State Tax Commission
State Tax CommissionWhat's New
- Nuclear Plant Composite Factors for 2021
- System Economic Factors for Electric Cooperatives for 2021
- 2020-2 STC Notice of Proposed Guideline - Resolution of Disputes
- 2020-1 STC Notice of Proposed Guideline - Audit Guidelines
- 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
- Property Assessing Reform
State Tax Commission General Information
State Tax Commission Processes and Policies
- Omitted or Incorrectly Reported Property - 154 Petitions
- Classification Appeals
- State Tax Commission Assessor Complaint Process
- State Assessed Property
- STC Requirements of an Equalization Director
- Policy Regarding Assumption of Jurisdiction
- STC Malfeasance, Misfeasance and Nonfeasance of Duties Policy
State Tax Commission Guidance, Publications, and Presentations
Assessor Certification and Education
- Continuing Education Information for Assessing Officers and Technicians
- How to Become a Certified Assessor in the State of Michigan
- Assessor Certification Levels
- Conditional & Provisional Assessor Certification
- Information for Sponsoring Organizations
- Michigan Certified Assessing Technician (MCAT)
- Michigan Certified Assessing Officer (MCAO)
- Michigan Advanced Assessing Officer (MAAO)
- Michigan Master Assessing Officer (MMAO)
- Personal Property Examiner (PPE) Certification
- Policy for Late Renewal and Escrow of Assessor Certification
- Policy on Virtual Continuing Education Course Offering Requirements
Audit of Minimum Assessing Requirements (AMAR)
- AMAR Review Sheet
- AMAR County Listing 2018 thru 2022
- Sample Resolution to Waive Penalties for Non-Filing of Property Transfer Affidavits
- 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
- STC Policy on Assessor Discipline Following a Failed Follow-Up AMAR Review
- STC Policy on Assessor Discipline Following a Failed AMAR Review
Equalization
Board of Review Resources
- 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
Forms
Other Resources
- Assessor of Record Report
- General Property Tax Act
- Essential Services Assessment (ESA)
- Eligible Manufacturing Personal Property (EMPP)
- Personal Property and Essential Services Assessment Information
- Property Tax Exemption Information
- Property Tax Information by Category
- Michigan Tax Tribunal
- Michigan Legislature
- Michigan Courts
- Property Tax Estimator
