Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
State Education Tax
State Education Tax
State Education Tax Act, 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.
- State Treasurer's Certification Letter of the 2025 SET Levy
- State of Michigan CEPAS for SET RETT MHT Payments via EFT
- 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.