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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.

Please contact StateAssessed@michigan.gov with any questions.

October 19, 2022 – Tax bills mailed for optional November billing

December 1, 2022 – Tax payment due date for optional November billing

December 1, 2022 – 2023 Form 4435, Electronic Signature Declaration for Annual Property Reports, PIN Requests mailed to companies for completion

February 1, 2023- 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 15, 2023 – Submission due date for the 2023 Annual Property Report for companies with annual gross receipts equal to or less than $1,000,000

March 31, 2023 - Submission due date for the 2023 Annual Property Report for companies with annual gross receipts greater than $1,000,000

 

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, 2022, following the State Tax Commission approval of the Final State Assessed Utility Roll and mailing of the tax bills.

Related Material

2022 State Average Tax Rate

2022 Railroad Capitalization Rates

Public Act 282 of 1905

FAQs for Credits Available to State Assessed Companies

FAQs for State Assessed Annual Property Reporting

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.