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

Learn About Disaster Relief

Scammers are contacting taxpayers while pretending to be from the Michigan Department of Treasury, using out‑of‑state phone numbers. They may request payments or attempt to trick you into providing your bank account information. Always verify the source before sharing any personal or financial details.

TREASURY

Taxes

Unclaimed Property

Local Government

Go to Local Government

Community Services Division

Local Audit and Finance Division

Go to Local Audit and Finance Division

Local Retirement Reporting

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

Popular on michigan.gov

How Do I...

Where is my Refund?

2026 State Tax Commission Bulletins, Correspondence, and Memorandums

2026 State Tax Commission Bulletins, Correspondence, and Memorandums

Number	Title
2026-01	4th Quarter Certified Interest Rates
2026-02	Millage Requests and Rollbacks
2026-03	Recalculating Taxable Values for Assessment Years Which Follow the Years Changed by an Order of the STC or the MTT
2026-04	1st Quarter Certified Interest Rates
2026-05	Interest Rates on Michigan Tax Tribunal Judgments
2026-06	2026 County Multipliers for 2025 Assessor's Manual Cost Schedules
2026-07	Random Week for Qualified Business
2026-08	2nd Quarter Certified Interest Rates
2026-09	Assessor Certification Level Requirements for 2028
2026-10	Assessor Certification Requirements to Recertify for 2028

2026 Memorandums

Number	Date	Subject
Memorandum 1	February 24, 2026	DRAFT DNR PILT Roll
Memorandum 2	April 7, 2026	Regarding Form 5107 - STC Affidavit for Disabled Veterans Exemption: Updates & Proration Examples
Memorandum 3	August 18, 2026	Multipliers for Valuation of Free-Standing Communication Towers for 2027