Emergency-related state tax relief available for taxpayers located in certain areas of Michigan impacted by severe weather.
State Assessed Property
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 communication, railroad and railcar loaning companies.
- PIN Request for System Access: Form 4435, Electronic Signature Declaration for Annual Property Reports
- PIN Letter Regarding System Access
- Notice: Taxpayers who have NO assets and/or NO miles to report in Michigan
- STC Policy Re: Applications for Tax Credits for State Assessed Utility Roll
Please contact StateAssessed@michigan.gov with any questions.
Please see notice of IMPORTANT DATES below.
File Annual Property Report Online or View Related Documents
View: Annual Property Report, Credit Applications, Summary Worksheet and Tentative Notices
Access for a company to make an ACH Payment will be available beginning July 1, 2025, following the State Tax Commission approval of the Final 2025 State Assessed Utility Roll and mailing of the tax bills.
IMPORTANT DATES:
December 2, 2024 - 2025 Form 4435, Electronic Signature Declaration for Annual Property Reports, PIN Requests mailed to companies for completion.
February 1, 2025 - Online reporting system opens. Copies of submitted 4435 forms with assigned PINs mailed to companies. A copy of the PIN will be emailed to a company representative if requested on the 4435 form submitted.
March 17, 2025 – Submission due date for the 2025 Annual Property Report for companies with annual gross receipts equal to or less than $1,000,000 (If the due date falls on a Saturday, Sunday, or holiday, the due date shall be the next regular business day)
March 31, 2025 - Submission due date for the 2025 Annual Property Report for companies with annual gross receipts greater than $1,000,000. Since March 31 falls on a Sunday, the filing due date will be extended to April 1.
April 30, 2025 - System locked for roll preparation
May 12, 2025 - State Tax Commission meeting - Agenda item: Approval of 2025 Tentative State Assessed Utility Roll. Tentative valuation notices will be mailed following approval. A copy of the valuation notice is available through company login to the system.
May 13, 2025 - System reopens and is accessible with login
May 30, 2025 - 12:00pm EST Deadline to appeal tentative assessment. See the company assessment notice for instructions regarding appeal.
June 10, 2025 - State Tax Commission meeting - Agenda item: Approval of 2025 Final State Assessed Utility Roll. Final valuation notices will be mailed with the tax bill.
June 20, 2025 - 2025 Tax bills mailed. If you would like a copy emailed to the company representative submit a request to StateAssessed@michigan.gov.
August 1, 2025 - 2025 Tax bill payment due date
October 15, 2025 - Tax bills mailed for optional November billing
December 1, 2025 - Tax bill payment due date for optional November billing
Related Material
2025 Railroad Capitalization Rates
FAQs for Credits Available to State Assessed Companies
FAQs for State Assessed Annual Property Reporting
STC Memo March 5, 2003 - Internet Providers
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.