Preliminary information for the Wholesale Marihuana Tax is now available.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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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. Please see notice of IMPORTANT DATES below.
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.
File Annual Property Report Online or View Related Documents
View Annual Property Report, Credit Applications, Summary Worksheet and Tentative Notices
Please contact StateAssessed@michigan.gov with any questions.
| Date | Information |
|
December 1, 2025 |
Tax bill payment due date for optional 2025 November billing |
|
December 2, 2025 |
2026 Form 4435, Electronic Signature Declaration for Annual Property Reports, PIN Requests mailed to companies for completion. |
|
February 1, 2026 |
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 16, 2026 |
Submission due date for the 2026 Annual Property Report for companies with annual gross receipts equal to or less than $1,000,000(If the due date of March 15 falls on a Saturday, Sunday, or holiday, the due date shall be the next regular business day) |
|
March 31, 2026 |
Submission due date for the 2026 Annual Property Report for companies with annual gross receipts greater than $1,000,000. (If the due date of March 31 falls on a Saturday, Sunday, or holiday, the due date shall be the next regular business day) |
|
April 30, 2026 |
System locked for roll preparation |
|
May 11, 2026 |
State Tax Commission meeting - Agenda item: Approval of 2026 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 12, 2026 |
System reopens and is accessible with login |
|
May 29, 2026-12:00pm EST |
Deadline to appeal tentative assessment. See the company assessment notice for instructions regarding appeal. |
|
June 9, 2026 |
State Tax Commission meeting - Agenda item: Approval of 2026 Final State Assessed Utility Roll. Final valuation notices will be mailed with the tax bill. |
|
June 17, 2026 |
2026 Tax bills mailed. If you would like a copy emailed to the company representative submit a request to StateAssessed@michigan.gov. |
|
August 3, 2026 |
2026 Tax bill payment due date (If the due date of August 1 falls on a Saturday, Sunday, or holiday, the due date shall be the next regular business day) |
|
October 14, 2026 |
Tax bills mailed for optional 2026 November billing. |
|
December 1, 2026 |
Tax bill payment due date for optional 2026 November billing(If the due date of December 1 falls on a Saturday, Sunday, or holiday, the due date shall be the next regular business day) |
The following Forms for State Assessed Annual Property Reports and Credit Applications are required to be submitted electronically: