State Education Tax

State Education Tax Act, Summer Property Taxes

State Education Tax Act (SET) requires that the property be assessed at 6 mills as part of summer property taxes. Summer property taxes are usually due by September 14. Generally, your treasurer (township, city, or county) will be collecting your summer property taxes.

State Treasurer's Certification Letter of the 2025 SET Levy
State of Michigan CEPAS for SET RETT MHT Payments via EFT
2720, Return for Michigan State Education Tax, Mobile Home Tax and Agriculture Property Recapture Tax
Form 4341, County SET Settlement Summary Report
Procedures for Refund of Excess Payments of the SET to the County or State and Annual Reporting
Department of Treasury Letter on Retaining the $2.50 Per Billable Parcel Fee
Heidelberg Building, LLC v. Michigan Department of Treasury, Court of Appeals, SET Late Interest Rate Application
Local Governments contact information

Contact Your Local Treasurer for more information about paying your summer property taxes.

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State Education Tax Act, Summer Property Taxes