The Michigan General Property Tax Law allows certain homeowners to claim a deferment of their Summer taxes on their principal residence. This means that the Summer taxes may be paid by February 14th of the following year without incurring penalties and interest for the period of deferment. Deferred Summer taxes that are not paid by February 14th are subject to penalties and interest from February 15th to the last day of February. The deferment on the principal residence may be claimed by any taxpayer who is totally and permanently disabled, a blind person, paraplegic, quadriplegic, eligible serviceperson, eligible veteran, or eligible widow or widower, as these persons are defined in Chapter 9 of the Income Tax Act of 1967, Act. NO. 281 of the Public Act of 1967, or who is 62 years of age or older, including the unmarried surviving spouse of a person who was 62 years of age or older at the time of death, and who for the prior taxable year had a total household income of $40,000 or less, and Agricultural Real Property.

​471, Application for Deferment of Summer Taxes (michigan.gov)​