Tax history — 102 E MAIN ST
Hudson · HUDSON AREA SCHOOLS schools · Commercial · Parcel XH0300001000
Uncapping difference (2025)
$13,004(23.9%)
Current tax
$1,931/yr
Est. tax after uncapping
$2,536/yr
SEV
$54,500
Taxable Value
$41,496
Living in this home as your primary residence qualifies for Michigan's Principal Residence Exemption (PRE), which shaves about 18 mills off your tax bill — roughly $18 less per $1,000 of taxable value each year. Rentals, second homes, and commercial property pay the full rate. Here that's 28.52 mills with PRE vs 46.52 mills without — and partial-PRE properties (e.g., an owner-occupied duplex with a rental unit) prorate between the two.
Historical context
SEV peaked at $63,700 in 2008. Current SEV is $54,500 — 85.6% of peak, still below peak after 17 years.
Years under cap
18
Class
Commercial · 201
PRE %
0%
2025 millage
28.52 / 46.52 mills
18-year history: SEV vs Taxable Value
Shaded orange area = the uncapping difference (SEV − Taxable Value). Data through tax year 2025.
Year-by-year
| Year | SEV | Taxable | Uncapping diff | Diff % | PRE % | Total mills | Current tax | Est. tax |
|---|---|---|---|---|---|---|---|---|
| 2025 | $54,500 | $41,496 | $13,004 | 23.9% | 0% | 46.52 | $1,931 | $2,536 |
| 2024 | $51,800 | $40,249 | $11,551 | 22.3% | 0% | 46.58 | $1,875 | $2,413 |
| 2023 | $50,200 | $38,333 | $11,867 | 23.6% | 0% | 46.86 | $1,796 | $2,352 |
| 2022 | $39,100 | $36,508 | $2,592 | 6.6% | 0% | 46.86 | $1,711 | $1,832 |
| 2021 | $36,700 | $35,342 | $1,358 | 3.7% | 0% | 47.08 | $1,664 | $1,728 |
| 2020 | $37,900 | $34,855 | $3,045 | 8.0% | 0% | 47.15 | $1,644 | $1,787 |
| 2019 | $40,100 | $34,206 | $5,894 | 14.7% | 0% | 47.14 | $1,612 | $1,890 |
| 2018 | $41,200 | $33,405 | $7,795 | 18.9% | 0% | 47.51 | $1,587 | $1,957 |
| 2017 | $51,800 | $32,718 | $19,082 | 36.8% | 0% | — | — | — |
| 2016 | $47,300 | $32,427 | $14,873 | 31.4% | 0% | — | — | — |
| 2015 | $47,300 | $32,331 | $14,969 | 31.6% | 0% | — | — | — |
| 2014 | $49,500 | $31,822 | $17,678 | 35.7% | 0% | — | — | — |
| 2013 | $51,100 | $31,321 | $19,779 | 38.7% | 0% | — | — | — |
| 2012 | $53,700 | $30,587 | $23,113 | 43.0% | 0% | — | — | — |
| 2011 | $56,800 | $29,783 | $27,017 | 47.6% | 0% | — | — | — |
| 2010 | $61,200 | $29,286 | $31,914 | 52.1% | 0% | — | — | — |
| 2009 | $63,700 | $29,375 | $34,325 | 53.9% | 0% | — | — | — |
| 2008 | $63,700 | $28,137 | $35,563 | 55.8% | 0% | — | — | — |
Current tax = Taxable Value × millage ÷ 1000 — what the owner pays today under Proposal A's cap. Est. tax = SEV × millage ÷ 1000 — what a buyer would pay the year after closing, once Taxable Value uncaps to SEV per MCL 211.27a. The Total mills column shows the actual effective rate that tax year (PRE-weighted by the row's homestead %), sourced per year from the Michigan Treasury L-4029 Total Property Tax Rates archive. Latest year (2025) for Hudson TOWNSHIP / HUDSON AREA SCHOOLS is 28.5233 / 46.5233 mills (PRE / non-PRE). Years after 2025 use the 2025 rate as the closest published reference (next L-4029 not yet published). Pre-2025 years where the L-4029 row couldn't be cross-referenced to a modern school district code render “—” rather than guess.
Data + methodology
Source: Lenawee County Public Records.
SEV (State Equalized Value) — set at 50% of true cash value by the local assessor (Michigan Constitution, Article IX § 3).
Taxable Value (TV) — the value annual property taxes are calculated against. TV rises annually by the lesser of CPI or 5% under Proposal A (1994). On ownership transfer, TV resets up to SEV the following year ("uncapping") per MCL 211.27a.
Annual tax = TV × millage ÷ 1000, per MCL 211.34d.
Uncapping difference = SEV − TV. The amount TV would jump to if the property transferred today, before any millage changes or exemption adjustments.
Tax-cost calculations use 2025 millage rates from the Michigan Department of Treasury Property Tax Estimator. Tax calculation availability is limited to parcels with school districts listed in public records. The state publishes millage rates annually on its own cadence (the L-4029 Total Rates Report) and your title company or local assessor may have more recent certified figures.
BETA NOTICE — This page is part of the Lenawee beta. Numbers are published assessor data and unedited. Commentary is actively being refined; feedback welcome.