The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.
Property Class Codes
| Code | Description | Class Type | Category |
|---|---|---|---|
| 001 | Retired Split / Combine | Reference Real | Real |
| 002 | New Split / Combine | Reference Real | Real |
| 003 | Reference Personal | Reference Personal | Personal |
| 004 | Reference Special Acts Real | Reference Special Real | Special Real |
| 005 | Reference Special Acts Personal | Reference Special Personal | Special Personal |
| 006 | Permanent Reference DDA/TIFA Real* | Reference Permanent | Real |
| 007 | Permanent Reference DDA/TIFA Personal* | Reference Permanent | Personal |
| 101 | Agricultural - Improved | Agricultural | Real |
| 102 | Agricultural - Vacant | Agricultural | Real |
| 103 | Agricultural- Common Element/Assessed with Others | Agricultural | Real |
| 110 | Agricultural - BLL or Taxable Lease | Agricultural | Real |
| 111 | Agricultural - Leasehold Improvements | AG Personal | Personal |
| 151 | Agricultural - Personal Property | AG Personal | Personal |
| 201 | Commercial - Improved | Commercial | Real |
| 202 | Commercial - Vacant | Commercial | Real |
| 203 | Commercial – Common Element/Assessed with Others | Commercial | Real |
| 207 | Commercial Condominiums | Commercial | Real |
| 210 | Commercial BLL or Taxable Lease | Commercial | Real |
| 211 | Commercial - Leasehold Improvements | Commercial Personal | Personal |
| 251 | Commercial Personal | Commercial Personal | Personal |
| 301 | Industrial - Improved | Industrial | Real |
| 302 | Industrial - Vacant | Industrial | Real |
| 303 | Industrial – Common Element/Assessed with Others | Industrial | Real |
| 307 | Industrial Condominiums | Industrial | Real |
| 310 | Industrial BLL or Taxable Lease | Industrial | Real |
| 311 | Industrial - Leasehold Improvements | Industrial Personal | Personal |
| 351 | Industrial - Personal Property | Industrial Personal | Personal |
| 352 | Industrial - Personal Property Solar / Wind | Industrial Personal | Personal |
| 401 | 1 Residential - Improved | Residential | Real |
| 402 | Residential - Vacant | Residential | Real |
| 403 | Residential – Common Element/Assessed with Others | Residential | Real |
| 407 | Residential Condominiums | Residential | Real |
| 410 | Residential BLL or Taxable Lease | Residential | Real |
| 411 | Residential Leasehold Improvements | Residential Personal | Personal |
| 451 | Residential Personal |
Residential Personal | Personal |
| 501 | Timber Cutover - Improved | Timber Cutover | Real |
| 502 | Timber Cutover - Vacant | Timber Cutover | Real |
| 503 | Timber Cutover – Common Element/Assessed w/Others | Timber Cutover | Real |
| 551 | Utility Personal Property | Utility Personal | Personal |
| 601 | Developmental - Improved | Developmental | Real |
| 602 | Developmental - Vacant | Developmental | Real |
| 603 | Developmental - Common Element/Assessed w/Others | Developmental | Real |
| 610 | Developmental BLL or Taxable Lease |
Developmental | Real |