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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.

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

Make a Payment

Access for a company to make an ACH Payment will be available beginning July 1, 2024, following the State Tax Commission approval of the Final 2024 State Assessed Utility Roll and mailing of the tax bills.

IMPORTANT DATES:

October 15, 2024 - Tax bills mailed for optional November billing

December 2, 2024 - Tax bill payment due date for optional November billing (If the due date falls on a Saturday, Sunday, or holiday, the due date shall be the next regular business day)

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

2024 State Average Tax Rate  (to be updated March 2025)

2024 Railroad Capitalization Rates  (to be updated March 2025)

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.