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State Tax Commission Memos and Letters

State Tax Commission Memos and Letters

Michigan Courts

September 27, 2006 - Mutual Mistake of Fact - Michigan Supreme Court Decision in Ford v Woodhaven, Docket No. 127422, Ford v City of Sterling Heights, Docket No. 127423, and Ford v Township of Bruce, Docket No. 127424

February 5, 2008 - Memo regarding Court of Appeals Moshier v Whitewater Decision

February 5, 2008 - Court of Appeals Decision in Moshier v Whitewater Township

February 21, 2008 - Michigan Supreme Court Decision in Toll Northville

April 18, 2008 - Directions to Assessor's Regarding Major Appeals

Assessments

March 5, 2003 - Internet Providers

February 20, 2004 - Proper Reporting of Costs by Electric Cooperatives on 2004 Personal Property Statements and the Assessment of Rural Electric Cooperatives

February 24, 2004 - Pay-to-Hunt Operations

May 24, 2004 - Classification of Pay-to-Hunt Operations

January 25. 2005 - Payment in Lieu of Taxes on Certain State Lands

February 23, 2005 - Social Security Numbers

March 2, 2005 - Recommended Economic Allowance for a Certain Section of Enbridge Pipeline's Line 6B

March 22, 2005 - Updated Base Costs for Volumes I and II of the Michigan Assessor's Manual

October 25, 2005 - Following Sales

March 22, 2006 - Conservation Easements

September 27, 2006 - STC Policy on MCL 211.154 Petitions . Policy Statement of the State Tax Commission . 628 Form Instructions

December 13, 2006 - System Economic Factors for Rural Electric Distribution Cooperatives

December 21, 2006 - Assessor's Manual Reproductions

October 3, 2007 - Sales Tax Uplift (Imputed Sales Tax)

May 13, 2009 - Assessment of Indian Game Facilities

October 26, 2010 - ANR Pipeline & Mid Michigan Gas Storage Table J Economic Factor

April 8, 2014 - P.A. 18 of 2014

April 27, 2015 - Photo Processing Equipment

February 14, 2017 - 2014 Assessors Manual

December 14, 2021 - Guidance Regarding Valuation and Assessment of Photovoltaic (Solar) Electric Generation Systems

April 5, 2022 - Updated Guidance Regarding Valuation and Assessment of Photovoltaic (Solar) Electric Generation Systems

Equalization

July 17, 2003 - Requirement in 2004 to Separately State the State Equalized Value and the Taxable Value of Leasehold Improvements (LHI) on the Assessment Notice and the Assessment Roll

March 29, 2004 - Equalization of the Personal Property Classification in Counties Where an Equalization Factor Greater Than 1.0000 is Applied by the County to Local Units Which Use the "New" Personal Property Multipliers Contained in STC Multipliers Tables H and I

September 2, 2004 - Notification to Personal Property Audit Grant Units

October 26, 2004 - Change in the Collection Date of Certain County Taxes

January 8, 2008 - Copy of Databases to County Equalization

June 4, 2009 - Revised Equalization Study Time Periods

Real and Personal Property

March 5, 2004 - Possible Irregularities in the Personal Property Statements Filed by Some Multi-Jurisdiction Taxpayers

December 20, 2004 - Proper Reporting of Costs by Electric Cooperatives on 2005 Personal Property Statements and the Assessment of Rural Electric Cooperatives

March 7, 2005 - Personal Property Multiplier Tables for Valuing Electric and Pipeline Transmission and Distribution Assets

May 23, 2005 - Personal Property Examiner Test

February 5, 2008 - Classification of Nuclear Fuel (February 5, 2008)

May 13, 2008 - Classification of Wind Energy Systems

December 11, 2008 - State Tax Commission Classification Appeals

December 15, 2008 - Classification of Nuclear Fuel (December 15, 2008)

April 15, 2009 - Wind Energy

February 9, 2010 - Annual Inspection of Property

February 18, 2010 - Class Appeal Inaccuracies

June 11, 2013 - Classification of Solar Panels

October 13, 2014 - Hydroponics Facilities

December 16, 2015 - Memorandum Regarding Calculating Taxable Value for Personal Property

Board of Review

June 22, 2002 - Authority of July and December Boards of Review Regarding Omitted Property

November 25, 2003 - PA 294 of 2003 - Changes to Law Governing Meeting Dates of the March Board of Review

June 9, 2020 - Guidance for 2020 July BOR following Executive Order 2020-87

October 20, 2020 - P.A. 660 of 2018 Board of Review and Support Staff Required Training

Exempt Property / Tax Exemptions / Authorities

March 22, 2005 - County Drains and Inter-County Drainage District

June 28, 2005 - Calculating and Applying the "Headlee Rollback" to Millages Levied Against Property Located in a Renaissance Zone

June 28, 2005 - Distribution Worksheet for the Eligible Tax Reverted Property Specific Tax

February 28, 2006 - Consideration of Idle Equipment Under PA 198 of 1974

March 22, 2006 - Policy Statement: Obsolete Property Rehabilitation Act (OPRA), PA 146 of 2000

February 5, 2007 - PA 326 of 2006 to Assessor's and Equalization Director's

April 8, 2014 - Qualified Forest

October 30, 2017 - Change in Submission Requirements for PRE Forms

Miscellaneous

August 12, 2008 - Future 14 Point Review Scoring Change

October 2, 2008 - Collection of the Administrative Fee

June 11, 2009 - BOR/DNR PILT/154 Guidance to Assessors

June 11, 2013 - Summer Tax Bill & Due Dates

October 30, 2017 - STC Electronic Communications - GovDelivery