State Tax Commission Bulletins

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Assessment Administration

• 1990-09 Wheel Chair Ramps
• 1997-19 Illegal Practices of Following Sales & Assessing Over 50%
• 2014-02 Property Inspection
• 2015-20 Computerized Tax Rolls
• 2017-02 Electronic Filing of Real Property Statements, Personal Property Statements and the Combined Document
• 2017-07 Transfer of Qualified Agricultural Property
• 2018-04 Computerized Database System Assessment Roll
• 2018-14 Electronic Filing of Real Property Statements, Personal Property Statements, Small Business Taxpayer Exemption Claim and Combined Document (Form 5278) 
• 2020-06 Alternative Energy Systems
• 2022-20 Mathieu Gast Act
• 2024-03 Overview of Audit Process and Designated Assessor under Public Act 660 of 2018
• 2026-03 Recalculating Taxable Value for Assessment Years Which Follow the Years Changed by an Order of the STC or the MTT

Board of Review

• 1995-15 The July and December Boards of Review and the Affects of Act No. 74 of Public Acts of 1995
• 2022-13 July and December Boards of Review
• 2022-14 Qualified Errors under MCL 211.53b

Classification

• 1995-09 Property Classification 
• 2002-09 Tree Farming
• 2010-22 State Tax Commission Statement Regarding Property Classification

DDA & TIFA

• 1989-12 Tax Increment Financing
• 1990-07 DDA and TIFA Reports 
• 1997-08 DDA, TIFA, LDFA Capture Restrictions
• 1997-09 DDA, TIFA, LDFA Annual Reports

Equalization

• 1982-19 Standards for Equalization Studies
• 1996-13 Equalization of Assessments
• 1997-07 Certification of County Equalization Directors 
• 2006-17 Procedure for Equalization of Property Owned by the State and Controlled by the DNR
• 2011-11 Equalization Process

Exemptions

• 1985-04 Assessment of LP Gas Tanks, Exemption of Fish Harvesting and Wood Harvesting Equipment
• 1990-14 Computer Software 
• 1991-01 Exemption of Liquefied Petroleum Gas Tanks (LPG Tanks) from 1991 taxes
• 1997-03 Implementation of Public Act 476 of 1996 (HB 5359)
• 1997-04 Qualified Agricultural Property (Replaces Bulletin #10 of 1995)
• 2000-18 Expansion of Charitable Exemption Contained in MCL 211.7o
• 2000-19 Exemption for Parks
• 2001-08 Changes to Definition of Agricultural Use 
• 2002-08 Buildings of Leased Land Tenant-Installed Leasehold Improvements
• 2003-01 Leasehold Improvements, Freestanding Signs and Billboards, Poverty Guidelines
• 2003-10 Changes to Certain Exemptions as Required by PA 140 of 2003
• 2004-06 Special Tools Exemption
• 2004-10 Qualified Start-Up Businesses
• 2004-11 Innovations Center
• 2005-04 Cemetery Property Exemptions and Taxable Business Property
• 2007-07 Michigan Business Tax and Personal Property Exemptions
• 2010-12 Charitable Non-Profit Housing PA 109 of 2010
• 2013-22 P.A. 161 Disabled Veterans Exemption
• 2013-24 P.A. 204 Development Property
• 2014-11 Exemption of Partially Completed Construction
• 2016-07 Senior Citizen & Disabled Family Housing Exemption
• 2016-14 Occupied Trailer Coach Exemption
• 2017-08 Transitional Qualified Forest Property Exemption
• 2017-26 MCL 211.7o Charitable Exemption
• 2022-12 Key Points for Assessors in the Administration of the Principal Residence Exemption
• 2022-18 MCL 211.9p Qualified Heavy Equipment Rental Personal Property Exemption
• 2023-23 Local Unit Audit of MCL 211.7u Poverty Exemptions
• 2025-17 MCL 211.7u Poverty Exemption

Headlee & Proposal A

• 1994-06 Tax Bill and Tax Roll
• 1994-14 Changes to Assessment Notice, Assessment Rolls, Tax Rolls and Tax Bills
• 1995-03 Proposal A
• 1999-11 PA 38 of 1999 Which Eliminates the So-Called "Excess of Roll"
• 2002-19 Personal Property Additions and Losses
• 2005-07 Millages Authorized by the Voters After April 30 Not Subject to "Headlee" Millage Rollback

Miscellaneous

• 1982-26 1982 Average Values REA Distribution Systems
• 1983-04 Assessable Status of Interests in Underground Rock Strata Used for Gas Storage
• 1986-04 Mobile Homes and Travel Trailers Assessments; Erosion, Contamination from Toxic Waste
• 1987-07 Nursery Stock Seasonal Protection Units
• 1990-01 Platted Subdivisions
• 2004-12 Land Bank Fast Track Authority
• 2009-01 Statutory Changes Passed Late in the 2008 Session
• 2013-08 DNR PILT
• 2015-02 Hydroponics and Aquaculture Specific Tax
• 2017-20 Transfer of Ownership
• 2017-25 Lands Owned by Indian Tribes
• 2018-02 Omitted or Incorrectly Reported Property

Personal Property

• 1989-15 Personal Property
• 1992-02 Bank-Owned Personal Property
• 1994-16 Qualified Personal Property, L-4142, L-4143
• 1996-11 Valuation of Gas Transmission Pipelines and Related Machinery and Equipment
• 1999-05 Daily Rental Property
• 1999-12 New Personal Property Multipliers
• 2000-01 New Personal Property Multipliers for Locally Assessed Public Utilities
• 2000-03 Additional Guidelines Regarding Valuation of Personal Property
• 2001-04 Heavy Earth Moving Equipment 
• 2002-07 Revised Table H for Valuing Gas Distribution Pipelines
• 2007-08 Reporting and Valuation of Self-Constructed Assets
• 2014-06 Oil & Gas Reporting

Sales Studies

• 1985-11 Creative Financing in Sales Data used in Equalization Studies
• 1987-01 Equalization -Recognition of Flood Damage and Single Year Appraisal Study
• 2007-06 Foreclosure Guidelines
• 2017-09 Sales Ratio Studies