TaxWeb: Michigan

Michigan

State Home Page

Michigan Home Page

Governor's Home Page

Governor John Engler

Governor Engler's web site includes a section called The Taxpayer's Agenda, which summarizes the amount of tax reform implemented during the Governor's administration. The site also includes press releases and speeches (State of the State addresses).

Department of the Treasury

Dr. Douglas B. Roberts, State Treasurer

Ann Arbor (NOT OPEN TO THE PUBLIC) 2835 Carpenter Road, Suite 4 P.O. Box 15484 Ann Arbor, MI 48106 Audit Division Phone Number: (313)973-9633 Audit Division Fax: (313)973-9698	Detroit (LIMITED ASSISTANCE) State of Michigan Plaza Building 1200 6th Street Detroit, MI 48226 Audit Division Phone Number: (313)256-2201 Audit Division Fax: (313)256-2897 Collection Division Phone Number: (313)256-2202 Collection Division Fax: (313)256-2552 Hearings, Tax Research and Disclosure Division Phone Number: (313)256-2207
Escanaba (LIMITED ASSISTANCE) State Office Building, Room #7 305 Ludington Street Escanaba, MI 49829 Audit Division Phone Number: (906)786-6334 Audit Division Fax: (906)786-4959 Collection Division Phone Number: (906)786-6339 or 1-800-562-9116 Collection Division Fax: (906)786-4959	Flint (LIMITED ASSISTANCE) State Office Building, 7th Floor 125 E. Union Street Flint, MI 48502 Audit Division Phone Number: (810)760-2784 Audit Division Fax: (810)760-2787 Collection Division Phone Number: (810)760-2782 Collection Division Fax: (810)760-2787
Grand Rapids (LIMITED ASSISTANCE) State Office Building 350 Ottawa Street NW Grand Rapids, MI 48503 Audit Division Phone Number: (616)456-1338 Audit Division Fax: (616)456-1527 Collection Division Phone Number: (616)456-1336 Collection Division Fax: (616)456-1527	Kalamazoo (LIMITED ASSISTANCE) 535 S. Burdick Street (Audit Division- Suite 220, Collection Division-Suite 197) P.O. Box 50286 Kalamazoo, MI 49005-0286 Audit Division Phone Number: (616)382-1441 Audit Division Fax: (616)382-2514 Collection Division Phone Number: (616)382-2830 Collection Division Fax: (616)382-2514
Lansing (NOT OPEN TO THE PUBLIC) 1033 S. Washington Avenue Lansing, MI 48910 Audit Division Phone Number: (517)334-8261 Audit Division Fax: (517)334-6448	Lansing (NOT OPEN TO THE PUBLIC) Collection Division Phone Number: (517)334-8260 Collection Division Fax: (517)334-7464
Lansing (LIMITED ASSISTANCE) 430 W. Allegan Street Lansing, MI 48922 Taxpayer Assistance Phone Number: (517)335-1322 Taxpayer Assistance Fax: (517)373-8504	Marquette (OPEN FOR FORMS ONLY) 1055 W. Baraga Marquette, MI 49855 Audit Division Phone Number: (906)226-6717 Audit Division Fax: (906)226-6248
Mt. Clemens (NOT OPEN TO THE PUBLIC) Robert A. Verkuilen Building 21885 Dunham Clinton Township, MI 48036 Audit Division Phone Number: (810)469-6990 Audit Division Fax: (810)469-6955	Muskegon (NOT OPEN TO THE PUBLIC) 2700 Baker Street, 3rd Floor Muskegon Heights, MI 49444 Audit Division Phone Number: (616)733-4788 Audit Division Fax: (616)739-6394
Pontiac (LIMITED ASSISTANCE) 100 N. Saginaw Street, Upper Level Pontiac, MI 48342 Audit Division Phone Number: (248)335-8218 Audit Division Fax: (248)335-0480 Collection Division Phone Number: (248)335-1061 or (248)335-6102 Collection Division Fax: (248)335-0480	Saginaw (LIMITED ASSISTANCE) State Office Building 411-I E. Genesee Street Saginaw, MI 48607 Audit Division Phone Number: (517)758-1449 Audit Division Fax: (517)758-1419 Collection Division Phone Number: (517)758-1780 Collection Division Fax: (517)758-1419
Traverse City (LIMITED ASSISTANCE) 701 S. Elmwood Avenue, Suite #1 Traverse City, MI 49684 Audit Division Phone Number: (616)922-5243 Audit Division Fax: (616)922-5246 Collection Division Phone Number: (616)922-5244 or 1-800-632-0971 Collection Division Fax: (616)922-5246

Although the Michigan Department of the Treasury has established an Internet web site. Information contained on the web site includes answers to frequently asked questions and general information on Michigan taxes.

Forms: The following forms are available from the Treasury's web site:

Fiduciary Tax	Individual Income Tax
Intangibles Tax

Taxpayers can also order forms by calling 1-800-FORM-2-ME or, in Lansing, 367-6263.

Publications: Publications available from the Treasury's web site include Revenue Advisory Bulletins (RAB) and Revenue Commissioner Numbered Letters.

Michigan Tax Tribunal

Michigan Tax Tribunal
1033 S. Washington Avenue
P.O. Box 30232
Lansing, MI 48909
(517) 334-6521

The Michigan Tax Tribunal has exclusive jurisdiction over all ad valorem property tax matters, and concurrent jurisdiction on other state taxes administered by the Michigan Department of Treasury. The Tribunal is divided into two divisions: the Entire Tribunal and the Small Claims Division. Although any case over which the Tribunal has subject matter jurisdiction may be filed in the Entire Tribunal, an expedited hearing may be available in the Small Claims Division. Generally, the Small Claims Division has jurisdiction over proceedings: (1) in which residential property is exclusively involved; (2) property other than residential property is involved, but the assessed valuation of the property, after applying the state equalization factor, is not increased or decreased by more than $100,000.00; or (3) the appeal involves any other tax over which the tribunal has jurisdiction, but the amount of the tax in dispute is $6,000.00 or less.

The Tribunal serves as a de novo (new hearing) appeals court. Taxpayers appealing property tax assessments must appeal to the Tribunal by June 30 of the disputed year from their local Boards of Review. In non-property tax cases, a taxpayer must file an appeal with the Tribunal within 35 days from the date that the Department of Treasury issues its final assessment..

Recent decisions dating from October 1, 1995, until the present are contained on the Tribunal's web site. Cases are classified as follows:

Property Cases	Non Property Cases	Miscellaneous Tax
Property Assessment	Sales and Use	Equalization Appeals
Special Assessment	Income Tax	Published Orders
Exemption	Single Business Tax	Small Claims
Motor Fuel Tax
Other Tax

The Tribunal's web site also contains the text of applicable rules of practice, plus a telephone directory listing important phone numbers.

Legislation

Although the Michigan House of Representatives and State Senate have each established Internet web sites, the text of pending legislation is currently not available.

The Michigan Legislative Information Web Server includes the following information:

Find a Bill	Bill Number
	Joint Resolution Letter
	Resolution or Concurrent Resolution Number
	A list of Bills and Joint Resolutions by Category
	Bill Sponsor

Senate Bills	House Bills
Calendars	Journals

Judicial Information

Michigan Supreme Court Opinions and Michigan Court of Appeals Opinions are available from the Internet.

Statutes

The text of Michigan state statutes are not currently available for viewing over the Internet.

The Michigan Office of Regulatory Reform has established its own web site. The site allows visitors to search administrative rules by keywords, view the 1995, 1996 or 1997 Index, and view a list by department.The current text of each rule may also be viewed.

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jcrowley@planet.net