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State Tax Commission Memos and Letters
State Tax Commission Memos and Letters
Michigan Courts
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
October 4, 2022 - Memo regarding Court of Appeals Decision Regarding Disabled Veteran's Exemption Eligibility of Unremarried Surviving Spouse
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
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
October 22, 2024 - Interim Guidance Regarding Valuation and Assessment of Battery Energy Storage Systems
May 27, 2025 - 2025 Assessor's Manual Volume I and II
Equalization
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