Skip to main content

Property Assessing Reform - Public Act 660 of 2018

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

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

Statutory References



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

More information may be found on the STC website

Contact Us

Please submit Assessing Reform questions to: