State Assessed Property

www.michigan.gov/stateassessedproperty

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 StateAssessed@michigan.gov with any questions.

December 1, 2021 - November tax payment due date

December 1, 2021 - 2022 Form 4435, Electronic Signature Declaration for Annual Property Reports, PIN Requests mailed to companies for completion

February 1, 2022 - 2022 Copies of submitted 4435 forms with assigned PINs mailed to companies. A copy of the PIN will be emailed to a company representative if requested and the email address is provided on the 4435 form submitted or the prior year Annual Property Report. If you would like a copy emailed to you submit a request to StateAssessed@michigan.gov.

March 15, 2022 - Submission due date for the 2022 Annual Property Report for companies with annual gross receipts equal to or less than $1,000,000

March 31, 2022 - Submission due date for the 2022 Annual Property Report for companies with annual gross receipts greater than $1,000,000

 

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.