From Michigan Townships Association “Township Insights – September 7, 2018
STC approves forms, small business exemption guide, personal property FAQs
The State Tax Commission (STC) recently approved numerous forms and FAQs:
- The 2019 Personal Property Tax (PPT) Statement: A copy of the form, known as Form 632, is available on the STC website.
- The updated Guide to the Small Business Taxpayer Exemption and Form 5076 for 2019: Under PA 132 of 2018, taxpayers do not have to annually file to receive the PPT exemption. Taxpayers who filed for the exemption in prior years must still file Form 5076, Small Business Property Tax Exemption Claim, in 2019 to receive the exemption. Once granted, the assessor will then continue to apply the exemption until the taxpayer files a recession indicating they no longer qualify for the exemption. Assessors can also implement an audit program to determine if taxpayers still qualify for the exemption.
Revised Personal Property Frequently Asked Questions: Changed to reflect the changes to the small business taxpayer exemption as part of PA 132 of 2018.
Attorney General Opinions
- Attorney General Opinion Search »
- #5962 – November 12, 1997, County Treasurer’s Duty to Reconcile Bank Accounts
Authorized Check Signers
- #5046 – BOC Can’t Impose county Personnel Policy on elected officials.
- #7065 – October 30, 2000, Qualifications of person or entity contracting to perform title search for foreclosing governmental unit.
- #7110 – June 17, 2002, Effect of tax foreclosure proceeding on liens for special assessments.
- #7128 – April 7, 2003, Authority of county board of commissioners to reduce appointed county treasurer’s salary during term of office.
- #7258 – May 6, 2011, Municipal collection of delinquent utility-service charges on tax foreclosed property.
- #7263 – April 17, 2012, Delinquent tax foreclosure process; special assessments, penalties.
- #7279 – June 11, 2014, Payment of delinquent taxes by a stranger to title.
- #5816 – November 17, 1980, Expenditure of appropriated funds by elected county officers
- #6009 – November 20, 1981, Duties and funding of County Treasurer office
- #6038 – February 3, 1982, BOC without authority to close offices of elected county officials one week each month
- #6962 – November 12, 1997, County Treasurer responsible for reconciling bank accounts
- #7198 – January 29, 2007, Incompatibility of offices of deputy county treasurer and township treasurer
- Understanding the Basics of Assessing for Local Unit Officials – Power Point
- Understanding the Basics of Assessing for Local Unit Officials – Michigan Department of Treasury
- Sample Petition for Foreclosure
- Delinquent Tax Revolving Fund Handbook
- Treasurers’ Handbook
Record Retention Schedule
State of Michigan Links
- Department of Labor & Economic Growth Business Search
- Department of Treasury Numbered Letters
- DEQ Scrap Tire Program
- FY 2013 County Revenue Sharing Project Amounts
- Legislative Search by MCL or Bill Number
- Michigan Legislature
- Property Tax Foreclosure, Deferrals & Exemptions
- State of Michigan
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- State Tax Commission Bulletins & Calendar
- Tax Tribunal
- FFIEC – Federal Financial Institutions Examination Council
- Bank Analysis Spreadsheet
- FDIC Search Site