About the State Tax Commission

The State Tax Commission is comprised of 3-members appointed by the Governor with the advice and consent of the Senate. The State Tax Commission has general supervision of the administration of the Property Tax Laws in Michigan and shall render such assistance and give such advice to assessors, as they deem necessary. In 2009, the State Tax Commission became responsible for the education and certification of assessing officers. To contact the State Tax Commission, please call 517-335-3429, E-mail at State-Tax-Commission@michigan.gov, or mail to: P.O. Box 30471, Lansing, MI 48909.

State Tax Commission Ethics Policy

Nick A. Khouri
Nick Khouri

Nick A. Khouri serves as Chairperson of the State Tax Commission and was appointed to serve a four-year term commencing on December 31, 2018 and expiring on December 27, 2022. Khouri previously served as Michigan's 46th State Treasurer. Prior to his appointment as Treasurer, Khouri retired from DTE Energy, a Fortune 300 diversified energy company headquartered in Detroit, where he served as Senior Vice President of Corporate Affairs. He also served as Vice President and Treasurer at DTE and was Vice President of Public Sector Consultants, where he focused on economic development, public infrastructure, and state and local tax policy. In the 1990's Khouri was Michigan's Chief Deputy State Treasurer after having served as Chief Economist with the Senate Fiscal Agency, and as an analyst with the Congressional Budget Office. He earned a bachelor's and master's degree in economics from the University of Michigan and Michigan State University.

W. Howard Morris
W. Howard Morris

W. Howard Morris was reappointed to the State Tax Commission in November 2017 to a four-year term expiring December 27, 2021.  Mr. Morris has 30 years of professional accounting and financial experience and is the president and CIO of the Prairie & Tireman Group in Detroit.  He is a former vice president and senior portfolio manager for Comerica Bank, former emergency financial manager of the Inkster Public School District, former CFO of the Detroit Public School District, and former president of WILMOCO Capital Management.  Morris is a CPA, a chartered financial analyst, a personal financial specialist, and a chartered global management accountant.  He received a bachelor's of business administration from Northwood University and an MBA from the Wharton School of the University of Pennsylvania.

Leonard D. Kutschman
Leonard D. Kutschman

Leonard D. Kutschman was appointed to the State Tax Commission in March 2017 to a three-year term expiring December 27, 2020.  Mr. Kutschman is a Michigan Master Assessing Officer (MMAO), Michigan Certified General Appraiser, and Michigan Licensed Real Estate Broker. Mr. Kutschman has 45 years of property tax experience handling a variety of real estate and personal property tax issues and matters working in both the public and private sectors. Mr. Kutschman recently retired from the law firm of Honigman Miller Schwartz and Cohn LLP where he served as a property tax consultant for almost twenty-eight years evaluating property values and assessments, reviewing appraisals, and working with taxpayers, assessors and their counsel to resolve property tax issues. He began his career as a staff appraiser at Avon Township and subsequently became the assessor of record. When Avon Township became the City of Rochester Hills, he took on the additional management responsibilities for the City's Economic Development Corporation as the Director of Assessing and Economic Development. Mr. Kutschman attended the Lawrence Institute of Technology and has achieved the highest assessor certification in the State of Michigan.