Mason County Property Tax Search

Mason County property tax records are kept by the County Equalization Department at 304 E. Ludington Ave. in Ludington. The department maintains parcel data, assessed values, and exemption records for all townships and cities in the county. Residents and property owners can search Mason County property tax records online through the BS&A portal. This guide explains how to search, which offices to contact, how assessments are done, and how to file an appeal if you think your property is overvalued.

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Mason County Overview

Ludington County Seat
Mike R. Kieliszewski Equalization Director
BS&A Online Search Method
29,218 Population

Mason County Equalization Department

Director Mike R. Kieliszewski leads the Mason County Equalization Department. The department runs the annual equalization process, reviewing township and city assessments to ensure they meet the state standard. Under MCL 211.1, all Michigan property must be assessed at 50% of true cash value. The Equalization Department checks local unit values each spring and adjusts equalization factors when they fall out of compliance with that rule.

The office also maintains the county's parcel database, processes exemption filings, and handles special assessment records. Mason County has a mix of residential, waterfront, agricultural, and forested properties, and the department manages records for all of them. Public records are available at the Ludington office during regular business hours.

Office Mason County Equalization Department
Director Mike R. Kieliszewski
Address 304 E. Ludington Ave., Ludington, MI 49431
Phone 231-843-4840
Online Search BS&A Online - Mason County
County Website masoncounty.net - Equalization

Mason County Register of Deeds

The Mason County Register of Deeds records instruments affecting real property in the county. Deeds, mortgages, liens, land contracts, and easements are all on file here. When a property sale closes, the buyer must file a Property Transfer Affidavit (Form L-4025) with the local township or city assessor within 45 days. Filing on time ensures the taxable value uncaps properly for the next tax year under Michigan law.

Register Lori A. Brown can be reached at 231-843-4559. The office is in Ludington at the county complex. Michigan recording fees are $30 per document. Plain copies cost $1 per page and certified copies are $5. Recorded documents are public records. They can be requested in person or by phone. These records, used alongside the BS&A parcel database, provide a complete ownership and tax history for any parcel in Mason County.

Note: If you buy a lakefront or seasonal property in Mason County, pulling deed records from the Register of Deeds before closing helps confirm ownership history and any easements on the parcel.

Property Tax Assessment in Mason County

Michigan's Tax Day is December 31 under MCL 211.30. The ownership and use of a parcel on that date determine how it is assessed for the coming year. Township and city assessors in Mason County value each parcel as of December 31, and the Equalization Department reviews those values each spring. Assessment notices go out to property owners in February.

Taxable value in Michigan is capped at the rate of inflation or 5%, whichever is less, in years without a transfer. When property sells, taxable value uncaps and resets to the assessed value starting the following tax year. Mason County has a number of waterfront and recreational properties that can carry high market values. Buyers should plan for a potential tax increase after purchase by using the Michigan Property Tax Estimator. General assessment guidance is available at michigan.gov/taxes/property-tax.

Townships in Mason County include Amber, Branch, Custer, Eden, Elk, Free Soil, Grant, Hamlin, Logan, Meade, Newfield, Riverton, Sheridan, Sherman, Summit, and Victory, along with the city of Ludington and other communities. Each applies state assessment rules locally and submits data to the county annually.

Property Tax Exemptions in Mason County

The Principal Residence Exemption (PRE) is the main way Mason County homeowners reduce their tax bill. Under MCL 211.7u, the PRE removes 18 mills from the school operating tax on your property. File Form 2368 with your local township or city assessor by June 1. The home must be your primary residence. Seasonal and rental properties do not qualify. If you purchase a new primary home in Mason County, file the PRE paperwork as soon as you move in to avoid missing the deadline.

Agricultural land in Mason County may qualify for an exemption under MCL 211.7v. The county has active farming operations in several inland townships. Qualifying land can see a meaningful reduction in school operating taxes. Contact the Equalization Department or your township assessor to find out if your land meets the state definition of agricultural property.

The Poverty Exemption is available to qualifying low-income homeowners. File Form 5737 and Form 4988 with your township assessor. The Board of Review rules on poverty exemption requests each March. Disabled veteran exemptions are also available under Michigan law for veterans who qualify and their surviving spouses.

Appealing Your Mason County Assessment

If you believe your property is assessed above its true market value in Mason County, you can appeal. Start with the March Board of Review in your local township or city. You can appear in person or submit a written protest before the local deadline. Bring documented evidence of value, such as a recent appraisal or sales of comparable properties in the same market area. The Board has the authority to lower assessed values when the evidence supports it.

If the Board of Review does not settle the issue, the next step is the Michigan Tax Tribunal. Reach the MTT at 517-335-9760. Residential property appeals must be filed by July 31. Commercial appeals have a May 31 deadline. The Property Taxpayer's Bill of Rights under MCL 205.735 outlines your rights through each step of the process.

Mason County Property Tax Payments

The Mason County Treasurer collects delinquent property taxes after local townships and the city of Ludington forward unpaid amounts. Summer taxes are generally due in September and winter taxes in February, but exact deadlines depend on each township. Check with your local township treasurer for the due dates that apply to your parcel. Treasurer Steven J. Wojciechowski can be reached at 231-843-4558 for delinquent tax questions and payment options.

Once taxes become delinquent at the county level, interest and fees begin to accumulate. The Treasurer handles payment plans and forfeiture proceedings for properties with unpaid delinquencies. In Michigan, delinquent taxes lead to forfeiture after one year and potential foreclosure after three years. Contacting the Treasurer early in the process gives you the best options for resolving the balance and protecting your property.

Note: Summer and winter tax bills are mailed by the local township or city, not by the county. For a copy of your current bill, contact your local treasurer first.

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Cities in Mason County

Mason County includes the city of Ludington as the county seat, along with Scottville and several townships and villages. None of these communities meet the population threshold for individual city pages on this site. Property tax records for all Mason County communities are available through the Equalization Department and the BS&A online portal.

Nearby Counties

These counties border Mason County. Each has its own equalization office and property tax records system. Confirm which county a parcel falls in before searching, especially for properties along county lines in this area.