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Michigan Compiled Laws Complete Through PA 198 of 2023
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Act 330 of 1993
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STATE REAL ESTATE TRANSFER TAX ACT

Act 330 of 1993

AN ACT to impose a state tax on the transfer of an interest in real property; to provide for the administration of this act; to prescribe the powers and duties of certain state and local officers; to provide for the collection and distribution of the tax; and to prescribe penalties and provide remedies.


History: 1993, Act 330, Eff. Apr. 1, 1994




The People of the State of Michigan enact:

DocumentTypeDescription
Section 207.521SectionShort title.
Section 207.522SectionDefinitions.
Section 207.523SectionWritten instruments subject to tax; person liable for tax; payment date; refund.
Section 207.524SectionWritten instruments executed outside of state.
Section 207.525SectionTax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.
Section 207.526SectionWritten instruments and transfers of property exempt from tax.
Section 207.527SectionBankruptcy or insolvency proceeding; exemption from tax.
Section 207.528SectionStamp as evidence of tax payment; other methods of cancellation.
Section 207.529SectionStamps; prescribing and preparing for use; requisition of stamps by county treasurer; use of tax meter machine; alternative means.
Section 207.530SectionDisposition of tax.
Section 207.531SectionCrediting tax proceeds.
Section 207.532SectionPayment of tax; written instruments not subject to tax.
Section 207.533SectionRecording written instruments; stamps required; reason for exemption to be stated on written instrument; effect of noncompliance with act; use and disclosure of affidavit.
Section 207.534SectionProhibited conduct; violation as misdemeanor.
Section 207.535SectionTax in addition to and collected with tax imposed under MCL 207.501 to 207.513.
Section 207.536SectionAdministration of act.
Section 207.537SectionConditional effective date.
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