State Assessed Property

www.michigan.gov/stateassessedproperty

Wired Communication, Railroad and Car Line Entities

Wired two-way communication, railroad and car line/railcar entities, as part of the State Assessed Roll, are required to file an Annual Property Report with Michigan Department of Treasury.

A Personal Identification Number (PIN) will need to be requested using from 4435 (linked below) for online filing of State Assessed Annual Property Reports and Credit Applications for communiation, railroad and railcar loaning companies.

Please contact StateAssessed@michigan.gov with any questions.

March 15, 2021 - Submission due date for the 2021 Annual Property Report for companies with annual gross receipts  equal to or less than $1,000,000

March 31, 2021 - Submission due date for the 2021 Annual Property Report for companies with annual gross receipts greater than $1,000,000

April 30, 2021 -  Access to the system will be locked and unavailable until May 11, 2021 during roll preparation

May 10, 2021 - State Tax Commission meeting - Agenda item: Approval of Tentative State Assessed Utility Roll. Tentative valuation notices will be mailed following approval. Tentative Assessment Notice is available for viewing upon company login. If you would like a copy emailed to you submit a request to StateAssessed@michigan.gov.

June 8, 2021 - State Tax Commission meeting - Agenda item: Approval of Final State Assessed Utility Roll. Final valuation notices will be mailed following approval. If you would like a copy emailed to you submit a request to StateAssessed@michigan.gov.

June 28, 2021 - Tax bills mailed. If you would like a copy emailed to you submit a request to StateAssessed@michigan.gov.

 

File Online or View Related Documents

View: Annual Report, Credit Applications, Summary Worksheet and Tentative Notices

 

 

Make a Payment

Access for a company on the State Assessed Utility Roll to make an ACH Payment will be available beginning  July 1, 2021, following the State Tax Commission approval of the Final State Assessed Utility Roll and mailing of the tax bills.


Related Material

2021 State Average Tax Rate

2021 Railroad Capitalization Rates

Public Act 282 of 1905

FAQs for Credits Available to State Assessed Companies PDF icon

FAQs for State Assessed Annual Property Reporting PDF icon

STC Policy Statement Regarding Applications for Tax Credits for State Assessed Utility Roll

The following Forms for State Assessed Annual Property Reports and Credit Applications are required to be submitted electronically.