Property tax records at the county level usually date back to the first land records. Either the county treasurer or the register of deeds will be the custodian of these records.
Numerous early tax assessment and general tax rolls are available at the Michigan State Archives. Organized by county, the records include the name of the owner or occupant of the property, legal description and number of acres, value of land and personal estate, and amount of tax levied. There are tax rolls for some counties for the late 1830s, but most are for the last half of the nineteenth century.
National Archives/Great Lakes Region in Chicago holds numerous federal personal property and corporate tax assessment lists for the state of Michigan