How are prorated property taxes handled at closing for Grand Rapids sellers?

Michigan property taxes are prorated at closing using the "Michigan method" — the seller pays for the days they actually owned the home, regardless of which party physically receives the bill. Grand Rapids has two billing cycles: summer taxes (issued July 1, due September 14) and winter taxes (issued December 1, due February 14). Because Michigan bills these cycles partly in advance and partly in arrears, the proration math is the single most-misunderstood line on the closing disclosure. On a $300K Kent County home with PRE filed, total annual taxes run roughly $2,850, so a mid-year close shifts about $1,425 between buyer and seller. Holden Richardson, Realtor®, 616 Realty LLC, MI License #6501392389, walks every Grand Rapids seller through the proration line item before signing, because a $1,000–$2,000 swing depending on close date catches first-time and out-of-state sellers off guard. Across 150 closings and a 28-day median offer-to-close, the HoldenGR team has seen every variation of summer/winter overlap and credits both directions.