Hello, I own a building and am currently 3 years behind paying my property taxes. I have been working with the county that my building is in and have been paying through a payment plan. It is now time for me to set up arrangements to pay my 2009 taxes. My building and all of the other properties around it have greatly decreased in value over the past few years and I know that I can most likely lower my current property tax amount. Is it possible to go back and lower the past due property taxes as well? I'm not sure if this matters, but my building is in Michigan.

No, you can file for lower value during the current year ( but only have specific times)