DRAFT Meeting Minutes of the State Tax Commission
October 20, 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 August 18, 2026. (Item 1 on agenda)
Public Comment – Agenda Policy Items 3-23 Only: No member of the public wished to speak at public comment on agenda items 3-23. (Item 2 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendations for 2026 classification appeals 26-001 through 26-008, 26-031 through 26-033, and 26-040 through 26-046. (Classification Appeals Listing Link) (Item 3 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt staff recommendation to hold in abeyance the 2026 classification appeals 26-009 through 26-030 and 26-034 through 26-039. (Classification Appeals Listing Held in Abeyance Link) (Item 4 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved Bulletin 11 of 2026 – 2027 Property Tax Appeal Procedures. (Item 5 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved Bulletin 12 of 2026 – 2027 Property Tax and Equalization Calendar. (Item 6 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved Bulletin 13 of 2026 – Replacement Construction – Accident or Act of God. (Item 7 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved Bulletin 14 of 2026 – July and December Boards of Review. (Item 8 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved the revised Board of Review Questions and Answers. (Item 9 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved Form 614 – 2027 Tax Rate Request. (Item 10 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved the following 2027 Personal Property Forms: (Item 11 on agenda)
- Form 632 – Personal Property Statement
- Form 2698 – 2027 Idle Equipment, Obsolete Equipment, and Surplus Equipment
- Form 2699 – 2027 Statement of “Qualified Personal Property” by a “Qualified Business” (as of 12-31-26)
- Form 2807 – 2027 Statement of “Qualified Personal Property” by a “Qualified Business”
- Form 3966 – 2027 Taxpayer Report of Personal Property “Move-Ins” of Used Equipment (As of 12-31-26) Occurring During 2026
- Form 4452 – 2027 Cellular (Wireless) Site Equipment Personal Property Report
Executive Director Isenberg indicated that she would like to point out to assessors on Form 632, question number two on the first page was changed to include Solar Energy Facilities and the instructions were updated accordingly.
It was moved by Quarles, supported by Morris, and unanimously approved the following 2027 Forms: (Item 12 on agenda)
- Form 3991 – Gas Turbine and Diesel Electric Generator Report
- Form 4070 – Hydroelectric Report – Real Property
- Form 4094 – Steam Electric Report
It was moved by Morris, supported by Quarles, and unanimously approved Form 611 (L-4022SA) – 2027 Report of Assessment Roll Changes and Classification – Special Acts. (Item 13 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved Form 2793 – 2026 24 and 12 Month Sales Ratio Study for Determining the 2027 Starting Base. (Item 14 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the 2027 System Economic Factors for the 2027 Year. (Item 15 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt the Nuclear Plant Composite Factors for 2027. (Item 16 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the Pipeline Economic Factors for 2027. (Item 17 on agenda)
The Commission reviewed the staff recommendations regarding Complaint Case Number 26-014 dated May 18, 2026 and Case Number 26-016 dated June 17, 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 26-014 and 26-016. (Item 18 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt the official order adopting the signed Consent Agreement between the Assessor Discipline Advisory Committee and Ms. Jamie Houserman, holding a formal hearing before the Michigan Office of Administrative Hearings and Rules (MOAHR) in abeyance. Ms. Houserman shall complete a course on New, Loss, Additions, Losses and Adjustment which must be pre-approved by the Executive Director of the State Tax Commission and completed within one year of the date of the State Tax Commission Order. Upon successful completion of the required course, Ms. Houserman shall be released from discipline. Failure to successfully complete the required course shall result in Ms. Jamie Houserman automatically being referred to MOAHR for a formal hearing. (Item 19 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved the recommendation of the Michigan Office of Administrative Hearings and Rules (MOAHR) Proposal for Decision to adopt the official order to revoke Kyle Harris’ assessor certification finding that misfeasance, malfeasance, and nonfeasance of duties occurred. Mr. Harris shall cease acting as the assessor of record for any local assessing unit, effective upon issuance and entry of the State Tax Commission order. (Item 20 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt the list of OPRA Qualified Local Government Units. (Item 21 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendations on the Special Items Exemptions Agenda. (Item 22 on agenda) (Special Items Exemptions Agenda Link)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt the staff recommendations on the Exemptions Agenda. (Item 23 on agenda) (Exemptions Agenda Link)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendations on MCL 211.154 petitions on the Concurrence Agenda. (Item 24 on agenda) (154 Concurrence Agenda Link)
Chairperson Nolde indicated that she truly appreciated and I am sure the other Commissioners do to the little side notes that were added to the MCL 211.154 agendas. Chairperson Nolde stated they were very helpful and wanted to thank the team for adding them.
Commissioners Morris indicated that he couldn’t agree with Chairperson Nolde more and also wanted to thank the team and appreciated the time and effort of staff adding the notes.
At 9:15 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.
The Commission came back into session at 9:30 a.m. for their scheduled MCL 211.154 Special Items and NonConcurrence Agenda hearings and the remaining items on their agenda.
MCL 211.154 Special Items Agenda petition 154-2026-0073 and 154-2026-0081, Kaori Marikawa spoke as the taxpayer.
Ms. Marikawa indicated that the assessment on petition 154-2026-0073 had increased by 73% from last year to this year. The first thing I am going to address is the addition and nothing has changed on the property and there was no construction on the property. The WGEP size increased and there was no measurement of the property or no inspection between 2025 and 2026. The increase in square footage is suspicious. There is no evidence of a renovation at all to justify the increase. There has been no modification to the home there are broken windows, termite damage, roof leaks, etc.… Would like the unlawful increase removed. Regarding petition 154-2026-0081 there is an increase in value that is not supported by market data, the assessor changed the land table code from 32A and wanted 32C on the vacant parcel adjacent to the residential home.
Chairperson Nolde indicated from what I am seeing the issue is regarding value. This is something the Commission has no jurisdiction over that would be the Michigan Tax Tribunal just to help you along. Once you receive our order you will have 35 days to appeal to the Tribunal.
Ms. Marikawa indicated regarding petition 154-2026-0081 there is an increase in value that is not supported by market data, the assessor changed the land table code from 32A and wanted 32C on the vacant parcel adjacent to the residential home.
Commissioner Morris indicated that this is another valuation issue. We handle incorrectly reported not on the tax roll under the 154 process. What you are questioning in both of your cases are valuation issues. We are not the venue to hear that and cannot fix that. When we get this back to you after this meeting it will give you instructions on how to go to the Michigan Tax Tribunal and that is where they handle valuation issues.
Chairperson Nolde indicated that there needed to be an inspection on the property and have it done on everything to get it figured out. If you are not going to allow the inspection on the property then that is not the correct way to go to get things corrected.
MCL 211.154 Special Items Agenda petition 154-2025-0355, Jerry Markey spoke on behalf of the City of Ann Arbor assessing office.
Mr. Markey indicated he wasn’t sure if the petitioner was going to call in or not but was available to address any questions the Commission may have.
The Commissioners had no questions for Mr. Markey and thanked him for calling.
MCL 211.154 Special Items Agenda petition 154-2026-0082, Rod Dunlap spoke on behalf of the taxpayer.
Mr. Dunlap indicated that we received this notification from the City but did not receive any of the attached documents. We did see it has been set up to receive the recommendation to not be approved. We don’t understand what they are actually changing to the property that already existed. It looks like we have a property that has a mixed use that has been going on for some time and the legal description of the property had already been determined. We don’t see what the change in the tax status is that is being proposed on this petition that is being considered.
Chairperson Nolde indicated they want to take it from exempt to taxable because the City had assumed the Michigan State Highway Commission had owned the property based on a deed. We have the filing however the Commission lacks authority to grant exemptions or remove exemption status. It will be an order coming from the Commission and then you can take it to the Michigan Tax Tribunal.
Mr. Dunlap stated is the Commission going to dismiss the petition that has been filed that is what I thought the recommendation was.
Chairperson Nolde indicated you are correct due to not having statutory jurisdiction. There is an appeal process once this order comes out to the Michigan Tax Tribunal.
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendations on MCL 211.154 petitions on the Special Items Agenda. (Item 25 on agenda) (154 Special Items Agenda Link)
MCL 211.154 Non-Concurrence Agenda Item 154-2026-0145 and 154-2026-0146, Janice Frizzell spoke on behalf of Baldwin Township as the assessor.
Ms. Frizzell indicated that both the property owners in this case were sent all of the paperwork. I did not hear anything from either of the property owners. They were given ample time to contact me or respond and they never did. I am here in case there are any questions or clarification needed for the Commission.
The Commissioners indicated they had no questions and thanked Ms. Frizzell.
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 26 on agenda) (154 Non-Concurrence Agenda Link)
Public Comment: (Item 27 on agenda) No member of the public wished to speak at public comment.
Other Items for Discussion: (Item 28 on agenda)
Executive Director Isenberg indicated there will be a new format for your MCL 211.154 agendas. It has been moved out of the Access program into a new program so it will look a little bit different for us.
Executive Director Isenberg also indicated we are still working through the ADA requirements on some of these items and our agenda items that are posted online we cannot use the text in the top right corner anymore that says agenda item number and our date so we are going to look at doing that a little bit different to see what works for ADA compliance. As we continue to work through this things may change a little bit.
Commissioner Morris indicated with regard to the 154 issue we are still going to get the same information correct?
Executive Director Isenberg indicated you will still get the same information it will just look a little different from what you have in front of you right now.
The November 17, 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 10:20 am.
DATE TYPED: October 21, 2026
DATE APPROVED: November 17, 2026
_________________________________
Peggy L. Nolde, Chairperson
State Tax Commission
_________________________________
W. Howard Morris, Member
State Tax Commission
_________________________________
Nancy L. Quarles, Member
State Tax Commission