Application For State Real Estate Transfer Tax (Srett) Refund Form printable pdf download

Michigan Department of Treasury

For additional information, visit the SRETT Web site.

2796 (Rev. 09-16)

Application for State Real Estate Transfer Tax (SRETT) Refund

Issued under authority of Public Act 330 of 1993.

When a principal residence is sold, State Real Estate Transfer Tax (SRETT) must be paid to the County Treasurer. If the Seller, or the Buyer

who paid SRETT on behalf of the seller (under “u”), later believes that the sale or transfer of the property qualifies for exemption under

MCL 207.526 (see Page 2), a request for a refund of the SRETT may be made by filing this completed form with the Michigan Department

of Treasury. A copy of the Settlement Statement (HUD-1) OR Settlement Disclosure Form, a copy of the RECORDED DEED with the Tax

Stamp and other documentation must be submitted with the form. See Part 4, Required Documentation, for additional information. Submit

copies of all documentation as originals will not be returned.

This form and required documents must be filed within four years and 15 days from the date of sale or transfer of the property.

THIS FORM MUST BE FULLY COMPLETED AND SIGNED BY ALL CLAIMANTS.

Type or print in blue or black ink.

PART 1: IDENTIFICATION

Names of ALL Claimants (This section must be completed exactly as listed on the recorded deed.)

Social Security or Federal ID Number(s) of ALL Claimants

Mailing Address for Correspondence and/or Refund Check

City and State

ZIP Code

Telephone Number

PART 2: BASIS FOR EXEMPTION (see Page 2 for list of exemptions)

Exemption Being Claimed Under PA 330 of 1993, as Amended

Amount of SRETT Refund Requested (State Tax Only)

PART 3: RECORDED DEED

Date of Transfer of Property (MM/DD/YYYY) Tax Parcel/Sidwell ID Number

Taxing Entity (City, Township, Village)

County

PART 4: REQUIRED DOCUMENTATION (Refer to Additional Information on page 2)

To qualify for a refund of the SRETT under “u,” (1) the sellers must qualify for 100% Principal Residence Exemption, (2) the state

equalized valuation (SEV) of the property in the year of sale must be equal to or less than the SEV of the property on the date of

purchase/date of acquisition, and (3), the property was sold for a price at which a willing buyer and a willing seller would arrive through

an arm’s-length negotiation

If claiming exemption under “u”, the Claimant must submit copies of ALL of the following:

Proof of SRETT paid to the Register of Deeds at the time the property was sold (either a copy of RECORDED DEED with

real estate transfer tax stamp OR form 2705 (L-4258) Real Estate Transfer Tax Valuation Affidavit and official receipt from

county treasurer),

Copy of the complete Settlement Statement (HUD-1) OR Settlement Disclosure Form showing which party paid the SRETT,

Proof of the original date of purchase/date of acquisition of the property,

Proof of the state equalized valuation (SEV) of the property on the date of original purchase/acquisition,

Proof of the SEV of the property in the year of sale.

PART 5: CERTIFICATION OF CLAIMANT(S)

I declare under penalty of perjury that the information on this form and attachments is true and complete to the best of my knowledge.

Signatures of ALL Claimants exactly as listed on the RECORDED DEED.

Date

Questions may be directed to Treasury’s Special Taxes Division, Miscellaneous Taxes & Fees Unit at 517-636-0515. Assistance is available

using TTY through the Michigan Relay Service by calling 1-800-649-3777 or 711.

MAILING INSTRUCTIONS: Mail this completed application and copies of supporting documentation to:

Michigan Department of Treasury

Special Taxes Division

Miscellaneous Taxes and Fees/SRETT

PO Box 30781

Lansing MI 48909

TREASURY USE ONLY

Reviewed by

Treasury Approval Signature

Printed Name

Title

Date

Amount Approved for Refund

Application For State Real Estate Transfer Tax (Srett) Refund Form

Related Articles

Related forms

Related Categories