Emergency-related state tax relief available for taxpayers located in multiple counties of Michigan impacted by severe weather.
Learn About Disaster Relief
DRAFT STC Meeting Minutes for April 7 2026
DRAFT STC Meeting Minutes for April 7 2026
DRAFT MINUTES OF THE MEETING OF THE STATE TAX COMMISSION
April 7, 2026 – 9:00 a.m.
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 February 24, 2026. (Item 1 on agenda)
Public Comment – Agenda Policy Items 4-17 Only: No member of the public wished to speak at public comment. (Item 2 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt the 2027 State Tax Commission meeting schedule. (Item 3 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the 2026 Values for Department of Natural Resources, Payment in Lieu of Taxes (DNR PILT) Properties. (Item 4 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt the staff recommendation regarding the 2026 Cap Rates for Railroads and Carlines for State Assessed Property. (Item 5 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved Bulletin 3 of 2026 Recalculating Taxable Value for Assessment Years Which Follow the Years Changed by an Order of the State Tax Commission or the Michigan Tax Tribunal. (Item 6 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt Form 6215 – Assessor Affidavit Regarding the Recalculation of Taxable Value Following a State Tax Commission Order for a Prior Year. (Item 7 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt Form 3452 – Assessor Affidavit Regarding the Recalculation of Taxable Value Following an MTT Order for a Prior Year. (Item 8 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt Form 609 – Report of Taxable Valuations Including Additions, Losses and Totals as Approved by the Board of Review. (Item 9 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the revised 2026 Millage Rollback Forms: (Item 10 on agenda)
- Form 612 – 2026 Millage Reduction Fraction Computation
- Form 613 – 2026 Complete Millage Reduction Fraction Computation
It was moved by Quarles, supported by Morris, and unanimously approved the Memorandum Regarding Form 5107 – State Tax Commission Affidavit for Disabled Veterans Exemption: Updates and Proration Examples. (Item 11 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt revised Form 5107 – State Tax Commission Affidavit for Disabled Veterans Exemption. (Item 12 on agenda)
It was moved by Quarles, supported by Morris, and unanimously approved to adopt the Charitable Nonprofit Housing Frequently Asked Questions. (Item 13 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved the following CAMA Data Standardized Lists: (Item 14 on agenda)
- Intermediate School District Codes and Names
- Community College Codes and Names
- Authority Codes, Names and Types
It was moved by Morris, supported Quarles, and unanimously approved to provide staff the authority to maintain the lists as part of the CAMA Data Standards. (Item 14 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 15 on agenda)
New Certifications:
Alcona County
- Mikado Township
Mackinac County
- Brevort Township
Recertifications:
Benzie County
- Almira Township
- Blain Township
- Crystal Lake Township
- Homestead Township
- Lake Township
- Weldon Township
Genesee County
- City of Montrose
- Argentine Township
- Gaines Township
Grand Traverse County
- City of Traverse City
Houghton County
- City of Hancock
- Adams Township
- Calumet Township
- Portage Township
Kalamazoo County
- City of Portage
Kent County
- Ada Township
- Gaines Charter Township
Macomb County
- Lenox Township
- Richmond Township
Mason County
- Grant Township
- Hamlin Township
- Logan Township
- Pere Marquette Township
Monroe County
- Berlin Charter Township
Montcalm County
- Village of Howard City
Montmorency County
- Albert Township
Ottawa County
- Robinson Township
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 16 on agenda)
New Certifications:
Hillsdale County
- Allen Township
Muskegon County
- Muskegon Township
Recertifications:
Barry County
- City of Hastings
Bay County
- City of Bay City
- Bangor Township
- Garfield Township
Branch County
- Coldwater Township
Clare County
- Hayes Township
Crawford County
- Grayling Township
Delta County
- City of Escanaba
Dickinson County
- City of Iron Mountain
Genesee County
- Genesee Township
- Mt. Morris Township
- Mundy Township
Grand Traverse County
- City of Traverse City
Hillsdale County
- Amboy Township
Iron County
- Bates Township
Jackson County
- Blackman Township
Kalamazoo County
- City of Portage
Kent County
- Gaines Township
Lenawee County
- City of Hudson
- City of Morenci
- Blissfield Township
- Deerfield Township
- Fairfield Township
- Medina Township
- Ogden Township
- Palmyra Township
- Riga Township
Livingston County
- Brighton Township
Macomb County
- City of Fraser
- City of Grosse Pointe Shores
- Clinton Township
- Shelby Township
Marquette County
- City of Marquette
Mecosta County
- Mecosta Township
Monroe County
- City of Milan
- Ash Township
Oakland County
- City of Berkley
- City of Birmingham
- City of Bloomfield Hills
- City of Huntington Woods
- City of Keego Harbor
- City of Lathrup Village
- City of Orchard Lake
- City of Pleasant Ridge
- City of Pontiac
- City of Rochester
- City of South Lyon
- City of Walled Lake
- City of Wixom
- Commerce Township
- Highland Township
- Holly Township
- Lyon Township
- Milford Township
- Novi Township
- Orion Township
- Royal Oak Township
- Southfield Township
- Springfield Township
- West Bloomfield Township
Osceola County
- Marion Township
Ottawa County
- City of Grand Haven
- Blendon Township
- Crockery Township
- Holland Township
- Park Township
Washtenaw County
- City of Chelsea
- City of Milan
- City of Ypsilanti
- Ann Arbor Township
- Lyndon Township
Wayne County
- City of Belleville
- City of Ecorse
- City of Garden City
- City of Grosse Pointe Park
- City of Grosse Pointe Shores
- City of Hamtramck
- City of Harper Woods
- City of Highland Park
- City of Inkster
- City of Livonia
- City of Plymouth
- City of River Rouge
- City of Rockwood
- City of Taylor
- City of Wayne
- City of Westland
- Canton Township
- Northville Township
- Plymouth Township
- Redford Township
- Sumpter Township
It was moved by Quarles, supported by Morris, and unanimously approved to adopt the staff recommendations on the Exemptions Agenda. (Item 17 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 18 on agenda) (Concurrence Agenda Link)
At 9:15 a.m. the Commission approved to go into recess. 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.
Mark Hilpert spoke on behalf of Pleasantrees Cannabis Company, as their attorney and Seth O’Loughlin spoke on behalf of Harrison Township, as their attorney regarding MCL 211.154 Special Items Agenda petition 154-2025-0267.
Mark Hilpert indicated in 2023 the taxpayer filed a Small Business Taxpayer Exemption in lieu of filing a Personal Property Statement. He noted the Board of Review denied the exemption and the taxpayer appealed that denial to the Michigan Tax Tribunal (MTT). The taxpayer then withdrew the petition with the MTT due to filing the 154 petition with the State Tax Commission. Mark Hilpert believes the STC can make the decision on the appropriate value for the property.
Seth O’Loughlin indicated the township’s position is clear and does not believe the Commission has jurisdiction on this matter due to the fact the taxpayer did go to the MBOR. He stated the township agrees with the staff recommendation.
Scott Engerson spoke on behalf of the City of Kentwood as a tax consultant regarding MCL 211.154 Special Items Agenda petition 154-2024-0435.
Scott Engerson indicated the city agrees with the staff recommendation and believes the Commission should dismiss the 2021 tax year and approve the 2022 & 2023 years as submitted.
Michael Matheson spoke on behalf of Rivard, Justin S. representing the taxpayer and Polly Cairns spoke on behalf of Garfield Township as their current assessor of record regarding MCL 211.154 Special Items Agenda petition 154-2025-0261.
Michael Matheson indicated that Justin is his nephew and an investor in the business. He noted that the brewery opened in August of 2025 and that there was no personal property on site as of December 31, 2024. He further explained that the project was a rebuild of an old car wash in the city and there were delays in obtaining the materials postponing the opening. He also stated no lease agreement was in place until January 2025.
Polly Cairns indicated that she was not the assessor of record at the time this transaction occurred. She noted that the previous assessor estimated an assessment of $50,000 for 2023, 2024 and 2025. She as the current assessor of record concurs with the staff recommendation to dismiss the petition.
It was moved by Morris, supported by Quarles, and unanimously approved to remove MCL 211.154 petition 154-2025-0261 on the Special Items Agenda. (Item 19 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to set the assessment value at $0 for MCL 211.154 petition 154-2025-0261 on the Special Items Agenda. (Item 19 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to add MCL 211.154 petition 154-2024-0438 to the Special Items Agenda from the NonConcurrence Agenda and approve the withdrawal of the petition. (Item 19 on agenda)
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendations on all other MCL 211.154 petitions as adjusted on the Special Items Agenda. (Item 19 on agenda) (Special Items Agenda Link)
Robert Brazeau spoke on behalf of City of Lincoln Park as their assessor regarding MCL 211.154 NonConcurrence Agenda petitions 154-2025-0274 and 154-2025-0315. (Item 20 on agenda)
Robert Brazeau indicated the city didn’t receive the amended returns until March of 2025 and the petitions are 2024 assessed. Mr. Brazeau stated he couldn’t go along with changing the value when they didn’t amend their returns timely. Mr. Brazeau indicated to the Commission that he would be able to review the properties in time for the June 9th meeting.
Nathan Hager spoke on behalf of North Branch Township as their assessor regarding MCL 211.154 NonConcurrence Agenda petition 154-2024-0274. (Item 20 on agenda)
Nathan Hager indicated that he discovered this property after becoming the assessor of record for North Branch in 2024. He noted that a house had been built on the property but had not been previously assessed, and that he had inspected and measured it. Mr. Hager indicated that the property should have been placed on the roll for 2022 and is asking to amend the values for 2022, 2023 and 2024.
Executive Director Isenberg indicated that she would like to have MCL 211.154 petitions 154-2025-0359 and 154-2025-0374 removed from the agenda for additional staff review.
It was moved by Morris, supported by Quarles, and unanimously approved to remove the following MCL 211.154 petitions from the NonConcurrence Agenda for further staff review. (Item 20 on agenda)
City of Menominee, Menominee County
154-2025-0359 K&K WHSE LLC / KK Integrated Logistics Inc. 051-005-340-16 - Special Property
2023 AV from $777,700 to $0 TV from $666,950 to $0
154-2025-0374 K&K WHSE LLC / KK Integrated Logistics Inc. 051-005-340-17 - Special Property
2023 AV from $823,400 to $0 TV from $706,215 to $0
It was moved by Morris, supported by Quarles, and unanimously approved to postpone the following MCL 211.154 petitions until the June 9, 2026 meeting. (Item 20 on agenda)
City of Lincoln Park, Wayne County
154-2025-0274 Taco Bell of America 45-999-00-7047-022 - Personal Property
2024 AV from $270,900 to $158,271 TV from $270,900 to $158,271
154-2025-0315 Taco Bell of America 45-999-00-2680-000 - Personal Property
2024 AV from $287,500 to $164,260 TV from $287,500 to $164,260
It was moved by Morris, supported by Quarles, and unanimously approved to withdraw the following MCL 211.154 petition. (Item 20 on agenda)
City of Warren, Macomb County
154-2024-0438 GFL Environmental USA Roll-Off Inc 12-99-06-932-926 - Personal Property
2022 AV from $2,420,519 to $1,184,550 TV from $2,420,519 to $1,184,550
It was moved by Morris, supported by Quarles, and unanimously approved to adopt the staff recommendations on all other MCL 211.154 petitions on the Non-Concurrence Agenda. (Item 20 on agenda) (Non-Concurrence Agenda Link)
Public Comment: No member of the public wished to speak at public comment. (Item 21 on agenda)
Other Items for Discussion: (Item 22 on agenda)
Executive Director Isenberg indicated there are new vendors interested in providing CAMA Software services in Michigan. We are currently working on that pathway to receive STC approval and plan to present a draft of the framework to the Commission next month.
The May 11, 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 10:25 am.
DATE TYPED: April 8, 2026
DATE APPROVED: May 11, 2026
Peggy L. Nolde, Chairperson
State Tax Commission
W. Howard Morris, Member
State Tax Commission
__________________________
Nancy L. Quarles, Member
State Tax Commission