State Tax Commission
State Tax CommissionWhat's New
- August 18, 2020 State Tax Commission Meeting Notice
- Memorandum Regarding Changes in the PRE Statute
- Executive Order 2020-154 - Alternative means to conduct government business during the COVID-19 pandemic
- Executive Order 2020-87 - Temporary Extensions of Deadlines for BOR, County Equalization & Tax Tribunal Jurisdiction
- Memorandum Regarding July 2020 Boards of Review
- Property Assessing Reform
- Policy Regarding Applications for Tax Credits for State Assessed Utility Roll
- Property Tax Calendar for 2020
- Disabled Veterans Exemption Information
STC Meeting Schedules
State Tax Commission
State Tax Commission Bulletins & Correspondence
- 2020 Property Tax Calendar
- 2020 State Tax Commission Bulletins & Correspondence
- 2019 State Tax Commission Bulletins & Correspondence
- 2018 State Tax Commission Bulletins & Correspondence
- 2017 State Tax Commission Bulletins & Correspondence
- Archived Letters, Memos and Correspondence
- Archived State Tax Commission Bulletins
- Dear STaCy Tips
Assessor Education and Certification
- Conditional & Provisional Assessor Certification
- How to Become a Certified Assessor in the State of Michigan
- Continuing Education Information for Assessing Officers and Technicians
- Information for Sponsoring Organizations
- Personal Property Examiner (PPE) Certification
- Michigan Certified Assessing Technician (MCAT)
- Michigan Certified Assessing Officer (MCAO)
- Michigan Advanced Assessing Officer (MAAO)
- Michigan Master Assessing Officer (MMAO)
Assessor Certification Levels
Assessor & Taxpayer General Information
- STC CAMA DATA Standards
- 2020 Property Tax Calendar
- 2020 Nuclear Plant Composite Factors
- STC Supervising Preparation of the Assessment Roll
- STC Malfeasance, Misfeasance and Nonfeasance of Duties Policy
- STC Assessor Complaint Process
- STC Requirements of an Equalization Director
- Policy Regarding Assumption of Jurisdiction
- Q and A on Assumption of Jurisdiction
- Michigan Assessor Manuals
- Public Act 206 of 1893, General Property Tax Act
- Essential Services Assessment (ESA) Information
- Eligible Manufacturing Personal Property (EMPP) Information
- Property Tax Exemption Information
- Property Tax Information by Category
- State Tax Commission Electronic Communications - GovDelivery
- Personal Property and Essential Services Assessment Information
Property Tax Reports
- 2020 DNR PILT Roll
- 2019 DNR PILT Roll
- Computerized Assessment Roll Approval Report
- Computerized Tax Roll Approval Report
- Ad Valorem Property Tax Levy Reports
- Commercial, Industrial & Utility Property Tax Reports
- Incorrectly Reported & Omitted Property Petition Status (MCL 211.154, 211.155, 211.156)
- Taxable Valuations by County
Publications and Presentations
- Publications
- Assessing Officer Reports for Commercial Property Tax Exemptions Presentation
- Economic Condition Factor Presentation
- Land Value Determination Presentation
- Land Value Map Presentation
- Video: MCL 211.154, Omitted and Incorrectly Reported Property Presentation
- Defending an MTT Appeal Presentation
Audit of Minimum Assessing Requirements (AMAR)
- Sample Resolution to Waive Penalties for Non-Filing of Property Transfer Affidavits
- STC Policy on Assessor Discipline Following a Failed Follow-Up AMAR Review
- STC Policy on Assessor Discipline Following a Failed AMAR Review
- AMAR County Listing 2018 thru 2022
- AMAR Review Sheet
- AMAR Report Search by Local Unit
- Attorney General Opinion 7288 - AMAR - Open Meetings Act
- Report on Phase 1 and 2 of the AMAR Reviews
- AMAR Reviews and Land Adjustments
- Economic Condition Factor Presentation
- Land Value Map Presentation
- Land Value Determination Presentation
Classification Appeals
Board of Review Information
- Bulletin 17 of 2019 - Boards of Review
- Audit of Minimum Assessing Requirements
- Form 5511, Application to Request Board of Review Member Training Program Material
- General Property Tax Act (PA 206 of 1893)
- Supervising Preparation of the Assessment Roll
- Board of Review Q & A
- Guide to Basic Assessing
- Property Classification Q & A
- Disabled Veterans Exemption FAQ
- Essential Services Assessment FAQ
- Qualified Agricultural Property Exemption Guidelines
Equalization
- County Equalization Essential Duties Check List
- Form 5657 - Reappraisal Status Report
- Memo of October 22, 2018 - BPRI for Continuous Improvement Regarding the State Equalization Project
- Assessed & Equalized Valuation by County
- State Tax Commission Analysis for Equalized Valuation Totals Summary (L-4023)
- Michigan Equalization System
- Michigan Equalization Gateway (MEG) - Michigan.gov/MEG
