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.

• 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 ...
• Abatement / Exemption
• Accounting/Auditing
• Applications for Deferment of Summer Taxes and Special Assessments
• Assessor
• Board of Review
• Classification Appeals
• Computerized Database System Assessment Roll
• Computerized Tax Roll Re-Certification
• Court Transmittal Forms
• Equalization
• Incorrectly Reported and/or Omitted (MCL 211.154)
• Industrial Facility Tax
• Local Government Officials Forms
• Millage & Millage Rollbacks
• Municipal Finance
• Other
• Personal Property Exemption - EMPP and Small Taxpayer Exemption
• Principal Residence Exemption Forms
• Property Transfer
• Qualified Agricultural Property Exemption Forms
• Qualified Forest Exemption Forms
• Real and Personal Property Statements

  /documents/taxes/632_10-17_Final_603673_7.pdf

• Record Retention Schedules for Local Governments
• State Assessed Property
• State Real Estate Transfer Forms
• Supportive Housing Exemption Documents
• Taxable Value

Due to the number of questions received regarding the taxability of a conveyance of an easement, a request for advice was submitted to the Revenue Division of the Department of the Attorney General. The following is a reprint of the advice received from the Revenue Division. This advice does not constitute an opinion of the Attorney General and may not be relied upon as such.