Emergency-related state tax relief available for taxpayers located in multiple counties of Michigan impacted by severe weather.

Learn About Disaster Relief

TREASURY

Taxes

Unclaimed Property

Go to Unclaimed Property

Local Government

Go to Local Government

Community Services Division

Go to Community Services Division

Local Audit and Finance Division

Go to Local Audit and Finance Division

Local Retirement Reporting

Property Tax Division

Go to Property Tax Division

School Review and Fiscal Accountability Division

Go to School Review and Fiscal Accountability Division

School Review and Fiscal Accountability

Revenue Sharing

Go to Revenue Sharing

information on the Michigan State Revenue Sharing Program.

Local Fiscal Health

Go to Local Fiscal Health

Detroit Financial Review Commission

State and Authority Finance

Go to State and Authority Finance

Finance Programs

Go to Finance Programs

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

Go to School Bond Qualification & Loan

School Bond Qualification & Loan

State Building Authority

Go to State Building Authority

State Building Authority

Michigan Finance Authority

Go to Michigan Finance Authority

Michigan Finance Authority

Additional Information

Go to Additional Information

the bond process, finance teams, lost bonds and links to other resources.

Reports & Legal

Go to Reports & Legal

Reports

Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.

Revenue Administrative Bulletins

Go to Revenue Administrative Bulletins

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

Go to Internal Policy Directives

Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.

Legal

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.

Letter Rulings

Go to Letter Rulings

Letter Rulings

2025 Letter Rulings

Income Tax Guidance on Global Intangible Low-Taxed Income GILTI For Corporations, Individuals, Trusts, and Estates

Go to Income Tax Guidance on Global Intangible Low-Taxed Income GILTI For Corporations, Individuals, Trusts, and Estates

Taxpayer Notices

Go to Taxpayer Notices

Technical Advice Letter

Go to Technical Advice Letter

Technical Advice Letter

The Implementation of the Michigan Flow-Through Entity Tax

Go to The Implementation of the Michigan Flow-Through Entity Tax

Contact

Americans with Disabilities Act Title II Contact

Go to Americans with Disabilities Act Title II Contact

Treasury Directory

Go to Treasury Directory

Languages

Go to Languages

Language Access Request Form

Go to Language Access Request Form

አማርኛ / Amharic

Go to አማርኛ / Amharic

العربية / Arabic

Go to العربية / Arabic

বাংলা / Bengali

Go to বাংলা / Bengali

普通话 / Chinese Mandarin

Go to 普通话 / Chinese Mandarin

Français / French

Go to Français / French

한국어 / Korean

Go to 한국어 / Korean

русский / Russian

Go to русский / Russian

Soomaali / Somali

Go to Soomaali / Somali

Español / Spanish

Go to Español / Spanish

Kiswahili / Swahili

Go to Kiswahili / Swahili

Tiếng Việt / Vietnamese

Go to Tiếng Việt / Vietnamese

Press Releases

Go to Press Releases

Popular on michigan.gov

How Do I...

Where is my Refund?

Annual Reports

Annual Reports

The State Building Authority (SBA) supports the development and improvement of facilities for the State of Michigan, including public universities and community colleges. Annual reports summarize the Authority's work, financial activity, and significant projects completed during each year. Reports are organized by year below.

State Board Authority Annual Reports

Fiscal Year	Reports
2026	FY 2026 IRMA Letter
2025	State Building Report Audit 2025 2025 JCOS Annual Report FY 2025 IRMA Letter 2025 Project Cost Summary Report
2024	State Building Authority Audit 2024 2024 JCOS Annual Report FY 2024 IRMA Letter 2024 Project Cost Summary Report
2023	State Building Authority Audit 2023 2023 JCOS Annual Report 2023 Project Cost Summary Report
2022	2022 JCOS Annual Report 2022 Project Cost Summary Report State Building Authority Audit 2022
2021	FY 2021 Project Cost Summary Report State Building Authority Audit 2021 2021 JCOS Annual Report
2020	FY 2020 Project Cost Summary Report State Building Authority Audit 2020 2020 JCOS Annual Report
2019	FY 2019 Project Cost Summary Report State Building Authority Audit (2019) JCOS 2019 Annual Report Bond Issue Report to Joint Capital Outlay Subcommittee (2019)