State Assessed Property

Wired Communication, Railroad and Car Line Entities

Wired two-way communication, railroad and car line/railcar entities, as part of the State Assessed Roll, are required to file an Annual Property Report with Michigan Department of Treasury.

A Personal Identification Number (PIN) will need to be requested using from 4435 (linked below) for online filing of State Assessed Annual Property Reports and Credit Applications for communiation, railroad and railcar loaning companies.

Please contact with any questions.

June 28, 2021 - Tax bills mailed. If you would like a copy emailed to you submit a request to

August 1, 2021 - Tax payment due date


File Online or View Related Documents

View: Annual Report, Credit Applications, Summary Worksheet and Tentative Notices



Make a Payment

Access for a company on the State Assessed Utility Roll to make an ACH Payment will be available beginning  July 1, 2021, following the State Tax Commission approval of the Final State Assessed Utility Roll and mailing of the tax bills.

Related Material

2021 State Average Tax Rate

2021 Railroad Capitalization Rates

Public Act 282 of 1905

FAQs for Credits Available to State Assessed Companies PDF icon

FAQs for State Assessed Annual Property Reporting PDF icon

STC Policy Statement Regarding Applications for Tax Credits for State Assessed Utility Roll

The following Forms for State Assessed Annual Property Reports and Credit Applications are required to be submitted electronically.