DRAFT Meeting Minutes August 18 2026

Draft Meeting Minutes of the State Tax Commission

August 18, 2026

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 ws moved by Morris, supported by Quarles, and unanimously approved to adopt the minutes of June 9, 2026. (Item 1 on agenda)

Public Comment – Agenda Policy Items 3-42 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 Bulletin 7 of 2026 Random Week for “Qualified Business”. (Item 3 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved Bulletin 8 of 2026 2^nd Quarter Certified Interest Rates. (Item 4 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the Certification Level Guidelines for Townships, Cities, and Counties for 2027. The Commission approved that County certification levels will be based on the highest 2026 certification level requirement of the local units within each County. Two important notes to consider: (1) If a Township or City required an MMAO Level (4) certification for 2026, the local unit will continue to require an assessor of record with an MMAO Level (4) certification until the local unit can show a decrease in SEV for two consecutive years and (2) The value of wind turbines and photovoltaic (solar) electric generation systems in one or more units may be removed from the total SEV used to calculate required certification level requirements by submitting Form 4742 to request a waiver no later than October 31, 2026. (Township and City Certification Level Requirements) (County Certification Level Requirements) (Item 5 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved Bulletin 9 of 2026 Assessor Certification Level Requirements for 2028 with an important note that the STC will consider certification level waiver requests specific to an assessor of record if the installation of a wind turbine or photovoltaic (solar) electric generation systems increases the local unit’s certification level requirement and impacts the assessing officer’s ability to continue to serve as the assessor of record for that local unit by filing Form 5836, “State Tax Commission Application for Assessor Certification Level Waiver” before October 31, 2026. (Item 6 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved Bulletin 10 of 2026 Assessor Certification Requirements to Recertify for 2028. Five important notes to remember: (1) In order to recertify for 2028, MCAO, MAAO and MMAO assessors must complete the 2027 State Tax Commission Updates course in addition to the 16 hours of continuing education. (2) Assessors can only complete eight of the required 16 hours of continuing education through approved online courses. (3) In order to recertify for 2028 Michigan Certified Assessing Technicians must complete four hours of continuing education or the 2027 State Tax Commission Updates course. (4) Technicians have the option to complete any continuing education course approved by the STC for assessing officers or an STC online continuing education course of their choice (excluding the “Learning the HP 12C Calculator” course) offered through the STC Online Education Portal. (5) If payment in full is not made by December 31, 2027, a written delinquency notice will be provided to the assessing officer or technician. If the full payment and late fee are not received (postmarked) by the Commission by January 31, 2028, the assessing officer or technician will be referred to the Assessor Discipline Advisory Committee. (Item 7 on agenda)

Chairperson Nolde stated that all certified assessing officers must take the STC Updates class or you may lose your certification.

It was moved by Quarles, supported by Morris, and unanimously approved Form 6208 – March Board of Review Decision Notice. (Item 8 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved Form 6232 – March Board of Review Summary. (Item 9 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved Form 6230 – July / December Board of Review Decision Notice and to allow staff to add an additional space for the date the BOR was held to correlate with the property owners appeal rights. (Item 10 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved Form 6231 – Board of Review Summary. (Item 11 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved Form 6219 – Miscellaneous Totals / Statistics Report. (Item 12 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved Form 607 – 2027 Report of Assessment Roll Changes and Classification – Ad Valorem. (Item 13 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved corrected Form 2164 (L-4023) – Analysis for Equalized Valuation. (Item 14 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved Form 3128 – 2027 Taxable Value Calculations Worksheet. (Item 15 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved Form 4435 – 2027 Electronic Signature Declaration for Annual Property Reports for State Assessed Telephone, Railroad, and Car Line Entities. (Item 16 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved Form 4565 – 2027 Wind Energy System Report (as of 12-31-2026). (Item 17 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved Form 4626 – Assessing Officer’s Report of Taxable Values as of State Equalization in May. (Item 18 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved Form 5076 – Small Business Property Tax Exemption Claim Under MCL 211.9o. (Item 19 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved Form 5190 – 2027 Allocation Rates. (Item 20 on agenda)

Executive Director Isenberg noted that there were additional Personal Property forms that were missing from the list that will be submitted for approval at a later date to allow the team responsible for updating the forms additional time to allow for a system conversion to recreate the forms. It was moved by Morris, supported by Quarles, and unanimously approved the following 2027 Personal Property Forms: (Item 21 on agenda)

• Form 633 – Personal Property Statement, Electrical Distribution Cooperative
• Form 3589 – Cable Television and Public Utility Personal Property Statement
• Form 3595 – Itemized Listing of Daily Rental Property
• Form 3612 – Itemized Listing of Daily Rental Property (For Additional Reporting)
• Form 4798 – Automotive Manufacturing Equipment Personal Property Report

It was moved by Quarles, supported by Morris, and unanimously approved the following 2027 State Assessed Property Annual Reporting Forms: (Item 22 on agenda)

• Form 1027 – Stated Assessed Car Loaning, Stock Car, Refrigerator and Fast Freight Line Companies and Other Car Companies
• Form 1028 – State Assessed Railroads
• Form 1029 – State Assessed Telephone Companies

It was moved by Morris, supported by Quarles, and unanimously approved the following 2027 (Incorrectly Reported or Omitted from Assessment Roll) 154 Forms:

• Form 627 – Assessor or Equalization Director’s Notice of Property Incorrectly Reported or Omitted From Assessment Roll
• Form 628 – Notice by Owner of Property Incorrectly Reported or Omitted From Assessment Roll
• Form 629 – Notice of Property Incorrectly Reported or Omitted from the Assessment Roll Filed by a Person other than the Owner, Assessor, or Equalization Director

The Commission reviewed the staff recommendations regarding Complaint Case Number 26-010 dated March 26, 2026 and Case Number 26-011 dated April 13, 2026 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 Quarles, supported by Morris, and unanimously approved to adopt staff’s recommendation to take no further action and dismiss Complaint Case Numbers 26-010 and 26-011. (Item 24 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the Memorandum Regarding Multipliers for Valuation of Free-Standing Communication Towers for 2027 with the addition of the tax year 2027 to be added on the subject line. (Item 25 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved to adopt the Updated Executive Summary for Computer-Assisted Mass Appraisal (CAMA) Software Certification Process. (Item 26 on agenda)

Chairperson Nolde thanked the Team for all their work on getting the certification process going so that new vendors may come forward.

Executive Director Isenberg stated they were a great team of people and they have really charged on over the last few months to get things moving.

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the CAMA Software Approval Framework and Certification Process. (Item 27 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved to adopt the revised CAMA Data Standards. (Item 28 on agenda)

Chairperson Nolde thanked the CAMA Data Standards group for doing an amazing job and indicated she was proud to sit on the group with them and listen to all fine work coming through so thank you.

For informational purposes only the Commission received the revised CAMA Data Standards Resource Guide. (Item 29 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the official order to assume jurisdiction and then return the 2026 Assessment Roll for Gaines Township, Kent County as an uncertified unit. (Item 30 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved to adopt the staff recommendation on the New Certifications and Recertifications of Computerized Tax Rolls for the following local units: (Item 31 on agenda)

These certifications will expire on May 1, 2029.

New Certifications:

Clare County
• Freeman Township
• Hamilton Township
• Summerfield Township
• Surrey Township
• Winterfield Township

Iron County
• City of Iron River

Recertifications:

Genesee County
• Davison Township

Gogebic County
• Wakefield Township

Jackson County
• Spring Arbor Township

Monroe County
• Monroe Charter Township

Montcalm County
• Reynolds Township
• Richland Township

Newaygo County
• Brooks Township

New Certifications:

Allegan County
• Otsego Township

Clare County
• Greenwood Township

Kalamazoo County
• Alamo Township
• Brady Township
• Charleston Township
• Climax Township
• Prairie Ronde Township
• Wakeshma Township

Kent County
• City of Lowell

Lenawee County
• Adrian Township
• Clinton Township
• Macon Township
• Raisin Charter Township
• Rome Township

Montmorency County
• Loud Township

St. Joseph County
• City of Three Rivers
• Nottawa Township

VanBuren County
• City of Gobles
• Almena Township
• Antwerp Township
• Decatur Township
• Hamilton Township
• Lawrence Township
• Paw Paw Township
• Pine Grove Township

Recertifications:

Cass County
• Marcellus Township

Wayne County
• City of Dearborn

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the Revised Commercial Facilities Exemption Frequently Asked Questions. (Item 34 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved to adopt Form 4757 – Application for Commercial Facilities Exemption Certificate. (Item 35 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the Revised Commercial Rehabilitation Exemption Frequently Asked Questions. (Item 36 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved to adopt Form 4507 – Application for Commercial Rehabilitation Exemption Certificate.  (Item 37 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the Solar Energy Facilities Taxation Act Frequently Asked Questions. (Item 38 on agenda)

It was moved by Quarles, supported by Morris, and unanimously approved to adopt Form 6052 – Application for Solar Energy Facility Exemption Certificate. (Item 39 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved to adopt Form 6209 – Solar Energy Facility Exemption Annual Report. (Item 40 on agenda)

Chairperson Nolde wanted to thank the Exemption Team for their work on the new form and believed it would be a great help as they move on with the solar facilities.

It was moved by Quarles, supported by Morris, and unanimously approved to adopt the staff recommendations on the Special Items Exemptions Agenda. (Item 41 on agenda) (Special Items Exemptions Agenda Link)

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendations on the Exemptions Agenda. (Item 42 on agenda) (Exemptions Agenda Link)

It was moved by Quarles, supported by Morris, and unanimously approved to adopt the staff recommendations on MCL 211.154 petitions on the Concurrence Agenda. (Item 43 on agenda) (154 Concurrence Agenda Link)

At 9:23 a.m. the Commission approved to go into recess to await the 9:30 a.m. scheduled MCL 211.154 Special Items and Non-Concurrence Agenda hearings and remaining items on their agenda.

MCL 211.154 Special Items Agenda petitions 154-2025-0359 and 154-2025-0374, Joseph Jones and Cynthia Kuber spoke on behalf K&K Whse LLC / KK Integrated Logistics Inc. Jeremy Romer and Nikki Linder spoke on behalf of the City of Menominee.

Mr. Jones indicated there was one warehouse, one fire, and three tax parcels. The petition was filed after the City of Menominee previously filed with the parent parcel. Mr. Jones indicated that the entire warehouse was a complete loss and completely destroyed in a fire. Mr. Jones also indicated that in this case, by the City’s own admission there was not an assessor and there was no inspection to the property by tax day. We are requesting for total destruction for phase 7 and phase 8 and the values be set at $0. 

Mr. Romer indicated that the City had concerns with the grouping of phase 7 and 8.  The City is not disputing the damage to phase 7 but was disputing there was not significant damage to phase 8.

Ms. Kuber indicated that there was not separate buildings the reason they were grouped as 7 and 8 is because they were built in different phases. There is one building and one tenant. There is no division or wall between 7 and 8. Every piece was replaced with phase 7 and 8.

Ms. Linder indicated the city does not dispute there was damage to the west wall and that there was damage to the roof of phase 7 however we received nothing from the building inspector that there was anything wrong with building 8. Ms. Linder indicated there was still value to the building.

Chairperson Nolde indicated the numbers the Commission were working with were for the 2023 tax year the assessed value was $777,700 and the taxable value was $666,950.

MCL 211.154 Special Items Agenda Item 154-2026-0034, Dulcee Atherton spoke on behalf of the City of Marquette as the assessor. Ms. Atherton indicated that they do not feel there has been any value omitted or any clerical errors. The case has been heard by the Michigan Tax Tribunal and has been dismissed.

MCL 211.154 Special Items Agenda Item 154-2027-0092, Richard Sundquist spoke on behalf of Cleveland-Cliffs Steel Corporation and Seth O’Loughlin spoke on behalf of the City of Melvindale.

Mr. Sundquist indicated that they are asking for the Commission to adopt the staff recommendation which is to revoke the December 17, 2025 Order and to withdraw the concurrence form which was the basis of the order. Mr. Sundquist indicated that his client did not agree with the petition.

Mr. O’Loughlin indicated that he would like to start with how we first came to this place and that is because the taxpayer came to the Commission and said we omitted property and we are coming to you to do the right thing. When they did that it unfortunately listed the wrong parcel number on the form and we know that because of the value listed on the form. That value could have only corresponded to the 2023 parcel and one number was switched on the parcel number. The Commission ruled on it last December and no appeal was taken on it. Believes the Commission should deny the rehearing request.

Chairperson Nolde indicated that she would like to thank the petitioner for coming forward to correct their assessment for tax year 2023. The petitioner filed the 4155 form using the incorrect parcel number when compared to the assessment. Petitioner stated an assessed value of $2,085,800 which is shown on parcel number 999-00-1688-023 not on 999-00-1656-021. They are more than one number apart. In order to correct the assessment from $2,085,800 to the requested assessment of $2,647,300 which is a $561,500 assessment increase the parcel number had to be corrected. It appears there was no prejudice to Cleveland Cliffs as it was assigned both parcel numbers when the mix up occurred. A note for the petitioner, the assessment change notices that went out for 2024 would have had those numbers identified on each of those notices. They received notice that 023 had the $2 million dollar one and the other one had the minimal assessment. They went on to file that with the incorrect number. Again, the assessment change notices would have had that number which should have come before the Commission. I believe it would be an injustice to the local unit of government if the State Tax Commission Order of December 17, 2025 was to be revoked due to a parcel correction by the assessor and staff as a parcel number and values are reflected properly on the Order. I don’t believe it would be the intention of Cleveland Cliffs to forgo paying their rightful tax error as the error began with their filing.

MCL 211.154 Special Items Agenda Item 154-2025-0169, Beth Scriegle spoke on behalf of Dwight Scheidel. My clients mother passed away. Prior to passing away she had a will that conveyed her property to her children. My client decided to buy out the other siblings and there was a quick claim deed. Because of this event the assessor is stating there was an uncapping event that took place. My clients position under MCL 211.27a(6)(f)(ii) believe it is not an uncapping event. When the siblings conveyed the property to my client that was also not an uncapping event under 211.27a(7)(2). Finally, under MCL 211.27a(7)(t) that also was not an uncapping event either. The township is stating there was an uncapping event.

MCL 211.154 Special Items Agenda Item 154-2023-0618, Paul Bach spoke on behalf of Terrance & Cindy Lynch. Elijah Burkhardt spoke on behalf of the City of Omer.

Mr. Bach indicated the taxpayer wants to make sure the record card is accurate. It is a complex case because it was built over several years. We met with the assessor to make some modifications to the record card. There still seems to be some inaccuracies to the record card.

Mr. Burkhardt indicated he was able to figure out who the building inspector was at that time. They decided to reach out to the building inspector in late 2021. There were aerial photographs.

It was moved by Morris, supported by Quarles, and unanimously approved to postpone petition 154-2023-0618 until the October 20^th STC meeting and remove MCL 211.154 petition 154-2024-0092 from the agenda to act on it separately and approved to adopt staff recommendations on all other MCL 211.154 petition on the Special Items Agenda. (Item 44 on agenda)

It was moved by Morris, supported by Quarles, and unanimously approved to dismiss petition 154-2024-0092. (Item 44 on agenda) (154 Special Items Agenda Link)

MCL 211.154 Non-Concurrence Agenda Item 154-2025-0265, Jessica and Robert Latva spoke on behalf of themselves. The taxpayer indicated they were before the Commission to see if the value on the notice was going to be approved. The taxpayer indicated they closed on the lot in December of 2013. The structure was built and closed on the property in May of 2014. The amount that we owe will be the difference of what we have already paid. We just want to get this corrected.

Chairperson Nolde indicated that there had been several years of no taxes. The most they can do under statute is current and two years prior. Once you receive the Commission’s order you may appeal the value to the Michigan Tax Tribunal. The tax bill will be available through the County Treasurer and there will be a record of what you have already paid. They should take the difference of what the taxable value was to the new value and send you a bill for the difference. Talk to your assessor regarding this matter and make sure they are charging you only for the difference. I can tell you what we are going to approve for 2025 your taxable states $98,313 and he wants it to be $93,254 so that is a $5,000 less. Then for 2024 there is again almost $5,000 less. So there is almost $5,000 per year he is requesting on that revised petition.

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendations on all MCL 211.154 petitions on the Non-Concurrence Agenda.  (Item 45 on agenda) (154 Non-Concurrence Agenda Link)

Public Comment: (Item 46 on agenda)

Ellis Boal spoke before the Commission and indicated that he will be speaking regarding an abatement matter at a future STC meeting and just wanted to listen to see how the Commission meetings worked and wanted to introduce himself.

Other Items for Discussion: (Item 47 on agenda)

No further items were discussed.

The October 20, 2026, Commission meeting is scheduled to take place at the Okemos Conference Center in Okemos A, B & C, 2187 University Park Drive, Okemos. The meeting will also be available virtually via Microsoft Teams. The agenda along with a video and audio link to the virtual meeting will be posted on the State Tax Commission’s website at www.michigan.gov/statetaxcommission one week prior to the meeting.

It was moved by Morris, supported by Quarles, and unanimously approved to adjourn the meeting of the State Tax Commission at 11:28 am.

DATE TYPED:                   August 19, 2026
DATE APPROVED:          October 20, 2026

                                                     __ 

Peggy L. Nolde, Chairperson 
State Tax Commission

                                                      __

W. Howard Morris, Member 
State Tax Commission

_________________________________

Nancy L. Quarles, Member
State Tax Commission