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Payment in Lieu of Taxes

Payments in Lieu of Taxes (PILT) are state of Michigan payments to local units of government in lieu of property taxes for the land owned by the state and administered by the Department of Natural Resources. The payments are made by the Department of Treasury, and only on those public lands administered by the DNR.

If you have questions, or if you need documents in an alternate format, please contact the Department of Treasury at TreasuryPILT@Michigan.gov.

Submission of PILT bills

By locals:

Public Act 31 of 2010 requires your local county to collect your DNR PILT bills by Dec. 1 of every year. Please provide your single statement for all parcels with detailed millage rates attached, including an explanation for "Others". Do not send individual bills to Treasury.

By counties:

Mailing address:
Michigan Department of Treasury PILT Program
PO Box 30722
Lansing, MI 48909

Or electronically to:
TreasuryPILT@michigan.gov

Mailing address for payments to locals:

Local units of government must maintain their mailing addresses on the State of Michigan's SIGMA Vendor Self Service system.
If you require assistance, the support center is available 7 a.m. - 6 p.m. Eastern, Monday-Friday. They can be reached at SIGMA-Vendor@michigan.gov or 1-888-734-9749.

We recommend you use an address that will remain constant after an election of a new treasurer. This vendor system is used by all state departments in payment processing; therefore, maintaining these addresses is important. Inform Treasury PILT program of your federal ID number and mail code for processing your PILT payment.

Frequently asked questions