Reset Form
Michigan Department of Treasury
 2168 (Rev. 11-14)                                                                                                                 Office Use Only
                                                                                                                               Petition Number Year

Assessor Response to Petition for Change of Property Classification
This petition is issued under the authority of the Public Act 206 of 1893, Michigan Compiled Law 211.34c.  Filing is mandatory.
The attached petition has been filed with the State Tax Commission, as provided by MCL 211.34c.  A property owner has filed a petition 
requesting a change in their property’s current classification for property located in your local unit of government.                          The State Tax 
Commission requests that you review the attached letter, petition and supporting documentation and provide a written response 
by the due date indicated on the letter. 

Note:  The Petition for Change in Property Classification form and supporting documentation will be the only information that will be 
considered by the State Tax Commission.  This classification appeal will be reviewed in accordance with MCL 211.34c which states:  “The 
State Tax Commission shall arbitrate the petition based on the written petition and the written recommendations of the assessor and the 
State Tax Commission staff.”  Property Owners will not be afforded an opportunity to present their appeal in person.
Assessor Comments (You may attach additional sheets as necessary.)

Current Year Property Classification

      Agricultural Real                             Industrial Real                      Timber-Cutover Real 
      Agricultural Personal                         Industrial Personal                  Utility Personal 
      Commercial Real                               Residential Real                     Developmental Real 
      Commercial Personal 

Recommended Property Classification
      Agricultural Real                             Industrial Real                      Timber-Cutover Real 
      Agricultural Personal                         Industrial Personal                  Utility Personal 
      Commercial Real                               Residential Real                     Developmental Real 
      Commercial Personal 

Additional Documentation (You may submit a current record card, current photographs of the property and any additional 
documentation that will assist in the review the property’s current use.) 
I have included a current record card    Yes        No

I have included additional supporting documentation Yes             No

I have included current photographs showing the use or uses of the appealed property Yes                                       No

Certification: The undersigned completing this petition certifies that to the best of his/her knowledge, no information contained herein, 
or in the attachments hereto, is false in any way and that all of the information is truly descriptive of the property for which this petition 
is being submitted.  Further, the undersigned is aware that, if any statement or information provided is untrue, the petition for change of 
property classification may be denied.
Signature of Assessor                                                                                                          Date

Printed or Typed Name

Submit the completed Assessor Response form and additional documents to:
State Tax Commission
PO Box 30471
Lansing, MI  48909