Mich. Comp. Laws » Michigan Compiled Laws / Chapter 207 / Act 134 of 1966
Michigan Compiled Laws

Mich. Comp. Laws § 207.502 (2026)

Instruments executed within state subject to tax.

✓ current as of July 2026
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REAL ESTATE TRANSFER TAX


Act 134 of 1966


207.502 Instruments executed within state subject to tax.

Sec. 2.

    (1) There is imposed, in addition to all other taxes, a tax upon the following written instruments executed within this state when said instrument is recorded.

    (a) Contracts for the sale or exchange of real estate or any interest therein or any combination of the foregoing or any assignment or transfer thereof.

    (b) Deeds or instruments of conveyance of real property or any interest therein, for a consideration.

    (2) The tax shall be upon the person who is the seller or grantor.

History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1995–2026 · leading case: Oakland Cnty. v. Fed. Hous. Fin. Agency, 871 F. Supp. 2d 662 (E.D. Mich. 2012).
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Oakland Cnty. v. Fed. Hous. Fin. Agency, 871 F. Supp. 2d 662 (E.D. Mich. 2012). · cites it 2× “The Michigan Transfer Taxes are excise taxes: they are taxes on the act of transferring the property, not on the property itself.”
Hertel v. Bank of Am. N.A., 897 F. Supp. 2d 579 (W.D. Mich. 2012). · cites it 2× “, Register of Deeds for Ingham County, commenced an action in state court against Fannie Mae, Freddie Mac, and six other defendants, seeking unpaid transfer tax pursuant to the State Real Estate Transfer Tax Act, Mich. Comp. Laws § 207.523 (1993), and the County Real Estate…”
Taxpayers Allied for Constitutional Taxation v. Wayne Cnty., 537 N.W.2d 596 (Mich. 1995). “See MCL 207.502; MSA 7.456(2) ("[tjhere is imposed, in addition to all other taxes, a tax upon the following written instruments executed within this state when said instrument is recorded”).”
Cnty. of Oakland v. Fed. Hous. Fin. Agency, 716 F.3d 935 (2013). · cites it 3× “” Mich. Comp. Laws § 207.502 (2) (“The tax shall be upon the person who is the seller or grantor.”
Cnty. of Genesee v. Greenstone Farm Credit Servs., ACA, 968 F. Supp. 2d 860 (E.D. Mich. 2013). · cites it 4× “Mich. Comp. Laws § 207.502 (establishing a state transfer tax); Wis.”
Sobel (Bankr. E.D. Mich. 2026). · cites it 2× “Plaintiff argues that the 2019 Quitclaim Deed was illegal “as it avoided the property transfer tax that is required by MCL § 207.502 and/or MCL § 207.504.” Id. The statement that consideration of only $1.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.