A property transfer affidavit, Michigan Form 2766 (L-4260), tells the local assessor that ownership of real estate changed. The new owner must file it with the city or township assessor within 45 days of the transfer, even if no deed is recorded. Late filing can bring penalties and additional taxes.
This is general information, not legal or tax advice. Check the current form and your local assessor’s instructions before filing.
What is a property transfer affidavit, and what is Michigan Form 2766?
Form 2766, also numbered L-4260, is the Michigan Department of Treasury’s Property Transfer Affidavit. Assessors use it to learn that a property changed hands, so they can set the correct taxable value. Despite the word affidavit, the current form asks for a certification and signature, not a notary. Filing is mandatory.
The form says it is issued under authority of P.A. 415 of 1994, that filing is mandatory, and that it must be filed whenever real estate or some types of personal property are transferred, even if you are not recording a deed. It also states that the information on the form is not confidential (Form 2766, Rev. 03-25). The form covers real property and certain personal property, such as buildings on leased land and leasehold improvements.
Michigan law limits how much a property’s taxable value can increase while the same person owns it. When ownership transfers, the assessor adjusts the taxable value, in the following year, to 50 percent of the property’s usual selling price (state equalized value), unless the transfer is exempt (Form 2766, earlier revision). That adjustment is called uncapping.
Who must file Form 2766, and when is it due?
The buyer, grantee, or other new owner files it with the assessor for the city or township where the property is located. The deadline is 45 days after the transfer. This applies to deeds and also to land contracts and some trust, will, and long-term lease transfers, so do not wait for a recorded deed.
The statute quoted on the form requires the transferee to notify the assessing office within 45 days of the transfer, on a form prescribed by the State Tax Commission that states the parties, the date of the transfer, the actual consideration, and the parcel identification number or legal description (MCL 211.27a(10), as quoted on Form 2766). The form lists transfers that include deeds, land contracts, transfers involving trusts or wills, certain long-term leases, and business interests. A township page says the same: the new owner files with the assessor within 45 days, and a statutory penalty applies if it is late (Hartland Township).
What happens if you file Form 2766 late?
Late filing can lead to a penalty, an adjustment of taxable value, additional taxes from the date of transfer, and interest. The penalty starts after the 45 days and depends on the type of property. For a principal residence the penalty is capped at $200, but other property can face a much higher cap.
| Property type | Penalty after the 45 days |
| Owned and occupied principal residence | $5 per day, up to $200 |
| Other real property that is not commercial or industrial | $5 per day, up to $4,000 |
| Commercial or industrial real property, sale price $100,000,000 or less | $20 per day, up to $1,000 |
| Commercial or industrial real property, sale price over $100,000,000 | $20,000 after the 45 days |
These figures come from MCL 211.27b(1) as excerpted on Form 2766. The same section says the taxable value is adjusted and that any additional taxes that would have been levied if the transfer had been recorded, plus interest and penalty from the date the tax would have been levied, apply (Form 2766, page 2). A Detroit City Council policy memo adds that the charge for failing to file is not a fee (Detroit City Council LPD memo). Penalty amounts are set by statute and can change, so confirm them with your assessor.
How do you fill out Form 2766?
Complete items 1 through 9, which cover the property, date, price, seller, parcel number, and buyer. Items 10 through 15 are optional but can prevent follow-up letters. Check an exemption box if one applies, then sign the certification. Attach a legal description if you do not have a parcel number.
| Form section | What to enter |
| Items 1 to 5 | Street address, county, date of transfer or land contract signing, whether it is in a city, township, or village, and purchase price |
| Items 6 to 9 | Seller’s name, property identification number (PIN, 10 to 25 digits, on the tax bill), buyer’s name and mailing address, and buyer’s phone |
| Items 10 to 15 (optional) | Type of transfer, whether bought from a financial institution, whether the parties are related, down payment, interest rate, and amount financed |
| Exemptions | Check the exemption you are claiming, such as a transfer between spouses; the assessor may ask for support |
| Certification | Printed name, signature, date, and the signer’s title if not the owner |
This layout follows the current Form 2766 (Rev. 03-25). The form’s certification says the signer certifies the information is true and complete to the best of their knowledge. It has no notary block.
Which transfers are exempt from uncapping?
Several transfers are exempt, meaning taxable value is not reset. They include transfers between spouses, certain transfers between close family members, foreclosure transfers, and transfers into a trust where the settlor is the sole beneficiary. You still file the form and check the box; the exemption affects the tax, not the filing duty.
• Transfer from one spouse to the other, or a change solely to include or exclude a spouse.
• Transfer between certain family members, such as parent, child, sibling, or grandchild, if the home is not used commercially afterward.
• Transfer into a trust where the settlor or the settlor’s spouse is also the sole beneficiary.
• Transfer to effect foreclosure or forfeiture, or by redemption from a tax sale.
• Transfer by court order, unless the order specifies a monetary payment.
The form lists these and others, and it warns that the transferee must furnish proof within 30 days if the department of treasury or assessor asks, or face a $200 fine for the family exemption (Form 2766). The full descriptions are in MCL 211.27a(7). Keep documents that support your claim.
How do you file a property transfer affidavit in Detroit?
In Detroit, you file with the City of Detroit Office of the Assessor, by email or in person. The forms are available on the assessor’s website and at the Detroit Taxpayer Service Center. The same 45-day deadline applies, so file soon after closing.
Detroit’s assessor FAQ says the Property Transfer Affidavit (form L-4260) and the Principal Residence Exemption form (2368) can be submitted by email to [email protected] or in person at the Detroit Taxpayer Service Center, 2 Woodward Avenue, Suite 130, with office hours listed on the page (Detroit Office of the Assessor FAQs). The assessor’s main page links the current form, L-4260 Rev. 03-25 (Detroit Office of the Assessor). Confirm the current email, hours, and procedures before you file, because they can change, and keep proof of what you submitted.
Does Form 2766 need to be notarized, and where does a notary come in?
No. Form 2766 asks for a certification and signature, with no notary block. A notary matters for the deed or other conveyance document, which in Michigan must be acknowledged by a notary to be recorded. Do not confuse the two documents, and ask your assessor if you are unsure.
Michigan county recording requirements say documents purporting to convey or encumber real estate executed in Michigan require an acknowledgment by a notary public, judge, or clerk of a court of record (MCL 565.8), and that signatures must be original (MCL 565.201) (Ingham County Register of Deeds; Kent County; Oakland County). Because of the original-signature rule, ask your register of deeds whether it accepts a deed notarized online before you book a session.
An affidavit of ownership of property is a different document: a sworn statement about who owns property, used for specific purposes and requested by the party that needs it. It is not Form 2766. If someone asks you for one, ask what form and wording they require, and what type of notarization they accept.
BlueNotary can notarize documents that need it online: see its signer instructions, last updated July 14, 2026, the identity guide, and the multiple-signer process for buyers and sellers. For a signature-only form, BlueNotary’s eSign may help, though you should ask the assessor whether an electronically signed copy is accepted. One notarization with one stamp is $25, each additional signer is $5, each additional stamp is $8, and a witness is free if you bring one and $10 if BlueNotary provides one (checked October 2026, fee schedule). See the pricing page and the remote online notarization page.
Need your deed or another document notarized? Notarize a Document Online with BlueNotary after you confirm what your recorder accepts.
FAQs
1. What is Form 2766 in Michigan?
It is the Property Transfer Affidavit, also numbered L-4260. The new owner files it with the local assessor within 45 days of a transfer so the property is assessed correctly.
2. Do I have to file if I did not record a deed?
Yes. The form says it must be filed whenever real estate or certain personal property is transferred, even if you are not recording a deed.
3. Is the property transfer affidavit confidential?
No. The form states that the information on it is not confidential, so assume the details you provide may be public.
4. Where do I file the Michigan property transfer affidavit?
With the assessor for the city or township where the property is located. In Detroit, that is the Office of the Assessor, by email or in person at the Detroit Taxpayer Service Center.
5. Do I need a lawyer to complete Form 2766?
Usually not, but ask an attorney or your assessor if the transfer involves a trust, a will, a business, or an exemption you are unsure about.
