DRAFT Meeting Minutes June 9 2026

Draft Meeting Minutes of the State Tax Commission
June 9, 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 May 26, 2026. (Item 1 on agenda)

Public Comment – Agenda Policy Items 4-10 Only: No member of the public wished to speak at public comment. (Item 2 on agenda)

State Assessed Property Appeals: (Item 3 on agenda)

Following publication of the tentative 2026 State Assessed Roll, staff received the revised reports and reached agreements with the taxpayers for the parcels identified below. No taxpayer or representative appeared before the State Tax Commission.

Huron & Eastern Railway
Staff received a revised report from the taxpayer on parcel 98-00-00-00-000-011 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

American Industrial Transport Inc.
Staff mistakenly reported the wrong values on parcel 97-00-00-00-000-029 which resulted in an error on the 2026 State Assessed Utility Roll. The Commission approved staff recommendation to change and accept the revised values.

Atlantic Railcar LLC
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-975 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

BASF Corporation
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-052 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

Boundary Rail
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-920 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

Elite Railcar Leasing and Purchasing, LLC
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-997 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

Factor Gas Liquids Inc
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-728 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

FeT Logistics LLC
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-972 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

GABX Leasing LLC
Staff mistakenly reported the wrong values on parcel 97-00-00-00-000-995 which resulted in an error on the assessed and taxable values. The Commission approved staff recommendation to change and accept the revised values.

Heritage Environmental Services, LLC
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-660 which resulted in a company name change. The Commission approved staff recommendation to approve the revised report and accept the revised name change.

Lone Star Industries, Inc.
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-269 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

Peoria River Terminal LLC
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-514 which resulted in a company name change. The Commission approved staff recommendation to approve the revised report and accept the revised name change.

St. Marys Cement USA LLC
Staff received a revised report from the taxpayer on parcel 97-00-00-00-000-409 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

Trackvale International
Staff received a revised report from the taxpayer on parcel 97-00-00-000-865 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

Union Tank Car Company
Staff mistakenly reported the wrong values on parcel 97-00-00-00-000-447 which resulted in an error on the assessed and taxable values. The Commission approved staff recommendation to change and accept the revised values.

Midwest Energy Cooperative
Staff received a revised report from the taxpayer on parcel 99-99-99-99-999-137 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

Surf Internet
Staff received a revised report from the taxpayer on parcel 99-99-99-99-999-163 which resulted in a revised assessment. The Commission approved staff recommendation to approve the revised report and accept the revised values.

The Final 2026 State Assessed Roll approved and adopted by the Commission incorporated the revised values for the above-referenced parcels.

2026 Final State Assessed Roll (Item 4 on agenda)

PA 282 of 1905, being MCL 207.1 through 2017.21, requires that each year the State Tax Commission shall determine the assessed and taxable valuation of and provide for taxation of railroad companies, railcar companies and wired 2-way communication companies actively conducting business in Michigan.

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the Final 2026 State Assessed Roll with the following values: (Item 4 on agenda)

Railroad Companies
                    Final True Cash Value                $ 3,147,419,000
                    Final Assessed Value                  $ 1,573,709,500
                    Final Capped Value                     $ 1,111,973,930
                    Final Taxable Value                     $ 1,092,191,765

Telephone and Telegraph Companies
                    Final True Cash Value                 $ 3,544,127,800
                    Final Assessed Value                  $ 1,772,063,900
                    Final Capped Value                     $ 1,938,548,792
                    Final Taxable Value                     $ 1,772,063,900

Car Loaning Companies
                    Final True Cash Value                 $    327,811,500
                    Final Assessed Value                  $    163,905,750
                    Final Capped Value                     $    163,905,750
                    Final Taxable Value                     $    163,905,750

Total Utility Roll
                    Final True Cash Value                 $ 7,019,358,300
                    Final Assessed Value                  $ 3,509,679,150
                    Final Capped Value                     $ 3,214,428,472
                    Final Taxable Value                     $ 3,028,161,415

It was moved by Quarles, supported by Morris, and unanimously approved to adopt staff’s recommendation to administratively dismiss the following duplicate case numbers to clean up the 154 access database: (Item 5 on agenda)

The Commission reviewed the staff recommendations regarding Complaint Case Number 26-002 dated January 12, 2026, Case Number 26-005 dated March 2, 2026, Case Number 26-007 dated March 13, 2026, and Case Number 25-008 dated March 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 Morris, supported by Quarles, and unanimously approved to adopt staff’s recommendation to take no further action and dismiss Complaint Case Numbers 26-002, 26-005, 26-007 and 26-008. (Item 6 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: (Item 7 on agenda)

These certifications will expire on May 1, 2029.

New Certifications: 

Manistee County
• Onekama Township

Mecosta County
• Hinton Township

Recertifications:

Houghton County
• Laird Township

Ingham County
• Meridian Township

Jackson County
• Parma Township
• Pulaski Township
• Summit Township
• Waterloo Township
• Village of Concord

Kalamazoo County
• Kalamazoo Township

Mason County
• Sherman Township

Newaygo County
• City of Newaygo

It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendation on the New Certifications and Recertifications of Computerized Assessment Rolls for the following: (Item 8 on agenda)

New Certifications:

Oakland County
• City of Lake Angelus

Cass County
• Howard Township

Kalamazoo County
• Kalamazoo Township

Oakland County
• City of the Village of Clarkston