Numbered Letter 2002-06 (Revised)

Effective Date: June 14, 2002 (Revised Date December 19, 2024)

Trailer Coach Park Specific Tax-Distribution to State Treasurer

The Receipts Processing Division of the Michigan Department of Treasury are routinely receiving checks for trailer coach park specific tax collections directly from township treasurers, rather than through the county treasurer as required by the statute.  The proper distribution of trailer coach park specific tax collections is as follows.

After July 1, 1994, the amounts that were previously paid to the local school districts, should now be paid to the state treasurer.  We request that the local unit treasurers pay $2 (previously due to the school districts) to the county treasurer, along with the .50 cents due to the county.  The county treasurer should report and remit the $2 each month, for each trailer, with the ad valorem SET collections from the local units.  Please use the following procedures.

The municipal treasurer will collect the $3.00 per trailer coach and shall issue a receipt:

1. in triplicate for all money collected under this act;
   1. the original receipt to be given to the licensee;
   2. the duplicate is retained by the municipal treasurer for municipal records with .50 cents per trailer coach deposited into the local unit’s general fund; and
   3. the triplicate, together with $2.50 per trailer coach shall be transmitted to the county treasurer.

The county treasurer shall issue a receipt to the municipal treasurer and:

1. credit .50 cents per trailer coach to the county General fund; and
2. transmit $2.00 for each trailer coach (parked in the municipality) to the state treasury, with the ad valorem SET collections from the local units for credit to the State School Aid Fund.

If you need further assistance please call (517) 335-7469 or write our office:  Michigan Department of Treasury, LAFD, P.O. Box 30728, Lansing, Michigan 48909-8228 or email our office at TreasLocalGov@michigan.gov.