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State Tax Commission Annual Memorandums

Memorandums Issued in 2022

  • 2022-01 - DRAFT DNR PILT Roll
  • 2022-02 - Updated Guidance Regarding Valuation and Assessment of Photovoltaic (Solar) Electric Generation Systems

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

  • 2018-01 - Treatment of Solar Panels (2018-01 Rescinded - Replaced by 2019-07)
  • 2018-02 - Changes in Principal Residence Exemption Statute
  • 2018-03 - Nuclear Plant Composite Factors for 2019
  • 2018-04 - System Economic Factors for 2019
  • 2018-05 - Pipeline Economic Factors for 2019

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