Draft Meeting Minutes of the State Tax Commission

May 11, 2026 - 9:00 am

Okemos Conference Center, Okemos Ballroom,
2187 University Park Drive, Okemos, Michigan
And
Virtual Access via Microsoft Teams

Members Present:

• Peggy L. Nolde, Chairperson
• W. Howard Morris, Member STC
• Nancy L. Quarles, Member STC
• Joycelyn Isenberg, Executive Director
• LaNiece Densteadt, Recording Secretary

The item numbers referred to in the minutes correspond to the agenda items as numbered.

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the minutes of April 7, 2026. (Item 1 on agenda)

Public Comment – Agenda Policy Items 3-10 Only: No member of the public wished to speak at public comment. (Item 2 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved the 2026 Preliminary Equalization Valuations for each separately equalized classification of property in each of the 83 Michigan counties. The preliminary 2026 total state equalized valuations for each class are as follows: (Item 3 on agenda) 

Executive Director Isenberg acknowledged and thanked Field Staff for their work with Preliminary State Equalization.

Chairperson Nolde thanked Field Staff and also acknowledged and thanked the Equalization Directors for their work with State Equalization.

It was moved by Morris, supported by Nolde, and unanimously approved to receive the tentative 2026 State Assessed Roll and approve publications of the notices. The Commission also set May 30, 2026 at 12:00 pm as the deadline for appeals which was incorrectly reported at the time and later approved to be set as May 29, 2026 at 12:00 pm and to require appeals be made in person. (Item 4 on agenda)

Executive Director Isenberg thanked Darcy Marusich and Kathy McElroy for their work with the State Assessed Roll.

It was moved by Morris, supported by Quarles, and unanimously approved Bulletin 4 of 2026 1^st Quarter Certified Interest Rates. (Item 5 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved Bulletin 5 of 2026 Interest Rates on Michigan Tax Tribunal Judgements. (Item 6 on agenda)

The Commission reviewed the staff recommendation regarding Complaint Case Number 25-BOR1 dated March 18, 2025, Case Number 25-BOR3 dated July 2, 2025, Case Number 25-14 dated September 8, 2025, Case Number 25-19 dated October 15, 2025, and Case Number 25-21 dated October 28, 2025 that had proceeded to investigatory review pursuant to the State Tax Commission’s Complaint Process Regarding Assessment Administration Practices approved by the Commission on December 16, 2015. Upon review of the responses provided by the assessor, staff determined no further action was necessary and recommended the Commission dismiss the complaints. It was moved by Morris, supported by Quarles, and unanimously approved to adopt staff’s recommendation to take no further action and dismiss Complaint Case Numbers 25-BOR1, 25-BOR3, 25-14, 25-19, and 25-21. (Item 7 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved to adopt the staff recommendation of the New Certifications and Re-certifications of Computerized Tax Rolls for the following certifications that will expire on May 1, 2029: (Item 8 on agenda)

New Certifications:

Clare County
• City of Clare

Houghton County
• Chassell Township
• Elm River Township

Monroe County
• Milan Township

Recertifications:

Bay County
• City of Bay City

Genesee County
• City of Mt. Morris

Houghton County
• Schoolcraft Township

Isabella County
• City of Clare

Jackson County
• Columbia Township
• Henrietta Township

Kent County
• Caledonia Charter Township

Lapeer County
• Almont Township

Livingston County
• Unadilla Township

Mecosta County
• Austin Township
• Mecosta Township

Menominee County
• City of Stephenson
• Daggett Township
• Faithorn Township
• Gourley Township
• Harris Township
• Holmes Township
• Lake Township
• Mellen Township
• Meyer Township
• Nadeau Township
• Spalding Township
• Stephenson Township
• Village of Daggett 
• Village of Powers

Montcalm County
• Bloomer Township
• Crystal Township

Newaygo County
• Ensley Township

Ottawa County
• City of Ferrysburg

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendation of the New Certifications and Re-certifications of Computerized Assessment Rolls for the following certifications that will expire on May 1, 2029: (Item 9 on agenda)

New Certifications:

Gladwin County
• Bourret Township

Oakland County
• City of Troy
• Addison Township
• White Lake Township

Ottawa County
• Polkton Township

St. Clair County
• Port Huron Township

Washtenaw County
• City of Manchester

Wayne County
• City of Detroit

Recertifications: