Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
State Tax Commission Bulletins
- 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
- 2017-18 Recalculating Taxable Value Which Follow the Years Changed by an MTT Order
- 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
 
- Board of Review
- Classification
- DDA & TIFA
- Equalization
- 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
- 2023-22 MCL 211.7u Poverty Exemption
- 2023-23 Local Unit Audit of MCL 211.7u Poverty Exemptions
 
- 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
- 2011-09 Withholding Property from Forfeiture
- 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