What is the State Tax Commission?
The State Tax Commission is comprised of 3 members appointed by the governor with the advice and consent of the Senate. The State Tax Commission has general supervision of the administration of the property tax laws in Michigan and shall render such assistance and give such advice to assessors, as they deem necessary. The State Tax Commission is also responsible for assessing certain State assessed properties, such as telephone companies and railroads.
The State Tax Commission only has jurisdiction to change property tax assessments related to an incorrect report on a real property or business personal property statement filed by a taxpayer or to add omitted real property or business personal property to the assessment roll.
The Commission does not have jurisdiction to hear a taxpayer request to remove personal property from the roll when the taxpayer did not file or did not timely file a personal property statement.
The Commission does have jurisdiction to remove real property from the roll.
The Commission does not have jurisdiction to add or remove property for a period before the last change of ownership of the property.
How do I file?
There are two forms that can be completed L-4155 (initiated by the taxpayer), L-4154 (initiated by the assessor).
The L-4155 (Omitted/ Incorrectly Reported Property Form):
For personal property a timely filed personal property statement is required for an appeal to be considered by the State Tax Commission. If a timely statement has been filed and it was discovered there is omitted or incorrectly reported property complete the L-4155 form; file an amended personal property statement; provide documentation to support your claim; and forward all paperwork to the assessor’s attention. The assessor will review the information, concur or not concur with the request, then forward the paperwork on to the State Tax Commission.
For Real property it must be discovered by the taxpayer that there is omitted or incorrectly reported property. The L-4155 form needs to be completed; provide documentation to support your claim; and forward all paperwork to the assessor’s attention. The assessor will review the information, concur or not concur with the request, then forward the paperwork on to the State Tax Commission.
The L-4154 (Omitted/Incorrectly Reported Property Form):
The assessor/auditor has discovered that there is omitted/incorrectly reported property. The L-4154 form will be completed by the assessor and a copy will be sent to the taxpayer to concur or not concur. When received back from the taxpayer; the L-4154 form and documentation supporting the change will be forwarded to the State Tax Commission.
Once the State Tax Commission receives the L-4154 or L-4155, they will review the information and schedule it for an appearance before the commission. The State Tax Commission meets monthly. The taxpayer will be notified by mail when they will come before the commission.
Where do I file?
The taxpayer should send the forms to their local assessor first and the assessor will forward to the State Tax Commission.
What if I receive a Lack of Jurisdiction Letter?
The Commission only has jurisdiction to correct assessments when property has been omitted from assessment or when there has been an incorrect taxpayer report. Disagreements relating to the True Cash value of assessable property fall within jurisdiction of the Michigan Tax Tribunal. If you wish to proceed further you can appeal to the Michigan Tax Tribunal.
How do I Contact the State Tax Commission?
Michigan Department of Treasury
P.O. Box 30471
Lansing, MI 48909-7971