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1. 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 also does not have jurisdiction to add or remove property for a period before the last change of ownership of the property.

2. Where do I file?

The L-4154 and L-4155 forms can be found on the State Tax Commission website.

3. 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 Tribunal on the Michigan Tax Tribunal website.

4. How do I contact the State Tax Commission?

Michigan Department of Treasury
P.O. Box 30471
Lansing, MI 48909-7971
Phone: 517-373-0500

5. How do I file?

Learn about the filing process and when you should fill out a L-4155 by visiting the Filing with the State Tax Commission page.