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information on the Michigan State Revenue Sharing Program.

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financing programs to meet the needs of local units of government including: Cities, Villages, Townships, Counties, and various special purpose units.

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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.

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

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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.

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2025 State Tax Commission Bulletins, Correspondence, and Memorandums

2025 State Tax Commission Bulletins, Correspondence, and Memorandums

Number	Title
2025-01	4th Quarter Certified Interest Rates
2025-02	Millage Requests and Rollbacks
2025-03	County Multipliers for 2025 Assessors Manual
2025-04	1st Quarter Certified Interest Rates
2025-05	Interest Rates on Michigan Tax Tribunal Judgments
2025-06	Random Week for Qualified Business
2025-07	Assessor Certification
2025-08	Assessor Certification Level Requirements
2025-09	2nd Quarter Certified Interest Rates
2025-10	Property Tax Appeal Procedures for 2026
2025-11	Property Tax and Equalization Calendar for 2026
2025-12	3rd Quarter Certified Interest Rates
2025-13	Interest Rates on Michigan Tax Tribunal Judgments
2025-14	Inflation Rate Multiplier for 2026
2025-15	Procedural Changes for the 2026 Assessment Year
2025-16	2026 Boards of Review
2025-17	MCL 211.7u Poverty Exemption

2025 Memorandums

Number	Date	Subject
Memorandum 1	February 25, 2025	DRAFT DNR PILT Roll
Memorandum 2	May 12, 2025	Combined Sales and Appraisal Studies
Memorandum 3	October 14, 2025	System Economic Factors for the 2026 Year
Memorandum 4	November 18, 2025	Adoption of the 2025 Revised Assessor's Manual, Volume I and II
Memorandum 5	November 18, 2025	Multipliers for Valuation of Free-Standing Communication Towers
Memorandum 6	December 16, 2025	Pipeline Economic Factor for 2026
Memorandum 7	December 16, 2025	Nuclear Plant Composite Factors for 2026
Memorandum 8	December 16, 2025	Interim Guidance Regarding Valuation and Assessment of Battery Energy Storage Systems