- State Treasurer's Certification Letter of the SET Levy.
- 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 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 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
- Michigan Township Information
Contact Your Local Treasurer for more information about paying your summer property taxes.
State Education Tax Background
The State Education Tax Act was one of several components of "Proposal A" that changed the way in which elementary-secondary education is funded in Michigan. The State ordinarily levies the state education tax statewide at a six-mill rate on all real and tangible personal property not otherwise exempt from the property tax.
Until 2003, cities, townships, and some school districts had been collecting the tax at the same time as they collect other school district taxes. Depending upon where the taxable property is located, taxpayers had paid the state education tax entirely as part of their winter levy, entirely as part of their summer levy due in September each year, or one half during the winter and the remaining half during the summer.