Property Assessing Reform - Public Act 660 of 2018

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• What's New

  Welcome to the new Assessing Reform Overview website.The State Tax Commission will be continuously updating this website with information regarding Property Assessing Reform.  Any questions concerning Property Assessing Reform should be directed to AssessingReformQuestions@michigan.gov.

  • PA 660 Property Assessing Reform 
  • Property Assessing Reform Flowchart 
  • Property Assessing Reform FAQ 
  • Form 5689 - Application for State Tax Commission Approval of Village Assessment
  • Memorandum Regarding Property Assessing Reform Process and Board of Review
  • Property Assessing Reform Process

  
  Five Things to Know Now

  1. Most of the provisions in the Act do not go into place until 2022.
  2. The Designated Assessor provision does not mandate that all assessors be an Advanced or Master Level and it does not mandate Countywide Assessing.
  3. The provision to allow Boards of Review to combine went into effect with the 2019 year.  The Cities or Townships that want to combine their Boards of Review must be contiguous and must still meet the statutory provisions regarding size, composition and manner of appointment of the Board of Review.
  4. Local units can begin to prepare now by ensuring they are meeting the requirements in the current AMAR and if not, that they work to ensure corrections are made to bring them into compliance.
  5. The State Tax Commission will be working to develop rules, guidelines and issue Bulletins to address provisions in the Act.

• Assessing Reform Topics
  • What is Property Assessing Reform?
  • What Can Local Units Do to Prepare for Property Assessing Reform? 
  • Designated Assessor 
  • Noncompliance Scenarios 
  • How are Villages Affected by Property Assessing Reform?
  • Combining Boards of Review
  • Interlocal Agreement and Designated Assessor Checklist

• Statutory References

  • PA 660 of 2018 Property Assessing Reform 
  • House Bill 6049

• Bulletins

  • Bulletin 8 of 2020 - Overview of Designated Assessor

• Forms

  • Form 5689 - Application for State Tax Commission Approval of Village Assessment
  • Form 5697 - State Tax Commission Petition for Approval of County Designated Assessor

• Key Dates and Overall Timeline

  • December 31, 2018: PA 660 of 2018 was enacted.
  • December 31, 2020: The STC shall adopt and publish guidelines to implement the reform.
  • December 31, 2020: Every county shall have a designated assessor on file with the STC.
  • December 31, 2021: The new audit process of assessing districts will begin.
  • December 31, 2021: The STC may initiate the process that results from an assessing district being issued a notice of noncompliance to ensure that the assessing district achieves and maintains substantial compliance.

• Current Audit of Minimum Assessing Requirements (AMAR) Review

  • AMAR Review Sheet 
  • AMAR County Listing 2018 thru 2022 
  • More information may be found on the STC website 

• Contact Us

  • Please submit Assessing Reform questions to: AssessingReformQuestions@michigan.gov