Michigan Compiled Laws

Mich. Comp. Laws § 207.532 (2026)

Payment of tax; written instruments not subject to tax.

✓ current as of July 2026

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STATE REAL ESTATE TRANSFER TAX ACT

Act 330 of 1993

207.532 Payment of tax; written instruments not subject to tax.

Sec. 12.

(1) The tax imposed by this act shall be paid only once. A tax shall not be imposed on a written instrument that transfers property if the written instrument is given and the transfer made pursuant to a written executory contract upon which the tax was previously paid. A written instrument that is evidence of indebtedness or of a contract right is subject to the tax imposed by this act only to the extent of the new consideration given for the property. A written instrument that is given to supplement, reform, or correct a prior written instrument is subject to the tax imposed by this act only to the extent of the new consideration given for the property.

(2) A written instrument that would be subject to the tax imposed by this act except for the provisions of this section shall state on its face that the instrument is exempt by reason of the prior payment or partial payment of the tax on another written instrument executed on part of the same transaction and the date of payment.

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

Notes of Decisions

Cited in 2 cases, 2006–2012 · leading case: Eastbrook Homes, Inc. v. Dep't of Treasury, 820 N.W.2d 242 (Mich. Ct. App. 2012).

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Eastbrook Homes, Inc. v. Dep't of Treasury, 820 N.W.2d 242 (Mich. Ct. App. 2012). “523(l)(b); MCL 207.532. The Tax Tribunal erred as a matter of law by granting petitioner equitable relief and cancelling Treasury’s assessments.”

Lake Forest Partners 2, Inc v. Dep't of Treasury, 720 N.W.2d 770 (Mich. Ct. App. 2006). · cites it 4× “MCL 207.532(1) further provides, in relevant part, that the state real estate transfer tax "shall be paid only once" and "shall not be imposed on a written instrument that transfers property if the written instrument is given and the transfer made pursuant to a written executory…”

— Mich. Comp. Laws § 207.532(1) — 1 case

Lake Forest Partners 2, Inc v. Dep't of Treasury, 720 N.W.2d 770 (Mich. Ct. App. 2006). “MCL 207.532(1) further provides, in relevant part, that the state real estate transfer tax "shall be paid only once" and "shall not be imposed on a written instrument that transfers property if the written instrument is given and the transfer made pursuant to a written executory…”

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