Michigan Compiled Laws

Mich. Comp. Laws § 207.504 (2026)

Rate of tax; statement on face of written instrument; affidavit.

✓ current as of July 2026

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REAL ESTATE TRANSFER TAX

Act 134 of 1966

207.504 Rate of tax; statement on face of written instrument; affidavit.

Sec. 4.

The tax shall be at the rate of 55 cents in a county with a population of less than 2,000,000 and not more than 75 cents as authorized by the county board of commissioners in a county with a population of 2,000,000 or more for each $500.00 or fraction thereof of the total value. A written instrument subject to the tax imposed by this act shall state on its face the total value of the real property or there shall be attached to the instrument an affidavit declaring the total value of the real property. The form of the affidavit shall be prescribed by the state tax commission. In the case of the sale or transfer of a combination of real and personal property the tax shall be imposed only upon the transfer of the real property, if the values of the real and personal property are stated separately on the face of the instrument or if an affidavit is attached to the instrument setting forth the respective values of the real and personal property.

History: 1966, Act 134, Eff. Jan. 1, 1968 ;-- Am. 1968, Act 327, Imd. Eff. July 3, 1968 ;-- Am. 1980, Act 413, Eff. Mar. 31, 1981

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1994–2026 · leading case: Taxpayers Allied for Constitutional Taxation v. Wayne Cnty., 537 N.W.2d 596 (Mich. 1995).

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Taxpayers Allied for Constitutional Taxation v. Wayne Cnty., 537 N.W.2d 596 (Mich. 1995). “i In 1981, the Legislature amended § 4 of the real estate transfer tax act, MCL 207.504; MSA 7.456(4), authorizing any county with a population in excess of two million to increase the tax from fifty-five to seventy-five cents per $500 of value.”

Taxpayers Allied for Constitutional Taxation v. Wayne Cnty., 513 N.W.2d 202 (Mich. Ct. App. 1994). “In 1981, the Legislature amended § 4 of the real estate transfer tax act, MCL 207.504; MSA 7.456(4), to authorize an increase in real estate transfer taxes from fifty-five cents to seventy-five cents for each $500 of value for counties with a population in excess of two million,…”

Sobel (Bankr. E.D. Mich. 2026). · cites it 2× “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.