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Michigan Form L-4260 (Form 2766): Property Transfer Affidavit
What this form does, who files it, what it costs, and how to avoid the errors that get Michigan filings rejected.
Reviewed and updated by the Clear Path document team. Informational only — not legal advice.
Quick Answer
What is Michigan form L-4260 (Form 2766)?
Michigan Form L-4260 must be filed with the local assessor within 45 days of any transfer of real property ownership — including a quitclaim deed between family members. Missing the deadline triggers penalties, and the transfer usually uncaps the taxable value.
Who files it
The buyer, grantee, or transferee — the person receiving the property.
Where it goes
The assessor for the city or township where the property is located, not the register of deeds.
Filing fee
None to file, but late filing carries penalties of $5 per day up to $200 for most residential property.
What you need before you start
- The property's full address and parcel identification number
- The date of transfer and the deed type
- The names of the seller/grantor and buyer/grantee
- The purchase price or a statement that the transfer was a gift
- Whether any transfer exemption applies
How to complete and file form L-4260 (Form 2766)
- 1
Record the deed with the county register of deeds first.
- 2
Complete L-4260 with the parcel number exactly as it appears on the tax bill.
- 3
Note any applicable uncapping exemption, such as certain transfers between close relatives.
- 4
File with the local assessor within 45 days of the transfer date.
- 5
File a Principal Residence Exemption affidavit separately if you will live in the property.
Mistakes that get L-4260 (Form 2766) rejected
- Assuming recording the deed satisfies the assessor requirement — it does not
- Missing the 45-day window and incurring daily penalties
- Not claiming an available family transfer exemption, which can uncap taxable value unnecessarily
- Confusing this form with the Principal Residence Exemption affidavit, which is a separate filing