School Review and Fiscal Accountability
financing programs to meet the needs of local units of government including: Cities, Villages, Townships, Counties, and various special purpose units.
School Bond Qualification & Loan
the bond process, finance teams, lost bonds and links to other resources.
Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.
A Revenue Administrative Bulletin (RAB) is a directive issued by the Bureau of Tax Policy. Its purpose is to promote uniform application of tax laws throughout the State by the Bureau of Tax Policy personnel and provide information and guidance to taxpayers. A Revenue Administrative Bulletin states the official position of the Department, has the status as precedent in the disposition of cases unless and until revoked or modified, and may be relied on by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those set forth in the Bulletin. A taxpayer must consider the effects of subsequent legislation, regulations, court decisions and Bulletins when relying on a Revenue Administrative Bulletin.
Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.
The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, Court cases, Revenue Administrative Bureau Bulletins, Property Tax Commission Bulletins and Letter Rulings.
Technical Advice Letter
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The State Building Authority (SBA) was organized under P.A. 183 of 1964, as amended. The purpose of the Authority is to acquire, construct, furnish, equip, renovate, buildings and equipment for the use of the State, including public universities and community colleges. It is governed by a 5-member Board of Trustees appointed by the governor, with advice and consent of the Senate.
The Authority is authorized to issue and sell bonds and notes for acquisition and construction of facilities and State equipment in an aggregate principal amount outstanding not to exceed $2.7 billion. Not included in this limitation are bonds allocated for debt service reserves, bond issue expenses, bond discounts, bond insurance premiums and certain refunding bonds.
All bonds and commercial paper notes are limited obligations of the Authority and are not general obligations of the State or Authority. The debt service on the bonds are payable from lease revenue paid by the State pursuant to the provisions of the leases.
| Name | Number | |
|---|---|---|
| Andrew Boettcher, Executive Director | 517-335-0202 | boettchera@michigan.gov |
| TeAnn Smith, Deputy Executive Director | 517-241-1636 | smitht3@michigan.gov |
| Joe Avery, Financial Specialist |
517-335-1321 | averyj8@michigan.gov |
| Ryan Tabb, Financial Analyst | 517-335-7292 | tabbr@michigan.gov |
Austin Building, 1st Floor
430 W. Allegan
Lansing, MI 48922