Michigan Compiled Laws

Mich. Comp. Laws § 207.521 (2026)

Short title.

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STATE REAL ESTATE TRANSFER TAX ACT


Act 330 of 1993


207.521 Short title.

Sec. 1.

    This act shall be known and may be cited as the "state real estate transfer tax act".

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

Notes of Decisions
Cited in 6 cases, 2006–2015 · leading case: Oakland Cnty. v. Fed. Hous. Fin. Agency, 871 F. Supp. 2d 662 (E.D. Mich. 2012).
Oakland Cnty. v. Fed. Hous. Fin. Agency, 871 F. Supp. 2d 662 (E.D. Mich. 2012). · cites it 3× “BACKGROUND This case involves the Enterprises’ claimed exemption from the Michigan State Real Estate Transfer Tax, MCL § 207.521 et seq., and the County Real Estate Transfer Tax, MCL § 207.”
Eastbrook Homes, Inc. v. Dep't of Treasury, 820 N.W.2d 242 (Mich. Ct. App. 2012). “(petitioner), for taxes, penalties, and interest due under the State Real Estate Transfer Tax Act (SRETTA), MCL 207.521 et seq., in the amount of $1,039,854.”
Liem Ngo v. Dep't of Treasury, 498 Mich. 1 (2015). “523 of the State Real Estate Transfer Tax Act (SRETTA), MCL 207.521 et seq., and then requested a refund from respondent, the Department of Treasury, under MCL 207.”
Lake Forest Partners 2, Inc v. Dep't of Treasury, 720 N.W.2d 770 (Mich. Ct. App. 2006). · cites it 4× “Petitioner appeals as of right the judgment of Tax Tribunal affirming respondent's assessment under the State Real Estate Transfer Tax Act (SRETTA), MCL 207.521 et seq. This case addresses the propriety of assessments under the SRETTA for purchase agreements that include both…”
Lake Forest Partners 2, Inc. v. Dept. of Treasury, 743 N.W.2d 881 (Mich. 2008). “The State Real Estate Transfer Tax Act, MCL 207.521, et seq., taxes recorded instruments.”
Cnty. of Oakland v. Fed. Hous. Fin. Agency, 716 F.3d 935 (6th Cir. 2013). “The Michigan State Real Estate Transfer Tax, Mich. Comp. Laws § 207.521 , et seq., and the Michigan County Real Estate Transfer Tax, Mich.”
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