Personal Property Examiner (PPE) Certification
State Tax Commission Administrative Rule R209.24 provides for the issuance of Personal Property Examiner (PPE) Certificates by the State Tax Commission upon successful completion of an examination. By virtue of passing certification level examinations, the State Tax Commission has determined that beginning January 1, 2019 all assessing officers in Michigan certified at the Michigan Certified Assessing Office (MCAO), Michigan Advanced Assessing Officer (MAAO) and Michigan Master Assessing Officer (MMAO) level will be automatically granted a PPE endorsement on their assessor certification and will no longer be required to maintain a separate PPE Certification.
Individuals who are certified at the MCAO, MAAO or MMAO level and wish to receive PPE Certification prior to January 1, 2019 can apply for the PPE Self Study material and exam (see below).
Individuals who are not certified at the MCAO, MAAO or MMAO level but are employed by or under contract with an assessor's office, County Equalization Department or the State Tax Commission can follow the path to PPE Certification as described in the PPE Program Summary.