The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
State Education Tax
State Education Tax Act, Summer Property Taxes
- State Treasurer's Certification Letter of the SET Levy
- Beginning with the summer 2007 property tax collection, the State of Michigan will not be collecting summer taxes for any local unit. Taxpayers in Clayton Charter Township (Genesee County) or in Sanilac County (Lamotte Township, Moore Township, Washington Township, and the City of Sandusky), your local treasurer will be collecting your summer property taxes.
State Education Tax Act (SET) requires that the property be assessed at 6 mills as part of summer property taxes. Summer property taxes are usually due by September 14. Generally, your treasurer (township, city, or county) will be collecting your summer property taxes.
- 2720, Return for Michigan State Education Tax, Mobile Home Tax and Agriculture Property Recapture Tax
- Form 4341, County SET Settlement Summary Report
- Procedures for Refund of Excess Payments of the SET to the County or State and Annual Reporting
- Department of Treasury Letter on Retaining the $2.50 Per Billable Parcel Fee
- Heidelberg Building, LLC v. Michigan Department of Treasury, Court of Appeals, SET Late Interest Rate Application
- Local Governments contact information
Contact Your Local Treasurer for more information about paying your summer property taxes.