State Tax Commission Annual and Archived Memorandums

Memorandums Issued in 2023

2023-01 - DRAFT DNR PILT Roll
2023-02 - System Economic Factors for Electric Distribution Cooperatives for 2024
2023-03 - Nuclear Plant Composite Factors for 2024
2023-04 - Multipliers for Valuation of Free-Standing Communication Towers
2023-05 - Pipeline Economic Factors for 2024

Memorandums Issued in 2022

2022-01 - DRAFT DNR PILT Roll
2022-02 - Updated Guidance Regarding Valuation and Assessment of Photovoltaic (Solar) Electric Generation Systems
2022-03 - System Economic Factors for Electric Cooperatives for 2023
2022-04 - Court of Appeals Decision Regarding Disabled Veterans Exemption Eligibility of Unremarried Surviving Spouse
2022-05 - Multipliers for Valuation of Free-Standing Communication Towers
2022-06 - Nuclear Plant Composite Factors for 2023

Memorandums Issued in 2021

2021-01 - DRAFT DNR PILT Roll
2021-02 - 2021 March Board of Review
2021-03 - System Economic Factors for Electric Cooperatives for 2022
2021-04 - Nuclear Plant Composite Factors for 2022
2021-05 - Multipliers for Valuation of Free-Standing Communication Towers
2021-06 - Guidance Regarding Valuation & Assessment of Photovoltaic (Solar) Electric Generation Systems
2021-07 - Pipeline Economic Factor for 2022

Memorandums Issued in 2020

2020-01 - Guidance for 2020 July Board of Review Following Executive Order 2020-87
2020-02 - Nuclear Plant Composite Factors for 2021
2020-03 - System Economic Factors for 2021
2020-04 - Public Act 660 of 2018 Board of Review and Support Staff Required Training
2020-05 - Multipliers for Valuation of Free-Standing Communication Towers
2020-06 - Interim Guidance Regarding Valuation & Assessment of Large Scale-Photovoltaic (Solar) Electric Generation System
2020-07 - Pipeline Economic Factors for 2021

Memorandums Issued in 2019

2019-01 - Public Act 672 of 2018 Changes to the Qualified Forest Program
2019-02 - Nuclear Plant Composite Factors for 2020
2019-03 - System Economic Factors for 2020
2019-04 - Online Certification Renewal System - CERTS
2019-05 - Pipeline Economic Factors for 2020
2019-06 - Valuation of Freestanding Communication Towers
2019-07 - Public Act 116 and 117 of 2019 Alternative Energy Systems on Residential Real Property
2019-08 - Public Act 118 and 119 of 2019 Exemption for Alternative Energy System under MCL 211.9i

Memorandums Issued in 2018

Memorandums Issued in 2017

2017-01 - 2014 Assessors Manual
2017-02 - State Tax Commission Electronic Communications - GovDelivery
2017-03 - Change in Submission Requirements for Principal Residence Exemption Forms
2017-04 - System Economic Factors for the 2018 Year
2017-05 - (BPRI) for Continuous Improvement Regarding the State Equalization Project
2017-06 - Pipeline Economic Factor for 2018

State Tax Commission Annual and Archived Memorandums