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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Vice Chair, Trustee since August 28, 2020; term expires August 21, 2028
Michael Barnwell is the President of the Michigan Regional Council of Carpenters and Millwrights (MRCC), the largest skilled trades union in Michigan, representing more than 14,000 carpenters, millwrights, and floor layers. The MRCC partners with hundreds of signatory contractors throughout the state, ensuring that construction projects employ the best trained, highest skilled workers by responsible contractors who build on time and on budget. Michael is a journeyman millwright and 30-year member of the MRCC, trained at the Millwright Institute of Technology in Warren, Michigan. He is the Chair of the Statewide Joint Apprenticeship and Training Committee, as well as the Chair of the Millwright Pension Fund.
