City Business and Fiduciary Taxes
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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www.michigan.gov/stateassessedproperty
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
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.
2022 Railroad Capitalization Rates
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.