# Michigan Property Transfer Affidavit (Form 2766)

Checked against Michigan Treasury Form 2766 (Rev. 03-25), State Tax Commission guidelines and MCL 211.27a and 211.27b on November 12, 2026. Updated 2026-11-12. Source page: https://fairfillpdf.com/guides/michigan-property-transfer-affidavit-form-2766/

The new owner files the Michigan Property Transfer Affidavit, Form 2766, to notify the local assessor that property changed hands. It must be filed with the assessor for the city or township where the property is located within 45 days of the transfer, even without recording a deed. Late filing can bring a penalty of $5 a day, up to $200 for a principal residence.

## Form 2766 at a glance

| Form | Form 2766, Property Transfer Affidavit (Rev. 03-25), formerly L-4260 |
| --- | --- |
| Who files | The new owner: the buyer, grantee or other transferee |
| Who receives it | The assessing office of the city or township where the property is located |
| Deadline | Within 45 days of the transfer |
| Covers | Real estate, buildings on leased land, leasehold improvements and leasehold estates |
| Signature | Printed name, signature and date in the Certification section |
| Cost | Free from Michigan Treasury. $1.99 to fill in here, charged only when you download. |
| Official PDF | michigan.gov Form 2766 |

## Who has to file a Property Transfer Affidavit?

The buyer, grantee or other new owner files the Property Transfer Affidavit. Michigan law requires the new owner to notify the local assessing office of a transfer of ownership within 45 days, on the form the State Tax Commission prescribes. That form is Form 2766.

Michigan Treasury says filing is mandatory, including for some personal property: buildings on leased land, leasehold improvements and leasehold estates. The current form is revision 03-25, issued under Public Act 415 of 1994.

## How to fill out Form 2766 here

1. Download Form 2766 from Michigan Treasury and open it with the button above. The PDF is never uploaded.
2. Place the $1.99 hold. Nothing is charged until you download, and the hold is released if you don’t download within 24 hours.
3. Items 1 to 3: type the street address, the county and the date of transfer, or the date a land contract was signed.
4. Item 4: tick city, township or village, and type its name.
5. Items 5 and 6: type the purchase price and the seller’s name.
6. Item 7: type the property identification number from the property tax bill or assessment notice. If you have no PIN, attach the legal description.
7. Items 8 and 9: type the buyer’s name, mailing address and telephone number.
8. Items 10 to 15 are optional. Michigan Treasury says completing them may avoid further correspondence.
9. If you claim an exemption from uncapping, tick the one that applies. For a family transfer, type the seller’s and buyer’s names and the relationship of each buyer to each seller, adding a page if needed. Your assessor may ask for more information to support it.
10. In the Certification section, type your printed name, daytime phone number and email address, and your name and title if you sign for someone other than yourself as owner.
11. Sign and date the form.
12. Press Download. We charge the $1.99, and your browser saves the filled form.
13. File the form with your assessing office.

The steps are the same as when you [fill out any PDF form](https://fairfillpdf.com/fill-pdf/). When you open Form 2766 here, you’ll see its fillable boxes in pale blue.

## Where does Form 2766 go, and when is it not properly filed?

File the completed Property Transfer Affidavit with the assessing office of the city or township where the property is located. Under MCL 211.27a(10), the affidavit must include the parties, the date of the transfer, the actual consideration and the parcel identification number or legal description. The State Tax Commission says an affidavit missing any of these, or with wrong information in them, has not been properly filed.

A transfer between certain family members can be exempt from uncapping. If the assessor or Treasury asks for proof of that exemption, you must provide it within 30 days, or face a $200 fine.

## What happens if you file Form 2766 late?

Penalties for a late Property Transfer Affidavit start after the 45 days have passed. The amount depends on the property.

| Property | Penalty after 45 days |
| --- | --- |
| Principal residence | $5 a day, up to $200 |
| Other property, not commercial or industrial | $5 a day, up to $4,000 |
| Commercial or industrial, sold for $100 million or less | $20 a day, up to $1,000 |
| Commercial or industrial, sold for more than $100 million | $20,000, or $20 a day up to $1,000 if the assessing office finds reasonable cause and not willful neglect |

On top of the penalty, the property’s taxable value is adjusted, and the additional taxes that would have been levied since the transfer are levied. Interest and penalty run from the date each tax would have been levied. The State Tax Commission says the $200 and $4,000 caps for property that is not commercial or industrial apply after April 2, 2025. Before that date, the cap was $200 for each parcel.

## Can you sign Form 2766 electronically?

The Certification section of Form 2766 has lines for a printed name, a signature and a date, under a statement that the information is true and complete. Neither Michigan Treasury nor the State Tax Commission states, on the pages cited here, whether an assessor accepts an electronic signature. Ask your city or township assessing office how it takes the form and which signature it accepts.

If it accepts a signed PDF, you can [sign the PDF](https://fairfillpdf.com/sign-pdf/) here; we place a picture of your signature on the line, with no identity check or audit trail. If it wants ink, print the form and sign it by hand; see [what a wet signature is](https://fairfillpdf.com/guides/what-is-a-wet-signature/).

## Questions about Form 2766

### Do I need to file Form 2766 if I didn’t record a deed?

Yes. Michigan Treasury says the form must be filed whenever real estate or some types of personal property are transferred, even if you are not recording a deed.

### Do I file Form 2766 for a land contract?

Yes. Michigan Treasury says a land contract buyer must file Form 2766 within 45 days of the transfer, even though Michigan doesn’t require the land contract to be notarized or recorded. The State Tax Commission says the transfer happens on the date the land contract is entered into.

### Is the information on Form 2766 private?

No. Michigan Treasury prints that the information on the form is not confidential.

### Can my township waive the late filing penalty?

Yes. The State Tax Commission says the governing body of a local unit of government may adopt a resolution waiving the penalty.

### Does the penalty become a lien on my property?

It depends on who owns the property. Under MCL 211.27b(9), the amounts levied for a missed affidavit are a lien only while the owner who failed to file still owns the property. After a sale to a buyer who filed, they become the prior owner’s personal liability.

### Is Form 2766 the same as the homestead (PRE) form?

No. The Principal Residence Exemption Affidavit is Form 2368, and Michigan Treasury requires a separate one for each property you claim as your principal residence.

We write general information, not legal advice. For your own situation, ask the agency or a lawyer.

## Sources

1. [Form 2766, Property Transfer Affidavit (Rev. 03-25), Michigan Department of Treasury](https://www.michigan.gov/-/media/Project/Websites/treasury/Forms/Local-Government/2766.pdf), read November 12, 2026
2. [Transfer of Ownership Guidelines, Michigan State Tax Commission](https://www.michigan.gov/-/media/Project/Websites/treasury/MISC_9/TransferOwnershipGuidelines.pdf?rev=ea1b94e506764e73962f7a993de570e0), read November 12, 2026
3. [MCL 211.27a, Michigan Legislature](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-27a), read November 12, 2026
4. [MCL 211.27b, Michigan Legislature](https://capitol.legislature.mi.gov/Laws/MCL?objectName=mcl-211-27b), read November 12, 2026
5. [Principal Residence Exemption Guidelines (issued August 2021), Michigan Department of Treasury](https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/PRE-Documents/PRE_Guidelines---Update-8-3-2022.pdf?rev=49714672af8543f894cd4d56b0f40ba5&amp=&hash=F938569A9E3159B18786715170EE857C), read November 12, 2026