Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
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Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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Note: Court Codes with a format of C## # have exactly one space between the initial code and the location number.
| Circuit Court | City | Zip |
|---|---|---|
| C01 | Hillsdale | 49242 |
| C02 | St. Joseph | 49085 |
| C03 | Detroit | 48226 |
| C04 | Jackson | 49201 |
| C05 | Hastings | 49058 |
| C06 | Pontiac | 48341 |
| C07 | Flint | 48502 |
| C08 1 | Ionia | 48846 |
| C08 2 | Stanton | 48888 |
| C09 | Kalamazoo | 49001 |
| C09 | Kalamazoo | 49007 |
| C09 | Kalamazoo | 49048 |
| C10 | Saginaw | 48602 |
| C11 1 | Munising | 49862 |
| C11 2 | Newberry | 49868 |
| C11 3 | St. Ignace | 49781 |
| C12 1 | L'Anse | 49946 |
| C12 2 | Houghton | 49931 |
| C12 3 | Eagle River | 49950 |
| C13 1 | Bellaire | 49615 |
| C13 2 | Traverse City | 49684 |
| C13 3 | Suttons Bay | 49682 |
| C14 | Muskegon | 49442 |
| C15 | Coldwater | 49036 |
| C16 | Mt. Clemens | 48043 |
| C17 | Grand Rapids | 49503 |
| C18 | Bay City | 48708 |
| C19 1 | Beulah | 49617 |
| C19 2 | Manistee | 49660 |
| C20 | Grand Haven | 49417 |
| C21 | Mt. Pleasant | 48858 |
| C22 | Ann Arbor | 48107 |
| C23 1 | Harrisville | 48740 |
| C23 2 | Standish | 48658 |
| C23 3 | Tawas City | 48764 |
| C23 4 | Mio | 48647 |
| C24 | Sandusky | 48471 |
| C25 | Marquette | 49855 |
| C26 1 | Alpena | 49707 |
| C26 2 | Atlanta | 49709 |
| C27 1 | White Cloud | 49349 |
| C27 2 | Baldwin | 49304 |
| C28 1 | Lake City | 49651 |
| C28 2 | Cadillac | 49601 |
| C29 1 | St. Johns | 48879 |
| C29 2 | Ithaca | 48847 |
| C30 | Lansing | 48901 |
| C30 | Mason | 48854 |
| C31 | Port Huron | 48060 |
| C32 1 | Bessemer | 49911 |
| C32 2 | Ontonogan | 49953 |
| C33 | Charlevoix | 49720 |
| C34 1 | West Branch | 48661 |
| C34 2 | Roscommon | 48653 |
| C35 | Corunna | 48817 |
| C36 | Paw Paw | 49079 |
| C37 | Battle Creek | 49014 |
| C38 | Monroe | 48161 |
| C39 | Adrian | 49221 |
| C41 1 | Iron Mountain | 49801 |
| C41 2 | Crystal Falls | 49920 |
| C41 3 | Menominee | 49858 |
| C42 | Midland | 48640 |
| C43 | Cassopolis | 49031 |
| C44 | Howell | 48843 |
| C45 | Centreville | 49032 |
| C46 1 | Grayling | 49738 |
| C46 2 | Kalkaska | 49646 |
| C46 3 | Gaylord | 49735 |
| C47 | Escanaba | 49829 |
| C48 | Allegan | 49010 |
| C49 1 | Big Rapids | 49307 |
| C49 2 | Reed City | 49677 |
| C50 | Sault Ste Maire | 49783 |
| C51 1 | Hart | 49420 |
| C51 2 | Ludington | 49431 |
| C52 | Bad Axe | 48413 |
| C53 1 | Cheboygan | 49721 |
| C53 2 | Rogers City | 49779 |
| C54 | Caro | 48723 |
| C55 1 | Harrison | 48625 |
| C55 2 | Gladwin | 48624 |
| C56 | Charlotte | 48813 |
| C57 | Petoskey | 49770 |