State Tax Commission Memos and Letters

To search for a specific document press CTRL + F, enter the keyword or bulletin number you are searching for, and click "Find Next."

Michigan Courts

• September 27, 2006 – Mutual Mistake of Fact – Michigan Supreme Court Decision in Ford v Woodhaven, Docket No. 127422, Ford v City of Sterling Heights, Docket No. 127423, and Ford v Township of Bruce, Docket No. 127424
• February 5, 2008 – Memo regarding Court of Appeals Moshier v Whitewater Decision
• February 5, 2008 – Court of Appeals Decision in Moshier v Whitewater Township
• February 21, 2008 – Michigan Supreme Court Decision in Toll Northville
• April 18, 2008 – Directions to Assessor's Regarding Major Appeals

Assessments

• March 5, 2003 – Internet Providers
• February 20, 2004 – Proper Reporting of Costs by Electric Cooperatives on 2004 Personal Property Statements and the Assessment of Rural Electric Cooperatives
• February 24, 2004 – Pay-to-Hunt Operations
• May 24, 2004 – Classification of Pay-to-Hunt Operations
• January 25. 2005 – Payment in Lieu of Taxes on Certain State Lands
• February 23, 2005 – Social Security Numbers
• March 2, 2005 – Recommended Economic Allowance for a Certain Section of Enbridge Pipeline's Line 6B
• March 22, 2005 – Updated Base Costs for Volumes I and II of the Michigan Assessor's Manual
• October 25, 2005 – Following Sales
• March 22, 2006 – Conservation Easements
• September 27, 2006 – STC Policy on MCL 211.154 Petitions . Policy Statement of the State Tax Commission . 628 Form Instructions
• December 13, 2006 – System Economic Factors for Rural Electric Distribution Cooperatives
• December 21, 2006 – Assessor's Manual Reproductions
• October 3, 2007 – Sales Tax Uplift (Imputed Sales Tax)
• May 13, 2009 – Assessment of Indian Game Facilities
• October 26, 2010 – ANR Pipeline & Mid Michigan Gas Storage Table J Economic Factor
• April 8, 2014 - P.A. 18 of 2014
• April 27, 2015 - Photo Processing Equipment
• February 14, 2017 - 2014 Assessors Manual
• December 15, 2020 - Value & Assessment of Large-Scale Photovoltaic (Solar) Electric Generation Systems

Equalization

• July 17, 2003 – Requirement in 2004 to Separately State the State Equalized Value and the Taxable Value of Leasehold Improvements (LHI) on the Assessment Notice and the Assessment Roll
• March 29, 2004 – Equalization of the Personal Property Classification in Counties Where an Equalization Factor Greater Than 1.0000 is Applied by the County to Local Units Which Use the "New" Personal Property Multipliers Contained in STC Multipliers Tables H and I
• September 2, 2004 – Notification to Personal Property Audit Grant Units
• October 26, 2004 – Change in the Collection Date of Certain County Taxes
• January 8, 2008 – Copy of Databases to County Equalization
• June 4, 2009 – Revised Equalization Study Time Periods

Real and Personal Property

• March 5, 2004 – Possible Irregularities in the Personal Property Statements Filed by Some Multi-Jurisdiction Taxpayers
• December 20, 2004 – Proper Reporting of Costs by Electric Cooperatives on 2005 Personal Property Statements and the Assessment of Rural Electric Cooperatives
• March 7, 2005 – Personal Property Multiplier Tables for Valuing Electric and Pipeline Transmission and Distribution Assets
• May 23, 2005 – Personal Property Examiner Test
• February 5, 2008 – Classification of Nuclear Fuel (February 5, 2008)
• May 13, 2008 – Classification of Wind Energy Systems
• December 11, 2008 – State Tax Commission Classification Appeals
• December 15, 2008 – Classification of Nuclear Fuel (December 15, 2008)
• April 15, 2009 – Wind Energy
• February 9, 2010 – Annual Inspection of Property
• February 18, 2010 – Class Appeal Inaccuracies
• June 11, 2013 - Classification of Solar Panels
• October 13, 2014 - Hydroponics Facilities
• December 16, 2015 - Memorandum Regarding Calculating Taxable Value for Personal Property

Board of Review

• June 22, 2002 – Authority of July and December Boards of Review Regarding Omitted Property
• November 25, 2003 – PA 294 of 2003 – Changes to Law Governing Meeting Dates of the March Board of Review
• June 9, 2020 - Guidance for 2020 July BOR following Executive Order 2020-87
• October 20, 2020 - P.A. 660 of 2018 Board of Review and Support Staff Required Training

Exempt Property / Tax Exemptions / Authorities

• March 22, 2005 – County Drains and Inter-County Drainage District
• June 28, 2005 – Calculating and Applying the "Headlee Rollback" to Millages Levied Against Property Located in a Renaissance Zone
• June 28, 2005 – Distribution Worksheet for the Eligible Tax Reverted Property Specific Tax
• February 28, 2006 – Consideration of Idle Equipment Under PA 198 of 1974
• March 22, 2006 – Policy Statement: Obsolete Property Rehabilitation Act (OPRA), PA 146 of 2000
• February 5, 2007 – PA 326 of 2006 to Assessor's and Equalization Director's
• April 8, 2014 - Qualified Forest
• October 30, 2017 - Change in Submission Requirements for PRE Forms

Miscellaneous

• August 12, 2008 – Future 14 Point Review Scoring Change
• October 2, 2008 – Collection of the Administrative Fee
• June 11, 2009 – BOR/DNR PILT/154 Guidance to Assessors
• June 11, 2013 - Summer Tax Bill & Due Dates
• October 30, 2017 - STC Electronic Communications - GovDelivery