalization process.

Houghton County gives the public access to property tax data through two separate tools. The first is the BS&A Online portal, which shows assessed values, taxable values, and tax bill details for each parcel. The second is a GIS mapping system that lets you see parcel boundaries overlaid on aerial and base maps. Both are free to use.

Online Access to Houghton County Tax Data

The BS&A portal is the primary search tool for Houghton County property tax records. The screenshot below shows what the public-facing portal looks like when searching Houghton County parcels.

Enter an owner name, address, or parcel number to see current and historical assessment data, tax bill amounts, and property class information.

The county also maintains a GIS system that maps every parcel in Houghton County. The image below shows the mapping interface available at the county's ArcGIS portal.

The Houghton County GIS lets you click on any parcel to see its boundaries, acreage, and linked tax data. This is especially useful for large or rural parcels in the county.

Under MCL 211.1, all property in Michigan must be assessed annually. Houghton County follows this requirement across all of its townships. The Equalization Department checks local assessments and makes corrections before the state equalization process each April.

Assessment and Appeals in Houghton County

Michigan's Tax Day is December 31. Whatever a property is worth on that date drives the assessment for the next year. Notices of assessment go to property owners in February. If you disagree with your Houghton County assessment, the first step is the local Board of Review in March. Each township and the City of Houghton holds its own Board of Review during this month. You can appear in person, send a written protest, or in some cases request a telephone hearing. Bring documentation to support your opinion of value.

If the Board of Review does not resolve the issue, you can appeal to the Michigan Tax Tribunal (517-335-9760). The deadline for residential and agricultural parcels is July 31. For commercial or industrial property, the deadline is May 31. The Tribunal is a separate state body and handles these appeals independently of the county. Most small residential cases can be filed without a lawyer using the Tribunal's simplified procedures.

Houghton County has a mix of residential, commercial, and large forested parcels. Assessment disputes over forested or recreational land often require specialized comparable sales. If you own timber or mineral rights along with the surface estate, each may be assessed separately. Check the BS&A portal to see how your parcel is classified and which values are listed.

Houghton County Property Tax Exemptions

Homeowners in Houghton County who use their property as their main residence can apply for the Principal Residence Exemption under MCL 211.7u. This exemption removes up to 18 mills of school operating taxes from the tax bill. You file Form 2368 with the local assessor. The deadline is June 1 for the summer bill and November 1 for the winter bill. You file once and the exemption stays in place as long as the property remains your primary residence.

Agricultural and forestland in Houghton County may also qualify for exemptions. Under MCL 211.7v, qualified agricultural property is exempt from the school operating levy. The county has significant acreage under various land-use designations, and many of those parcels qualify for reduced tax rates based on how the land is used. Ask the assessor about classification if you own farmland or timber property in the county.

The poverty exemption is available at the Board of Review for low-income homeowners. You submit Form 5737 along with Form 4988 showing your income and assets. The Board reviews the application and sets the level of reduction. The state also offers the Michigan Homestead Property Tax Credit, which provides a refund for qualifying taxpayers through the state income tax return.

Houghton County Register of Deeds

Christine E. Klazynski serves as the Houghton County Register of Deeds, reachable at 906-482-1316. The office records all deeds, mortgages, liens, and other real property documents in the county. When property sells in Houghton County, the deed must be recorded at this office to make the transfer official. The Register of Deeds is also where title searches begin for anyone buying property in the county.

Buyers in Houghton County must file a Property Transfer Affidavit (Form L-4025) within 45 days of purchasing property. This form is filed with the local assessor, not the Register of Deeds, but both steps need to happen after a sale. The affidavit notifies the assessor of the new ownership and the purchase price, which triggers the uncapping of the taxable value. Recording fees are $30 for the first page. Copies cost $1 per page, and certified copies are $5.

For properties with complex legal descriptions, especially large parcels or those with easements, reviewing the recorded deed is important before relying on the BS&A portal data alone. The Register of Deeds office can confirm the legal description and check for any encumbrances on a parcel.

Houghton County Treasurer

Sarah J. Steel serves as Houghton County Treasurer and can be reached at 906-482-2500. The Treasurer's office is responsible for collecting property taxes after local units submit delinquent accounts each March 1. Summer taxes are typically billed in July and due September 14. Winter taxes are billed in December and due February 14. After March 1, any unpaid local taxes move to the County Treasurer as delinquent. The Treasurer adds fees and interest at the state-mandated rate.

Houghton County follows Michigan law on delinquent taxes, which allows foreclosure after three years of unpaid balances. Property owners who are having trouble paying should contact the Treasurer's office early to ask about options. The state property tax resources page and the tax estimator tool can also help you plan ahead. If you are not sure how much you owe or what your current balance is, the BS&A portal often shows payment history and outstanding amounts.

Property Owner Rights in Houghton County

The Michigan Taxpayer Bill of Rights under MCL 205.735 gives property owners in Houghton County the right to see how their property was assessed and to challenge the result. You can request your property record card from the local assessor at no charge. This document lists all the data points used in the assessment: building size, age, condition, extras, and land value. Errors in this data are a common basis for a successful appeal.

You can also check state-level resources. The Michigan Department of Treasury publishes guidance on how assessments work, what exemptions are available, and how to navigate the appeal process. The Michigan Tax Tribunal website has forms and instructions for filing an appeal without a lawyer. These tools are free and available to all Houghton County property owners.

Nearby Counties

Houghton County sits on the Keweenaw Peninsula in the Upper Peninsula. These neighboring counties also maintain their own property tax records.