FAQ
Assessment
1. What options are available to me if I am unable to pay my assessment in full at this time?

In order to avoid the addition of monthly penalty and interest charges you should pay your assessment in full by the due date. If you are unable to pay your assessment in full, we recommend that you pay as much as you can, as often as you can. If you are sending in a partial payment, please make a copy of the voucher to include with your assessment, when you mail in your payment. This will ensure accurate and timely processing of your payment. Failure to pay assessment amounts in full by the due date may result in the referral of your account to a Collection Agency.

2. Why did I receive this assessment letter?

The reason for the assessment is provided on the notice you received. If you have further questions, contact the City Income Tax Administration at 517-636-5829.

3. What if I receive an assessment letter for a balance due that I don't believe I owe?

If you received an assessment that you believe you do not owe, send the following information to support your claim to:

Michigan Department of Treasury
City Income Tax Administration
PO Box 30741
Lansing, MI 48909

  • A letter explaining why the tax is not due, including a copy of the notice that you received. Include documentation to support your claim.
  • If you need to make adjustments to amounts claimed on your return, filed an amended return using Form 5118, City of Detroit Resident Income Tax Return, or Form 5119, City of Detroit Non-Resident Income Tax Return, or Form 5120, City of Detroit, Part Year Resident Income Tax Return. Ensure that the amended box is marked and that Part 6 is completed identifying the reason for amending.

OR

If you believe you have already paid this assessment/bill:

  • Send a legible copy of the front and back of your canceled check or money order. Mail the above information and a copy of the notice that you received to the address on the assessment.
  • Refer to the back of your assessment for appeals information.

 

4. Why did I received an assessment letter after mailing my payment?

If the payment you submitted has already cleared your bank account, please provide a copy of the front and back of the canceled check or money order to:

Michigan Department of Treasury
City Income Tax Administration
PO Box 30741
Lansing, MI 48909

Be sure to include a copy of the assessment with your correspondence so it can be easily credited to your account.

Note: To avoid any future processing delays, always include the appropriate voucher when mailing your payment. This ensures timely and accurate processing of your payment.

5. I sent in a check payment but it has not cleared my financial institution. Will the penalty and interest be waived if I show proof that I sent my payment on time?

Interest will not be waived once it has been calculated and applied to your assessment. A waiver of penalty may be considered if you include full payment for the taxes and interest due and provide documentation such as:

  • A copy of your check register or a carbon copy of the check and a copy of the financial institution statement supporting that the funds were available at the time the check was sent.
  • A letter of explanation (be sure to include your account number/social security number). Mail the information to the address on the assessment that you received, and include a copy of the assessment with your correspondence.
6. Where do I send my payment and/or correspondence?

Mail payments to:

Michigan Department of Treasury<
City Tax Administration
P.O. Box 30738
Lansing, MI 48909

Check or Money Order must be made out to the "State of Michigan-Detroit". Place your assessment number and account number on the front of the check or money order.

Mail your payment with the coupon from the bottom of your assessment. This will ensure timely and accurate processing of your payment.

Allow 30-45 days for the payment to post to your Account.

Mail correspondence to:

Michigan Department of Treasury
City Tax Administration
P.O. Box 30741
Lansing, MI 48909

7. I received this billing and the taxpayer is deceased. What do I do?

Prior to any review or action on the bill, the proper documentation must be filed with the Michigan Department of Treasury. Proper documentation can include the following:

  • A completed MI-1310 form and copy of death certificate
  • Letters of Authority from the court

If there is a probate estate please provide the following information:

  • Probate case number
  • Date of death
  • Court where case was filed
  • Final date to file claim
  • Name and address of personal representative and
  • If the estate is open or closed

Always include a copy of the bill with your correspondence.