A Revenue Administrative Bulletin (RAB) is a directive issued by the Bureau of Tax Policy. Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of Tax Policy personnel and provide information and guidance to taxpayers.
The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, Court cases, Revenue Administrative Bureau Bulletins, Property Tax Commission Bulletins and Letter Rulings.
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"General Retention Schedules" cover records that are common to a particular type of local government agency, such as a county clerk or a school district. However, general schedules may not address every single record that a particular agency may have in its possession. For more information visit the Record Retention Schedules for Local Governments for retention and disposal guidelines.
Beginning with the summer 2007 property tax collection, the State of Michigan will not be collecting summer taxes for any local unit. Taxpayers in Clayton Charter Township (Genesee County) or in Sanilac County (Lamotte Township, Moore Township, Washington Township, and the City of Sandusky), your local treasurer will be collecting your summer property taxes. State Treasurer's Certification Letter of the SET Levy has more information regarding local unit tax collection.
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.