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Michigan DTMB General Schedule

GS #41: Assessors retention schedule.

The 101 record series with retention rules in General Schedule #41 (approved 2-17-2026), with retention periods reproduced exactly as the official schedule prints them. Applies to: Townships, Cities, Villages, Counties.

Educational reading aid, not legal advice. The official schedule remains the authority, retention periods are minimums, and records under litigation, audit, investigation, or a pending FOIA request must be kept regardless of the period. Confirm with the official PDF and your municipal attorney before disposing of anything.

Assessing Office

41.0100

Appraisal Work Files

These records document appraisals. They may include, but may not be limited to, written reports, media documents, oral or other transcripts, other data, information, and documentation to support opinion and conclusions.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0100; approved 2/17/2026

Verify at the source: official PDF, page 1
41.0101

Assessor Budget

These records document the Assessor's budget. They may include, but may not be limited to, estimates and recommendations of costs for personnel, equipment, professional development, travel, and memberships.

Retention, as printed
RETAIN UNTIL: End of fiscal year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0101; approved 2/17/2026

Verify at the source: official PDF, page 1
41.0102

Calendar

These records document the office's calendar of events, etc. They may include, but may not be limited to, documentation detailing scheduled dates and events organized chronologically for planning and reference.

Retention, as printed
RETAIN UNTIL: End of calendar year PLUS: 2 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0102; approved 2/17/2026

Verify at the source: official PDF, page 1
41.0103

Inventory

These records document the physical equipment inventory for the assessing office. They may include, but may not be limited to, physical equipment inventory checklists.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0103; approved 2/17/2026

Verify at the source: official PDF, page 1
41.0104

Inspection Records of Assessing Policy

These records document inspections of the assessing office's records policies (MCL 211.10g). They may include, but may not be limited to, inspection information and supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0104; approved 2/17/2026; MCL 211.10g

Verify at the source: official PDF, page 1
41.0105

Periodic Activity Reports

These records document periodic progress reports (narrative and/or statistical) prepared by employees or offices about their duties and activities, submitted to supervisors, managers, and units of government.

Retention, as printed
RETAIN UNTIL: End of fiscal year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0105; approved 2/17/2026

Verify at the source: official PDF, page 1
41.0106

Policies & Procedures

These records document agency expectations for employee conduct and customer interaction, public conduct when receiving services, roles and responsibilities, standards for operation, procedures, and activities of an office, etc. They may include, but may not be limited to, policies, procedures, orders, regulations, circulars, policy memos, information sheets, standards, instructions, user manuals, process maps and analyses, and supporting documentation.

Retention, as printed
RETAIN UNTIL: Document is revised and superseded by a new version, or until the document is deemed obsolete PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0106; approved 2/17/2026

Verify at the source: official PDF, page 1
41.0107

Publications

These records document publications developed by the assessing office for distributing information to the public or publicizing activities. They may include, but may not be limited to, brochures, pamphlets, reports, fact sheets, calendars, and public relations materials.

Retention, as printed
RETAIN UNTIL: No longer possesses ongoing administrative or reference value THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0107; approved 2/17/2026

Verify at the source: official PDF, page 1
41.0108

Training Records - Curriculum

These records document the content of training conducted by those in the assessing office for workshops, seminars, conferences, and symposiums. They may include, but may not be limited to, guidance documents, tip sheets, handouts, exercises, notes, and supporting documentation.

Retention, as printed
RETAIN UNTIL: Revised and replaced by new content, or until deemed obsolete THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0108; approved 2/17/2026

Verify at the source: official PDF, page 1

Board of Review

41.0200

July/December Board of Review Affidavit (L-4031)

These records document when the assessor has specific assessment issues under Michigan law, prompting the need for correction of property assessment, exemption requests, or taxable value uncapping at the July/December Board of Review. They may include, but may not be limited to, affidavits and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0200; approved 2/17/2026

Verify at the source: official PDF, page 2
41.0201

Petition to Board of Review

These records document a formal protest for Assessed, True Cash, and/or Tentative Taxable Values; Classifications; or Qualified Agricultural Property Exemptions for the Board of Review. They may include, but may not be limited to, petitions and supporting documentation. (P.A. 206 of 1893)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0201; approved 2/17/2026

Verify at the source: official PDF, page 2
41.0202

Taxable Value Calculations Worksheet (L-4035 (618))

These records document whenever a change is made to a parcel of property which causes a change in taxable value. They may include, but may not be limited to, worksheets and supporting documentation. (P.A. 206 of 1893)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0202; approved 2/17/2026

Verify at the source: official PDF, page 2
41.0203

Board of Review Meeting Notices

These records document Board of Review March, July, and/or December Meetings. They may include, but may not be limited to, the date, time, and place. (MCL 211.53b, MCL 211.29, MCL 211.53b(9)(b))

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0203; approved 2/17/2026; MCL 211.53b, MCL 211.29, MCL 211.53b(9)(b)

Verify at the source: official PDF, page 2
41.0204

Board of Review Member Documentation

These records document board member records. They may include, but may not be limited to, correspondence (appellants or others), action logs, or other summaries and notes.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0204; approved 2/17/2026

Verify at the source: official PDF, page 2
41.0205

Board of Review Meeting Supporting Documentation

These records document supporting documentation used at meetings of the Board of Review. They may include, but may not be limited to, distribution materials and other supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0205; approved 2/17/2026

Verify at the source: official PDF, page 2
41.0206

Board of Review - Member Training Records

These records document training completed by Board of Review members. They may include, but may not be limited to, any certification forms, other evidence of training including State Tax Commission (STC) Form 5731, and other supporting documentation. (MCL 211.10g)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0206; approved 2/17/2026; MCL 211.10g

Verify at the source: official PDF, page 2

Equalization Documents

41.0300

Sales Study List L-4015 (4618)

These records document sales of a given classification for each of the years included in the sales study. They may include, but may not be limited to, study list information and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0300; approved 2/17/2026

Verify at the source: official PDF, page 2
41.0301

Appraisal Study List L-4015a (5404)

These records list appraisals of a given classification for each of the years included in the appraisal study. They may include, but may not be limited to, study list information and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0301; approved 2/17/2026

Verify at the source: official PDF, page 2
41.0302

24- and 12-Month Sales Ratio Study L-4017/L-4047 (2793)

These records document the adjustment of raw percentage increase from sales to give the assessor credit for adjustments made to the class in the previous assessment cycles. They may include, but may not be limited to, studies and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0302; approved 2/17/2026

Verify at the source: official PDF, page 2
41.0303

Analysis for Equalized Valuation L-4018R&P (603)

These records document true cash value for the following cycle showing the starting ratios for each class of property. They may include, but may not be limited to, analyses and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0303; approved 2/17/2026

Verify at the source: official PDF, page 3
41.0304

Assessment Roll Changes Worksheet L-4021 (606)

These records document recording and tracking changes made to the assessment roll. (State Tax Commission (STC) Administrative Rule: R 209.26(6a), MCL 211.34d(2))

Retention, as printed
Permanent

DTMB General Schedule #41 (Michigan Assessors), item 41.0304; approved 2/17/2026; State Tax Commission (STC) Administrative Rule: R 209.26(6a), MCL 211.34d(2)

Verify at the source: official PDF, page 3
41.0305

Report on Assessment Roll Changes and Classification L-4022 (607)

These records document modifications to the assessment roll and property classifications. (State Tax Commission (STC) Administrative Rule: R 209.26(6b))

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0305; approved 2/17/2026

Verify at the source: official PDF, page 3
41.0306

Analysis for Equalized Valuation L-4023 (2164)

These records document final total ratio for each class using values from the Equalized Valuation analyses (L-4018) and Assessment Roll Changes and Classifications (L-4022). They may include, but may not be limited to, final analyses and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0306; approved 2/17/2026

Verify at the source: official PDF, page 3
41.0307

Tentative Ratios and Estimated Multipliers Publication

These records document tentative county equalization ratios and estimated state equalized value multipliers. They may include, but may not be limited to, final publication and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0307; approved 2/17/2026

Verify at the source: official PDF, page 3

Exemptions

41.0400

Assessor Affidavit of Partially Completed New Construction - 3434

These records document when a building that will be exempt is only partially completed and does not qualify under the standard exemption paperwork. They may include, but may not be limited to, forms and supporting documentation. (MCL 211.53d, Bulletin 11 of 2014)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0400; approved 2/17/2026; MCL 211.53d, Bulletin 11 of 2014

Verify at the source: official PDF, page 3
41.0401

State Tax Commission Affidavit for Disabled Veterans Exemption - 5107

These records document affidavits submitted by the veteran to the assessor attesting to their exemption qualification status. They may include, but may not be limited to, affidavits and supporting documentation.

Retention, as printed
RETAIN UNTIL: Exemption is removed or denied PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0401; approved 2/17/2026

Verify at the source: official PDF, page 3
41.0402

Benefit Letter from Veterans Affairs

This letter is a summary of benefits someone receives and is used to determine the eligibility of Veterans Exemption on a parcel.

Retention, as printed
RETAIN UNTIL: Exemption is removed or denied PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0402; approved 2/17/2026

Verify at the source: official PDF, page 3
41.0403

Completed Real Property Exemption Applications

These records document applications for exemptions for each local taxing jurisdiction (City or Township) that do not have a prescribed application and fall under GPTA MCL 211.7 & MCL 211.9.

Retention, as printed
RETAIN UNTIL: Exemption is removed or denied PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0403; approved 2/17/2026; GPTA MCL 211.7 & MCL 211.9

Verify at the source: official PDF, page 3
41.0404

Pollution Control/Water Control Exemption Records

These records document pollution and water control measures for compliance and assessment purposes generated by the Michigan State Tax Commission and local unit assessors. They may include, but may not be limited to, exemptions and supporting documentation.

Retention, as printed
RETAIN UNTIL: Related situation expires PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0404; approved 2/17/2026

Verify at the source: official PDF, page 3
41.0405

Special Acts Applications and Reports

These records document abatements, such as IFT, OPRA, NEZ, etc., that incentivize taxpayers to renovate, rehabilitate, or redevelop real property through a reduction of either taxable value or millage rate. They may include, but may not be limited to, abatement certificates, authority development plans, and supporting documentation.

Retention, as printed
RETAIN UNTIL: Related situation expires PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0405; approved 2/17/2026

Verify at the source: official PDF, page 4

General

41.0500

Supplemental Special Assessment Report L-4016 / (600)

These records document special assessments that are millage based, levied on real property only, and throughout the entire taxing jurisdiction. They may include, but may not be limited to, reports, and supporting documentation. (PA 140 of 1971, as amended by PA 116 of 1987)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0500; approved 2/17/2026; PA 140 of 1971, as amended by PA 116 of 1987

Verify at the source: official PDF, page 4
41.0501

Report of Taxable Valuations Including Additions, Losses and Totals as Approved by the Board of Review L-4025 / (609)

These records document final taxable values after the completion of the Board of Review. They may include, but may not be limited to, reports, and supporting documentation. (MCL 211.34d)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0501; approved 2/17/2026; MCL 211.34d

Verify at the source: official PDF, page 4
41.0502

Tax Rate Request L-4029 / (614)

This form is completed and sent to County Equalization to ratify millages levied. They may include, but may not be limited to, request, and supporting documentation. (MCL 211.34d(5))

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0502; approved 2/17/2026; MCL 211.34d(5)

Verify at the source: official PDF, page 4
41.0503

Assessment Roll Certification L-4037 / (2691)

This record documents the official certification of the assessment roll, verifying accuracy and compliance with regulations. They may include, but may not be limited to, the Assessor of Record, Board of Review, County Board of Commissioners forms, and supporting documentation. (MCL 211.24)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0503; approved 2/17/2026; MCL 211.24

Verify at the source: official PDF, page 4
41.0504

Assessor Affidavit Regarding “Uncapping” of Taxable Value Delayed Uncapping L-4054 / (3214)

These records document changes in Taxable Value and are related to the "Uncapping" of Taxable Value due to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit. They may include, but may not be limited to, affidavits and supporting documentation. (MCL 211.27b, State Tax Commission (STC) Bulletin 20 of 2017)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0504; approved 2/17/2026; MCL 211.27b, State Tax Commission (STC) Bulletin 20 of 2017

Verify at the source: official PDF, page 4
41.0505

Property Transfer Affidavit L-4260 / (2766)

These records document property transfers and are used to notify the assessor on record of a property transfer. They may include, but may not be limited to, affidavits and supporting documentation. (MCL 211.27a)

Retention, as printed
RETAIN UNTIL: Subsequent transfer of ownership / uncapping event THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0505; approved 2/17/2026; MCL 211.27a

Verify at the source: official PDF, page 4
41.0506

Request for Non-consideration of True Cash Value of Normal Repair, Replacement, and Maintenance Expenditures L-4293 / (865)

These records document requests to exclude the true cash value of normal repair, replacement, and maintenance expenditures under the Mathieu-Gast Act. They may include, but may not be limited to, expenditure information and supporting documentation. (PA 293 of 1976)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0506; approved 2/17/2026; PA 293 of 1976

Verify at the source: official PDF, page 4
41.0507

Truth in Taxation Notice L-4297 / (868)

These records document anticipated tax revenue that will exceed what is collected in the previous fiscal year. They may include, but may not be limited to, notices and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0507; approved 2/17/2026

Verify at the source: official PDF, page 5
41.0508

Assessment Notice L-4400

These records document official notices informing property owners of their property's assessed value for taxation purposes. They may include, but may not be limited to, notices and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0508; approved 2/17/2026

Verify at the source: official PDF, page 5
41.0509

Assessing Officer’s Report of Taxable Values as of State Equalization L-4626

These records document details of taxable values as of the state equalization date. They may include, but may not be limited to, reports and supporting documentation. (MCL 207.12)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0509; approved 2/17/2026; MCL 207.12

Verify at the source: official PDF, page 5
41.0510

Assessor Affidavit - Recalculation of Taxable Value – Michigan Tax Tribunal (MTT) - 3452

These records document an Assessor's affidavit detailing the recalculation of taxable value following a Michigan Tax Tribunal (MTT) order for prior years. They may include, but may not be limited to, affidavits and supporting documentation. (Bulletin 18 of 2017)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0510; approved 2/17/2026

Verify at the source: official PDF, page 5
41.0511

Assessment Rolls and Computerized Database System Data – 1995 to current

These records document Assessment rolls set by the assessor, confirmed by the Board of Review. They may include, but may not be limited to, rolls and supporting documentation. (MCL 211.27b(1), MCL 211.24)

Retention, as printed
Permanent

DTMB General Schedule #41 (Michigan Assessors), item 41.0511; approved 2/17/2026; MCL 211.27b(1), MCL 211.24

Verify at the source: official PDF, page 5
41.0512

Assessment Rolls – 1994 and prior

These records document Assessment rolls set by the Assessor, created in 1994 and prior. This information can be found on the County's tax rolls.

Retention, as printed
Immediate Destruction

DTMB General Schedule #41 (Michigan Assessors), item 41.0512; approved 2/17/2026

Verify at the source: official PDF, page 5
41.0513

Assessment Roll Audit

These records document audits of the assessment rolls, performed by the State Tax Commission (STC), in the form of AMAR and PA 660. They may include, but may not be limited to, notices, summaries, action plan letter/responses, and resolutions.

Retention, as printed
RETAIN UNTIL: Following audit is passed THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0513; approved 2/17/2026

Verify at the source: official PDF, page 5
41.0514

Field Checks and Audits

These records document on-site inspections and audits to verify accuracy and compliance of property records and assessments. They may include, but may not be limited to, findings and supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0514; approved 2/17/2026

Verify at the source: official PDF, page 5
41.0515

Land Division Act Records

These records document the division or combination of land. They may include, but may not be limited to, land division applications, surveys, monumentation documents, plat approvals, and supporting documentation.

Retention, as printed
Permanent

DTMB General Schedule #41 (Michigan Assessors), item 41.0515; approved 2/17/2026

Verify at the source: official PDF, page 5
41.0516

Special Assessments

These records document preliminary work relating to charges levied on properties for specific public projects or improvements benefiting those properties. They may include, but may not be limited to, assessments and supporting documentation.

Retention, as printed
RETAIN: Case is no longer active PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0516; approved 2/17/2026

Verify at the source: official PDF, page 5
41.0517

Street Index

This record is an organized list of street names within a given area, used for reference and navigation.

Retention, as printed
RETAIN UNTIL: Superseded THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0517; approved 2/17/2026

Verify at the source: official PDF, page 5
41.0518

Tax Captures and Districts

These records document the authority and a funding mechanism for the re/development of an area, created by districts such as TIF, DDA, and LDFA. They may include, but may not be limited to, tax capture information, districts information, and supporting documentation.

Retention, as printed
RETAIN UNTIL: Related situation expires PLUS: 3 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0518; approved 2/17/2026

Verify at the source: official PDF, page 6
41.0519

Unrecorded Documents Impacting Property Ownership

These records document when a taxpayer has to prove ownership of property, but they have not recorded a document with the register of deeds. The taxpayer must provide a copy of the “unrecorded” document to the assessor. They may include, but may not be limited to, deeds, land contracts, death certificates, divorce settlements, and surveys.

Retention, as printed
RETAIN UNTIL: Recorded with Registrar of Deeds THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0519; approved 2/17/2026

Verify at the source: official PDF, page 6

Maps

41.0600

Assessment Administration Maps

These various maps are used for, but not limited to, property assessment administration, detailing parcel boundaries, land use, valuation information.

Retention, as printed
RETAIN UNTIL: Document is obsolete PLUS: 1 year THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0600; approved 2/17/2026

Verify at the source: official PDF, page 6
41.0601

Assessors’ Plats

These plats clarify property boundaries and resolve discrepancies in land records.

Retention, as printed
RETAIN UNTIL: Recorded with Registrar of Deeds THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0601; approved 2/17/2026

Verify at the source: official PDF, page 6
41.0602

Economic Condition Factor (ECF) Neighborhood Maps

These maps outline Economic Condition Factor (ECF) neighborhoods, illustrating areas with similar economic characteristics for property valuation.

Retention, as printed
RETAIN UNTIL: Document is obsolete PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0602; approved 2/17/2026

Verify at the source: official PDF, page 6
41.0603

Land Value Maps

These maps depict the value of land parcels, aiding in property assessment and valuation processes.

Retention, as printed
RETAIN UNTIL: Document is obsolete PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0603; approved 2/17/2026

Verify at the source: official PDF, page 6
41.0604

Sales Maps

These maps display property sales data, highlighting trends and patterns in real estate transactions.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 5 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0604; approved 2/17/2026

Verify at the source: official PDF, page 6
41.0605

Tax Maps

These maps show property boundaries and tax parcel information for assessment and taxation purposes. NOTE: Maps prior to 1997 are considered the foundation/originals of the area when the Land Division Act of 1997 was passed. Maps dated 1998 to present day are updated as properties combine and split.

Retention, as printed
1996 and prior: Immediate destruction 1997 maps: Permanent 1998 to present: RETAIN UNTIL: Superseded THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0605; approved 2/17/2026

Verify at the source: official PDF, page 6
41.0606

Unrecorded Certified Surveys

These certified surveys document properties that have not been officially recorded with the Registrar of Deeds, detailing boundaries and features.

Retention, as printed
RETAIN UNTIL: Survey is recorded with registrar of deeds or superseded THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0606; approved 2/17/2026

Verify at the source: official PDF, page 6

Personal Property

41.0700

Personal Property Statement L-4175 (632)

These records document personal property owned by a business. They may include, but may not be limited to, identification of property and value. (MCL 211.19(2)(C))

Retention, as printed
RETAIN UNTIL: Business is no longer within jurisdiction PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0700; approved 2/17/2026; MCL 211.19(2)(C)

Verify at the source: official PDF, page 7
41.0701

Small Business Taxpayers Exemption (<80,000 True Cash Value) - 5076

These records document claims for small businesses (under 80,000 True Cash Value) to receive an exemption on their personal property. They may include, but may not be limited to, claim forms and supporting documentation.

Retention, as printed
RETAIN UNTIL: Exemption is rescinded or denied PLUS: 5 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0701; approved 2/17/2026

Verify at the source: official PDF, page 7
41.0702

Small Business Taxpayers Exemption (80,000-180,000 True Cash Value) - 5076

These records document claims for small businesses (between 80,000-180,000 True Cash Value) to receive an exemption on their personal property. They may include, but may not be limited to, claim forms and supporting documentation.

Retention, as printed
RETAIN UNTIL: Exemption is rescinded or denied PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0702; approved 2/17/2026

Verify at the source: official PDF, page 7
41.0703

Eligible Manufacturing Personal Property Exemption Tax Exemption Claim - 5278

These records document claims for tax exemption on eligible manufacturing personal property. They may include, but may not be limited to, claim forms and supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 5 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0703; approved 2/17/2026

Verify at the source: official PDF, page 7
41.0704

Assessor Affidavit to Correct Taxable Value after Audit of Small Business Taxpayer Personal Property Exemption - 5379

These records document an Assessor's affidavit to correct taxable value following an audit of a small business taxpayer's personal property exemption. They may include, but may not be limited to, affidavits and supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 5 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0704; approved 2/17/2026

Verify at the source: official PDF, page 7
41.0705

Small Business Taxpayers Rescind Application - 5618

These records document application for small business taxpayers to rescind a previously submitted tax-related application. They may include, but may not be limited to, applications and supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 5 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0705; approved 2/17/2026

Verify at the source: official PDF, page 7

Principal Residence Exemption (PRE)

41.0800

Principal Residence Exemption (PRE) Affidavit - 2368

These records document property taxes reductions on a primary home. They may include, but may not be limited to, affidavits and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 110 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0800; approved 2/17/2026

Verify at the source: official PDF, page 7
41.0801

Request to Rescind Principal Residence Exemption (PRE) - 2602

These records document requests to rescind a previously claimed Principal Residence Exemption (PRE), reverting to standard property tax rates. They may include, but may not be limited to, forms and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0801; approved 2/17/2026

Verify at the source: official PDF, page 7
41.0802

Notice of Denial of Principal Residence Exemption (PRE) - Local (City/Township) - 2742

These records document communication from local government (city/township) informing a property owner of the denial of their Principal Residence Exemption (PRE) application. They may include, but may not be limited to, notices and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0802; approved 2/17/2026

Verify at the source: official PDF, page 7
41.0803

Notice of Denial of Principal Residence Exemption (PRE) - County - 4075

These records document communication from local government (county) informing a property owner of the denial of their Principal Residence Exemption (PRE) application. They may include, but may not be limited to, notices and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0803; approved 2/17/2026

Verify at the source: official PDF, page 7
41.0804

Principal Residence Exemption (PRE) - Denial Interest Summary - 4142

These records document interest accrued due to the denial of a Principal Residence Exemption (PRE) that was previously active. They may include, but may not be limited to, detailed summaries and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0804; approved 2/17/2026

Verify at the source: official PDF, page 8
41.0805

Request for Michigan Principal Residence Information - 4169

These records document additional information from the State Tax Commission (STC) regarding a principal residence for a taxpayer. They may include, but may not be limited to, related forms and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0805; approved 2/17/2026

Verify at the source: official PDF, page 8
41.0806

Conditional Rescission of Principal Residence Exemption (PRE) - 4640

These records document a conditional rescission of a Principal Residence Exemption (PRE) under specific circumstances, such as moving to a new primary residence while retaining ownership of the previous one. They may include, but may not be limited to, forms and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0806; approved 2/17/2026

Verify at the source: official PDF, page 8
41.0807

Principal Residence Exemption (PRE) - Active Military - 4660

These records document military personnel requests to retain their Principal Residence Exemption (PRE) despite deployment or relocation. They may include, but may not be limited to, affidavits and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0807; approved 2/17/2026

Verify at the source: official PDF, page 8
41.0808

Assessor’s Affidavit to Waive Principal Residence Exemption (PRE) - Denial Interest - 4813

These records document an authorization of the waiver of interest accrued from a denied Principal Residence Exemption (PRE). They may include, but may not be limited to, affidavits and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0808; approved 2/17/2026

Verify at the source: official PDF, page 8
41.0809

Request to Bill Seller Following a Principal Residence Exemption (PRE) - Denial - 4816

These records document requests to bill a previous owner for a Principal Residence Exemption (PRE) denial after they have sold the home. They may include, but may not be limited to, requests and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0809; approved 2/17/2026

Verify at the source: official PDF, page 8
41.0810

Foreclosure Entity Conditional Rescission of Principal Residence Exemption (PRE) - 4983

These records document when a property has a Principal Residence Exemption (PRE) and then is foreclosed. This allows the foreclosure entity to retain the PRE for a period of time while selling the property. They may include, but may not be limited to, exemptions and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0810; approved 2/17/2026

Verify at the source: official PDF, page 8
41.0811

Developmental Property Affidavit - 5033

These records document exemptions for construction on eligible developmental property. They may include, but may not be limited to, affidavits and supporting documentation.

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0811; approved 2/17/2026

Verify at the source: official PDF, page 8
41.0812

Request for Principal Residence Exemption (PRE) - Qualified Error - 5101

These records document the process for property owners to request a Principal Residence Exemption (PRE) that was not included on the tax roll in any year before the three immediately preceding tax years when the exemption was excluded because of a qualified error on the part of the local unit. They may include, but may not be limited to, requests and supporting documentation. (MCL 211.7cc(20))

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0812; approved 2/17/2026; MCL 211.7cc(20)

Verify at the source: official PDF, page 8
41.0813

Principal Residence Exemption (PRE) - Affidavit for Similar Exemptions in Other States - 5565

These records document certification that an applicant is not receiving a substantially similar exemption, deduction, or credit, regardless of amount, in another state. They may include, but may not be limited to, affidavits and supporting documentation. (MCL 211.7cc(3)(a))

Retention, as printed
RETAIN UNTIL: Date created PLUS: 10 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0813; approved 2/17/2026; MCL 211.7cc(3)(a)

Verify at the source: official PDF, page 9

Property Cards

41.0900

State Tax Commission (STC) Calculator Cost Computation L-4104 / (621)

These records document the breakdown of cost computations for property assessments according to State Tax Commission (STC) guidelines. They may include, but may not be limited to, supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0900; approved 2/17/2026

Verify at the source: official PDF, page 9
41.0901

State Tax Commission (STC) Segregated Cost Computation L-4105 / (622)

These records document the segregated breakdown of costs for property assessments as per State Tax Commission (STC) guidelines. They may include, but may not be limited to, supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0901; approved 2/17/2026

Verify at the source: official PDF, page 9
41.0902

Timber-Cutover Appraisal Record Card L-4184 / (638)

These records document appraisement of timber-cutover properties, documenting relevant valuation details and criteria. They may include, but may not be limited to, record cards and supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0902; approved 2/17/2026

Verify at the source: official PDF, page 9
41.0903

Residential Appraisal Record Card L-4188 / (639)

These records document appraisement of residential properties, documenting valuation details and criteria. They may include, but may not be limited to, record cards and supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0903; approved 2/17/2026

Verify at the source: official PDF, page 9
41.0904

Commercial / Industrial Appraisal Record Card L-4189 / (640)

These records document appraisement of commercial and industrial properties, documenting relevant valuation details and criteria. They may include, but may not be limited to, record cards and supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0904; approved 2/17/2026

Verify at the source: official PDF, page 9
41.0905

Agricultural Appraisal Record Card L-4190 / (641)

These records document appraisement of agricultural properties, documenting valuation details and criteria. They may include, but may not be limited to, record cards and supporting documentation.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0905; approved 2/17/2026

Verify at the source: official PDF, page 9
41.0906

Photos

These photos are used to assist in valuation of a property and support class determination, including aerial photography.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0906; approved 2/17/2026

Verify at the source: official PDF, page 9
41.0907

Sketches

Sketches are documentation regarding drawings, measurements, and identification of construction details for a parcel and the real property placed on it.

Retention, as printed
RETAIN UNTIL: Superseded PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.0907; approved 2/17/2026

Verify at the source: official PDF, page 9

Qualified Agricultural Exemption

41.1000

Claim for Farmland (Qualified Agricultural) Exemption - 2599

These records document claims for exemption on farmland designated as qualified agricultural property. They may include, but may not be limited to, claim forms and supporting documentation. (MCL 211.7ee)

Retention, as printed
RETAIN UNTIL: Exemption is rescinded or denied PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1000; approved 2/17/2026; MCL 211.7ee

Verify at the source: official PDF, page 9
41.1001

Request to Rescind Qualified Agricultural Property - 2743

These records document removing the Farmland Qualified Agricultural Exemption. They may include, but may not be limited to, rescind forms and supporting documentation. (MCL 211.7ee)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1001; approved 2/17/2026; MCL 211.7ee

Verify at the source: official PDF, page 9
41.1002

Assessor Affidavit Regarding the Recapping of Taxable Value of Qualified Agricultural Property - 3675

These records document a recap of a taxable value, completed by assessor due to taxpayer's failure to file a late form (3676). They may include, but may not be limited to, forms and supporting documentation. (MCL 211.7dd) (Bulletin 7 of 2017)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1002; approved 2/17/2026; MCL 211.7dd; Bulletin 7 of 2017

Verify at the source: official PDF, page 10
41.1003

Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property - 3676

These records document that a property will continue to meet the criteria for qualified agricultural property status. They may include, but may not be limited to, affidavits and supporting documentation. (PA 260 of 2000)

Retention, as printed
RETAIN UNTIL: Subsequent change in use PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1003; approved 2/17/2026; PA 260 of 2000

Verify at the source: official PDF, page 10
41.1004

Notice of Intent to Rescind the Qualified Agricultural Property Exemption - 3677

These records document notifications to the assessor that a property owner will not continue farming. They may include, but may not be limited to, forms and supporting documentation. (PA 260 of 2000)

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1004; approved 2/17/2026; PA 260 of 2000

Verify at the source: official PDF, page 10
41.1005

Assessor’s Confirmation of Agricultural Use Property Acreage for the Purpose of Determining if Land may be Exempt as Qualified Forest Property - 5020

These records document a request from a landowner that the local assessor confirm the number of acres of agricultural use property on a parcel of real property. They may include, but may not be limited to, forms and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1005; approved 2/17/2026

Verify at the source: official PDF, page 10
41.1006

Notification of Change of Use of Qualified Agricultural Property

These records document a notification of determination by the assessor that Qualified Agricultural Property, previously exempt from uncapping, ceases to Qualified Agricultural Property and is subject to the Agricultural Property Recapture Act. They may include, but may not be limited to, forms and supporting documentation.

Retention, as printed
RETAIN UNTIL: End of Assessing year PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1006; approved 2/17/2026

Verify at the source: official PDF, page 10

State Tax Commission (STC) Appeals and Michigan Tax Tribunal (MTT)

41.1100

Property Owner Petition - 2167

These records document reviews or adjustments of a property's assessment or classification. They may include, but may not be limited to, requests by the property owner and supporting documentation.

Retention, as printed
RETAIN UNTIL: Final decision PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1100; approved 2/17/2026

Verify at the source: official PDF, page 10
41.1101

Assessor Petition (2167A)

These records document discrepancies or propose changes in property assessments or classifications. They may include, but may not be limited to, requests and supporting documentation.

Retention, as printed
RETAIN UNTIL: Final decision PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1101; approved 2/17/2026

Verify at the source: official PDF, page 10
41.1102

Assessor Response - 2168

These records document the official reply from an assessor addressing a property owner's petition or inquiry regarding assessments. They may include, but may not be limited to, responses and supporting documentation.

Retention, as printed
RETAIN UNTIL: Final decision PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1102; approved 2/17/2026

Verify at the source: official PDF, page 10
41.1103

Property Owner Response (2168PO)

These records document the official reply from a property owner addressing an assessor's petition or assessment decision. They may include, but may not be limited to, responses and supporting documentation.

Retention, as printed
RETAIN UNTIL: Final decision PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1103; approved 2/17/2026

Verify at the source: official PDF, page 10
41.1104

Assessor or Equalization Director’s Notice of Property Incorrectly Reported or Omitted from Assessment Roll L-4154 / (627)

These records document properties incorrectly reported or omitted from the assessment roll. They may include, but may not be limited to, notifications by the assessor or equalization director and supporting documentation,

Retention, as printed
RETAIN UNTIL: Final decision PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1104; approved 2/17/2026

Verify at the source: official PDF, page 10
41.1105

Notice by Owner of Property Incorrectly Reported or Omitted from Assessment Roll L-4155 / (628)

These records document inaccuracies or omissions of their property in the assessment roll. They may include, but may not be limited to, notifications and supporting documentation.

Retention, as printed
RETAIN UNTIL: Final decision PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1105; approved 2/17/2026

Verify at the source: official PDF, page 11
41.1106

Notice of Property Incorrectly Reported or Omitted from Assessment Roll L-4156 / (629)

These records document properties incorrectly reported or omitted from the assessment roll, addressing inaccuracies in property records. They may include, but may not be limited to, notifications and supporting documentation.

Retention, as printed
RETAIN UNTIL: Final decision PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1106; approved 2/17/2026

Verify at the source: official PDF, page 11
41.1107

State Tax Commission (STC) Order / Decision

These records document notification by the State Tax Commissions (STC) of an order or decision.

Retention, as printed
RETAIN UNTIL: Final decision PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1107; approved 2/17/2026

Verify at the source: official PDF, page 11
41.1108

Tax Tribunal Records

These records document all information involved in an appeal/Tax Tribunal case. NOTE: This retention period overrides other categories that records might also fall under.

Retention, as printed
RETAIN UNTIL: Final decision PLUS: 7 years THEN: Destroy

DTMB General Schedule #41 (Michigan Assessors), item 41.1108; approved 2/17/2026

Verify at the source: official PDF, page 11
How Dekree handles this

Inside Dekree, these 101 series are applied to your actual records: the right series attached as documents land, disposition dates tracked, legal holds enforced, and every disposal logged with the schedule item that authorized it. When the state revises GS #41, the rules underneath your records update from the source.

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