May 23, 2018, Introduced by Senator STAMAS and referred to the Committee on Finance.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 28 and 34 (MCL 211.28 and 211.34), section 28
as amended by 2006 PA 143 and section 34 as amended by 1986 PA 105,
and by adding section 10g.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 10g. (1) Subject to subsections (2), (4), and (5), on and
after December 31, 2021, an assessing district shall employ an
assessor of record who is certified by the state tax commission as
a master assessing officer or an advanced assessing officer to
oversee and administer an annual assessment of all property liable
to taxation in the assessing district, as provided in section 10,
in accordance with the constitution and laws of this state and all
policies and guidelines of the state tax commission, including, but
not limited to, all assessing requirements over which the state tax
commission has jurisdiction under section 10f. An assessing
district providing for assessment services under this subsection is
further subject to all of the following requirements:
(a) The assessing district's assessor of record must be
employed in 1 of the following ways:
(i) By the assessing district to serve its assessing office.
(ii) By the assessing district and 1 or more other assessing
districts to serve each district's assessing office.
(iii) By an assessing district formed by the consolidation of
the assessing district and 1 or more other assessing districts to
serve the consolidated district's assessing office.
(b) The assessor of record must meet all of the following:
(i) Not be an elected official of the assessing district.
(ii) Be a master assessing officer if the assessing district is
rated by the state tax commission to require a master level of
certification to assess or equalize the entire unit. For purposes
of this subparagraph, ratings are subject to annual review by the
state tax commission.
(iii) Across all assessing districts for which he or she is the
assessor of record, assess, in total, at least 5,000 parcels that
together generate at least $12,000,000.00 in property tax revenue
annually, unless the state tax commission grants a waiver, in
accordance with commission guidance, based on a determination that
the assessing district, or assessing districts, served by the
assessor of record has, or collectively have, sufficient resources
and fiscal capacity to support the assessment function.
(iv) Serve the assessing district full time, unless the state
tax commission determines, based on the following considerations
and other considerations the commission considers appropriate, that
part-time service is sufficient:
(A) The number and complexity of parcels subject to assessment
in the assessing district.
(B) The total state equalization value of the property subject
to assessment in the assessing district.
(C) The number of hours per week that the assessor of record
proposes to serve the assessing district.
(D) The total anticipated workload of the assessor for all
assessing districts in which he or she proposes to serve as the
assessor of record, including the total number and complexity of
all parcels subject to assessment.
(E) The assessor's certification level.
(c) The assessing district must meet all of the following:
(i) Use a computer-assisted mass appraisal system that is
approved by the state tax commission as having sufficient software
capabilities to meet the requirements of this act and to store and
back up necessary data.
(ii) Follow a policy approved by the state tax commission for
the public inspection of its records.
(iii) Maintain reasonable office hours and availability,
including at least 8 hours per week during which the assessor of
record is physically present in the office, and normal business
hours throughout the week during which the assessor of record is
available by telephone and electronic mail.
(iv) Provide taxpayers online access to information regarding
its assessment services, including, but not limited to, parcel
information, land value maps, land adjustments, and economic
condition factors.
(v) Provide notice to taxpayers of all changes in assessment
and denials of exemption claims.
(vi) Provide a process by which an assessment administration
board or the assessor or his or her designee, pursuant to state tax
commission guidance, informally hears and attempts to resolve
assessment valuation disputes brought by taxpayers before the March
meeting of the board of review.
(vii) Meet International Association of Assessing Officers
standards regarding recommended staffing levels based on the number
and complexity of parcels in the assessing district, unless the
state tax commission grants a waiver, in accordance with commission
guidance, based on a determination that the assessing district's
staffing levels are sufficient to perform the assessment function.
(viii) Assure that its support staff is sufficiently trained,
require that its assessors maintain their certification levels, and
require that its board of review members annually attend board of
review training approved by the state tax commission.
(ix) Dedicate all revenues collected from property tax
administration fees to assessment administration and tax
collection.
(2) Subject to subsection (3), if an assessing district does
not employ an assessor of record in accordance with the
requirements of subsection (1), the assessor of record for that
assessing district is the director of tax or equalization for the
county in which the assessing district is located. As assessor of
record for 1 or more assessing districts served in the county, the
county tax or equalization director shall oversee and administer an
annual assessment of all property liable to taxation in each
assessing district, as provided in section 10, in accordance with
the constitution and laws of this state and all policies and
guidelines of the state tax commission, including, but not limited
to, all assessing requirements over which the state tax commission
has jurisdiction under section 10f. Any reference in this act to a
supervisor or other chief local assessing officer for a township,
city, local tax collecting unit, assessing district or unit, or
other similar local-unit designation shall be considered a
reference to a county tax or equalization director who serves as
the assessor of record for that assessing district pursuant to this
subsection.
(3) Each county shall provide the county-assessing services
described in subsection (2), subject to the following:
(a) The county shall provide the county-assessing services on
and after the following dates:
(i) On and after December 31, 2021, for assessing districts
that do not employ assessors of record certified by the state tax
commission as master assessing officers or advanced assessing
officers.
(ii) On and after December 31, 2023, for assessing districts
that employ assessors of record who are certified by the state tax
commission as master assessing officers or advanced assessing
officers but have not provided a notice of intent under subsection
(4)(b).
(b) A county providing the services described in subsection
(2) shall employ a director of tax or equalization who is certified
by the state tax commission as a master assessing officer. If a
county does not employ a director of tax or equalization who is
certified by the state tax commission as a master assessing officer
by October 31, 2020, that county shall, subject to subdivision (c),
contract for the provision of county-assessing services for its
assessing districts commencing pursuant to the schedule in
subdivision (a) with another county that employs a director of tax
or equalization who is certified by the state tax commission as a
master assessing officer. Subject to subdivision (d), if a county
that contracts for the provision of county-assessing services for
its assessing districts under subsection (2) subsequently decides
to provide those services itself or through a different servicing
county, the contracting county shall provide the current servicing
county and the state tax commission a notice of that intent in a
form and manner prescribed by the state tax commission at least 24
months before the change becomes effective, unless the current
servicing county agrees to an earlier effective date. If this
notice of intent is provided after October 31, 2020 but before
December 31, 2021, the 24-month period begins on December 31, 2021.
(c) A county tax or equalization department that provides
county-assessing services to another county under subdivision (b)
shall do so for not more than 1 other county unless the department
petitions the state tax commission for, and the commission grants,
a waiver, in accordance with commission guidance, based on a
determination that the department has the capacity, ability, and
organizational structure to provide services for 2 or more
additional counties.
(d) For purposes of overseeing county-assessing services
provided under this subsection and subsection (2), or a change in
the provider of those services under subdivision (b), the state tax
commission shall develop and implement an audit program to
determine whether the county's department of tax or equalization
and its assessing office is or will timely be in substantial
compliance with the requirements of this subsection, subsection
(2), and section 34(3)(a) to (i). If the state tax commission
determines that there is not or will not timely be substantial
compliance with those requirements, the state tax commission shall
assume jurisdiction over the assessment roll and either return the
roll to the county after it demonstrates its ability to comply or
provide for the preparation of the roll itself or by another
county's tax or equalization department. The costs of the
preparation of the roll by the state tax commission or another
county's tax or equalization department shall be paid by the county
from which the roll was taken. As used in this subdivision,
"substantial compliance" means that any identified deficiencies do
not pose a risk that the county is unable to perform the assessment
function. In determining whether the county is in substantial
compliance, the state tax commission shall specifically determine
whether the county has all of the following:
(i) Properly developed land values.
(ii) Adequate land value maps.
(iii) An assessment database that is not in override.
(iv) Properly developed economic condition factors.
(v) An annual personal property canvass and sufficient
personal property records according to developed policy and
statutory requirements.
(vi) Boards of review that operate within the jurisdictional
requirements of this act, as described in section 28(6).
(vii) An adequate process for determining whether to grant or
deny exemptions according to statutory requirements.
(viii) An adequate process for meeting the requirements outlined
in the state tax commission's publication entitled, "Supervising
Preparation of the Assessment Roll".
(4) Any assessing district that intends to provide for
assessing services pursuant to subsection (1) shall file a notice
of that intent with the county assessing office and the state tax
commission in a form and manner prescribed by the state tax
commission, subject to the following, as applicable:
(a) An assessing district that does not employ an assessor of
record certified by the state tax commission as a master assessing
officer or advanced assessing officer shall file a notice of intent
on or before October 31, 2020 that includes notice of the assessing
district's intent to employ an assessor of record of that required
level of certification under subsection (1). A notice of intent
filed under this subdivision is subject to subsection (5).
(b) An assessing district that employs an assessor of record
certified by the state tax commission as a master assessing officer
or advanced assessing officer shall file a notice of intent on or
before October 31, 2021. A notice of intent filed under this
subdivision is subject to subsection (5).
(c) If an assessing district files a notice of intent after
the date required under subdivision (a) or (b) to prevent
commencement of county-assessing services, the notice of intent is
effective, subject to subsection (5), not less than 24 months after
the date it is filed, unless the county assessing office agrees to
an earlier effective date. If a notice of intent under this
subdivision is filed before county-assessing services for the
assessing district have commenced under subsection (3), the 24-
month period begins on December 31 of the year that the county-
assessing services commence.
(5) The state tax commission shall develop and implement an
audit program to determine, on an assessing district's notice filed
under subsection (4), and periodically thereafter as the commission
considers necessary, whether the assessing district is or will
timely be in substantial compliance with the requirements of
subsection (1). If the state tax commission determines that the
assessing district is not or will not timely be in substantial
compliance with the requirements of subsection (1), the state tax
commission shall assume jurisdiction over the assessment roll and
either return the roll to the assessing district after it
demonstrates its ability to comply or provide for the preparation
of the roll itself or by the tax or equalization department that
services the assessing district. The costs of the preparation of
the roll by the state tax commission or the county's tax or
equalization department shall be paid by the assessing district. As
used in this subsection, "substantial compliance" means that any
identified deficiencies do not pose a risk that the assessing
district is unable to perform the assessment function. In
determining whether the assessing district is in substantial
compliance, the state tax commission shall specifically determine
whether the assessing district has all of the following:
(a) Properly developed land values.
(b) Adequate land value maps.
(c) An assessment database that is not in override.
(d) Properly developed economic condition factors.
(e) An annual personal property canvass and sufficient
personal property records according to developed policy and
statutory requirements.
(f) If providing one pursuant to section 28(7) or (8), a board
of review that operates within the jurisdictional requirements of
this act.
(g) An adequate process for determining whether to grant or
deny exemptions according to statutory requirements.
(h) An adequate process for meeting the requirements outlined
in the state tax commission's publication entitled, "Supervising
Preparation of the Assessment Roll".
(6) If an assessing district receives county-assessing
services under subsection (2), the cost of those county-assessing
services shall be paid by the county's share of property tax
administration fees, determined in accordance with section 44(3)
when a local tax collecting unit does not also serve as its own
assessing unit, and, if necessary, direct charge as provided for in
section 10d(6).
(7) As used in this section:
(a) "Advanced assessing officer" means an individual certified
by the state tax commission pursuant to section 10d as a Michigan
Advanced Assessing Officer(3) or, if the state tax commission
changes its certification designations, an individual certified by
the state tax commission to perform functions equivalent in scope,
as determined by the state tax commission, to those that previously
could have been performed by a Michigan Advanced Assessing
Officer(3).
(b) "Master assessing officer" means an individual certified
by the state tax commission pursuant to section 10d as a Michigan
Master Assessing Officer(4) or, if the state tax commission changes
its certification designations, an individual certified by the
state tax commission to perform functions equivalent in scope, as
determined by the state tax commission, to those that previously
could have been performed by a Michigan Master Assessing
Officer(4).
Sec. 28. (1) Those electors of the township appointed by the
township board shall constitute a board of review for the township.
At least 2/3 of the members shall be property taxpayers of the
township. Members appointed to the board of review shall serve for
terms of 2 years beginning at noon on January 1 of each odd-
numbered year. Each member of the board of review shall qualify by
taking the constitutional oath of office within 10 days after
appointment. The township board may fill any vacancy that occurs in
the membership of the board of review. A member of the township
board is not eligible to serve on the board or to fill any vacancy.
A spouse, mother, father, sister, brother, son, or daughter,
including an adopted child, of the assessor is not eligible to
serve on the board or to fill any vacancy. A majority of the board
of review constitutes a quorum for the transaction of business, but
a lesser number may adjourn and a majority vote of those present
shall decide all questions. At least 2 members of a 3-member board
of review shall be present to conduct any business or hearings of
the board of review.
(2) The township board may appoint 3, 6, or 9 electors of the
township, who shall constitute a board of review for the township.
If 6 or 9 members are appointed as provided in this subsection, the
membership of the board of review shall be divided into board of
review committees consisting of 3 members each for the purpose of
hearing and deciding issues protested pursuant to section 30. Two
of the 3 members of a board of review committee constitute a quorum
for the transaction of the business of the committee. All meetings
of the members of the board of review and committees shall be held
during the same hours of the same day and at the same location.
(3) A township board may appoint not more than 2 alternate
members for the same term as regular members of the board of
review. Each alternate member shall be a property taxpayer of the
township. Alternate members shall qualify by taking the
constitutional oath of office within 10 days after appointment. The
township board may fill any vacancy that occurs in the alternate
membership of the board of review. A member of the township board
is not eligible to serve as an alternate member or to fill any
vacancy. A spouse, mother, father, sister, brother, son, or
daughter, including an adopted child, of the assessor is not
eligible to serve as an alternate member or to fill any vacancy. An
alternate member may be called to perform the duties of a regular
member of the board of review in the absence of a regular member.
An alternate member may also be called to perform the duties of a
regular member of the board of review for the purpose of reaching a
decision in issues protested in which a regular member has
abstained for reasons of conflict of interest.
(4) The size, composition, and manner of appointment of the
board of review of a city may be prescribed by the charter of a
city. In the absence of or in place of a charter provision, the
governing body of the city, by ordinance, may establish the city
board of review in the same manner and for the same purposes as
provided by this section for townships.
(5) A majority of the entire board of review membership shall
indorse the assessment roll as provided in section 30. The duties
and responsibilities of the board contained in section 29 shall be
carried out by the entire membership of the board of review and a
majority of the membership constitutes a quorum for those purposes.
(6) A county in which the director of tax or equalization
serves as assessor of record for 1 or more of its assessing
districts under section 10g(2) shall provide boards of review,
staffed in accordance with rules promulgated by the state tax
commission, to fulfill all of the requirements that apply to a
local board of review under this act, subject to all of the
following:
(a) The county shall provide 3 specialized boards of review,
each to serve the entire county, as follows:
(i) One responsible for all of the duties of a local board of
review under this act insofar as they pertain to the classification
and valuation of commercial real property, industrial real
property, commercial personal property, and industrial personal
property.
(ii) One responsible for all of the duties of a local board of
review under this act insofar as they pertain to any claim of
exemption from the collection of taxes under this act.
(iii) One responsible for all of the duties of a local board of
review under this act insofar as they pertain to issues arising out
of section 27a.
(b) The county shall provide 1 of the following:
(i) A countywide general board of review responsible for all of
the duties of a local board of review under this act not delegated
to a specialized board of review under subdivision (a).
(ii) A general board of review for each of the regions that may
be established in the county under section 34(3)(k) responsible
within its region for all of the duties of a local board of review
under this act not delegated to a specialized board of review under
subdivision (a).
(c) Any reference in this act to a board of review for a
township, city, local tax collecting unit, assessing district or
unit, or other similar local-unit designation shall be considered a
reference to a county-provided board of review performing pursuant
to subdivision (a) or (b), and a county-provided board of review,
when performing pursuant to subdivision (a) or (b), shall follow
all of the requirements that would otherwise apply to a local board
of review, including, but not limited to, any local poverty
guidelines adopted by the assessing district under section 7u.
(7) Boards of review created pursuant to subsection (6) shall
serve each assessing district for which the county's tax or
equalization director serves as assessor of record under section
10g(2), except that an assessing district receiving that service
may independently provide the assessing district a board of review
limited to performing all of the duties of a local board of review
under this act insofar as they pertain to valuation of, and
exemption and transfer-of-ownership determinations for, residential
real property.
(8) An assessing district that employs for itself or together
with 1 or more other assessing districts a local assessor of record
under section 10g(1) shall do 1 of the following:
(a) Provide the assessing district with a board of review
pursuant to this section responsible for all of the duties of a
local board of review under this act.
(b) Accept for the assessing district the services of the
county's boards of review created and maintained pursuant to
subsection (6).
(c) Accept for the assessing district the services of the
county's boards of review created and maintained pursuant to
subsection (6), subject to the exception that the assessing
district may independently provide for the assessing district a
board of review limited to performing all of the duties of a local
board of review under this act insofar as they pertain to valuation
of, and exemption and transfer-of-ownership determinations for,
residential real property.
(9) Beginning January 1, 2022, to serve on a board of review
under this act, whether the board be one provided by the assessing
district or by the county, an individual must meet both of the
following qualifications:
(a) By education, experience, or both, possess a substantial
level of property tax expertise determined pursuant to specific
qualifications prescribed by the state tax commission.
(b) Be certified by the state tax commission as eligible to
serve as a member of the particular type of board of review for
which he or she is selected.
Sec. 34. (1) The county board of commissioners in each county
shall meet in April each year to determine the county equalized
value,
which equalization shall be completed and submitted along
with
the tabular statement required by section 5 of Act No. 44 of
the
Public Acts of 1911, being section 209.5 of the Michigan
Compiled
Laws, 1911 PA 44, MCL 209.5, to the state tax commission
before
the first Monday in May. The business which that the
county
board of commissioners may perform shall be conducted at a public
meeting of the county board of commissioners held in compliance
with
the open meetings act, Act No. 267 of the Public Acts of 1976,
as
amended, being sections 15.261 to 15.275 of the Michigan
Compiled
Laws. 1976 PA 267, MCL 15.261
to 15.275. Public notice of
the time, date, and place of the meeting shall be given in the
manner
required by Act No. 267 of the Public Acts of 1976, as
amended.
the open meetings act, 1976
PA 267, MCL 15.261 to 15.275.
Each year the county board of commissioners shall advise the local
taxing
units when if the state tax commission increases the
equalized
value of the county as established by the board of county
board of commissioners, and each taxing unit other than a city,
township, school district, intermediate school district, or
community college district, shall immediately reduce its maximum
authorized
millage rate, as determined after any reduction caused
by
pursuant to section 34d, so that subsequent to after the
increase
ordered by the state tax commission pursuant to Act No. 44
of
the Public Acts of 1911, as amended, being sections 209.1 to
209.8
of the Michigan Compiled Laws, 1911
PA 44, MCL 209.1 to
209.8, total property taxes levied for that unit shall not exceed
that which would have been levied for that unit at its maximum
authorized
millage rate, as determined after any reduction caused
by
pursuant to section 34d, if there had not been an increase in
valuation by the state tax commission. If its state equalized
valuation exceeds its assessed valuation by 5.0% or more in 1982 or
by any amount in 1983 or any year thereafter, a city or township
shall reduce its maximum authorized millage rate, as determined
after
any reduction caused by pursuant
to section 34d, so that
total property taxes levied for that unit do not exceed that which
would have been levied based on its assessed valuation.
(2) The county board of commissioners shall examine the
assessment rolls of the townships or cities and ascertain whether
the real and personal property in the respective townships or
cities has been equally and uniformly assessed at true cash value.
If, on the examination, the county board of commissioners considers
the assessments to be relatively unequal, it shall equalize the
assessments by adding to or deducting from the valuation of the
taxable
property in a township or city an amount which that in
the
judgment of the county board of commissioners will produce a sum
which
that represents the true cash value of that property, and
the
amount added to or deducted from the valuations in a township or
city shall be entered upon the records. The county board of
commissioners and the state tax commission shall equalize real and
personal property separately by adding to or deducting from the
valuation of taxable real property, and by adding to or deducting
from the valuation of taxable personal property in a township,
city,
or county, an amount which that
will produce a sum which that
represents the proportion of true cash value established by the
legislature. Beginning December 31, 1980, the county board of
commissioners and the state tax commission shall equalize
separately the following classes of real property by adding to or
deducting from the valuation of agricultural, developmental,
residential, commercial, industrial, and timber cutover taxable
real property, and by adding to or deducting from the valuation of
taxable personal property in a township, city, or county, an amount
as
that will produce a sum which that represents
the proportion of
true cash value established by the legislature. The tax roll and
the tax statement shall clearly set forth the latest state
equalized valuation for each item or property, which shall be
determined by using a separate factor for personal property and a
separate factor for real property as equalized. Beginning December
31, 1980, the tax roll and the tax statement shall clearly set
forth the latest state equalized valuation for each item or
property, which shall be determined by using a separate factor for
personal property and a separate factor for each classification for
real property as equalized. Factors used in determining the state
equalized valuation for real and personal property on the tax roll
shall be rounded up to not less than 4 decimal places. Equalized
values for both real and personal property shall be equalized
uniformly at the same proportion of true cash value in the county.
The county board of commissioners shall also cause to be entered
upon its records the aggregate valuation of the taxable real and
personal property of each township or city in its county as
determined by the county board of commissioners. The county board
of commissioners shall also make alterations in the description of
any
land property on the rolls as is necessary to render the
descriptions conformable to the requirements of this act. After the
rolls are equalized, each shall be certified to by the chairperson
and the clerk of the county board of commissioners and be delivered
to the supervisor of the proper township or city, who shall file
and keep the roll in his or her office.
(3) The county board of commissioners of a county shall
establish and maintain a department to survey assessments and
assist the board of commissioners in the matter of equalization of
assessments, and may employ in that department necessary technical
and
clerical personnel. which in its judgment are considered
necessary.
The personnel of the department
shall be under the
direct supervision and control of a director of the tax or
equalization department who may designate an employee of the
department as his or her deputy. The director of the county tax or
equalization department shall be appointed by the county board of
commissioners. The county board of commissioners, through the
department, may furnish assistance to local assessing officers and
local boards of review in the performance of duties imposed upon
those officers and boards by this act, including the development
and maintenance of accurate property descriptions, the discovery,
listing, and valuation of properties for tax purposes, and the
development and use of uniform valuation standards and techniques
for the assessment of property. The county board of commissioners
shall also, through the department, establish and maintain a county
assessing office, overseen and administered by a county assessor
certified as a master assessing officer or advanced assessing
officer by the state tax commission, to assist the director of tax
or equalization in the performance of his or her duties under
section 10g(2). The county assessing office shall perform all of
the duties provided for in subdivisions (a) to (i) and may
undertake 1 or more of the activities provided for in subdivisions
(j) to (o), as follows:
(a) Use a computer-assisted mass appraisal system that is
approved by the state tax commission as having sufficient software
capabilities to meet the requirements of this act and to store and
back up necessary data.
(b) Follow a policy approved by the state tax commission for
the public inspection of its records.
(c) Maintain reasonable office hours and telephone
availability, including at least 8 hours per week during which the
county assessor is physically present in the office, and normal
business hours throughout the week during which the county assessor
is available by telephone and electronic mail.
(d) Provide taxpayers online access to information regarding
its assessment services, including, but not limited to, parcel
information, land value maps, land adjustments, and economic
condition factors.
(e) Provide notice to taxpayers of all changes in assessment
and denials of exemption claims.
(f) Provide a process by which an assessment administration
board or the county assessor or his or her designee, pursuant to
state tax commission guidance, informally hears and attempts to
resolve assessment valuation disputes brought by taxpayers before
the March meeting of the board of review.
(g) Meet International Association of Assessing Officers
standards regarding recommended staffing levels based on the number
and complexity of parcels across all served assessing districts,
unless the state tax commission grants a waiver, in accordance with
commission guidance, based on a determination that the staffing
levels of the county assessing office are sufficient to perform the
assessment function.
(h) Assure that its support staff is sufficiently trained,
require that its assessors maintain their certification levels, and
require that members of its boards of review annually attend board
of review training approved by the state tax commission.
(i) Dedicate all revenues collected from its share of property
tax administration fees, as described in section 10g(6), to
assessment administration.
(j) Employ as deputy county assessor an individual certified
by the state tax commission as an advanced assessing officer or a
master assessing officer.
(k) Establish appraisal regions within the county as needed to
improve the efficiency of the county assessor's office, and, for
each appraisal region, appoint a director, certified as an advanced
assessing officer or master assessing officer by the state tax
commission, to appraise all real property within the region that is
not classified as industrial or commercial real property.
(l) Employ a real property director, certified as an advanced
assessing officer or master assessing officer by the state tax
commission, to appraise all real property within the region that is
classified as industrial or commercial real property in the county.
(m) Employ a personal property director, certified as an
advanced assessing officer or master assessing officer by the state
tax commission, to appraise and audit all personal property in the
county.
(n) Employ an appeals director, certified as an advanced
assessing officer or master assessing officer by the state tax
commission, to manage property tax appeals pertaining to property
in the county.
(o) Employ additional assessors as needed to improve the
efficiency of the office.
(4) The supervisor of a township or, with the approval of the
governing body, the certified assessor of a township or city, or
the intermediate district board of education, or the board of
education of an incorporated city or village aggrieved by the
action
of the county board of commissioners
, in equalizing the
valuations
of the townships or cities of the county , may appeal
from
the determination to the state tax tribunal in the manner
provided by law. An appeal from the determination by the county
board of commissioners shall be filed with the clerk of the
tribunal
by a written or printed petition which that shall set
forth in detail the reasons for taking the appeal. The petition
shall be signed and sworn to by the supervisor, the certified
assessor, or a majority of the members of the board of education
taking the appeal, shall show that a certain township, city, or
school district has been discriminated against in the equalization,
and
shall pray request that the state tax tribunal proceed at its
earliest convenience to review the action from which the appeal is
taken.
The state tax tribunal shall, upon hearing, determine if in
its
judgment there is a showing that the
equalization complained of
is
unfair, unjust, inequitable, or discriminatory. The state tax
tribunal
shall have has the same authority to consider and pass
upon the action and determination of the county board of
commissioners in equalizing valuations as it has to consider
complaints relative to the assessment and taxation of property. The
state
tax tribunal may order the county
board of commissioners to
reconvene and to cause the assessment rolls of the county to be
brought before it, may summon the commissioners of the county to
give evidence in relation to the equalization, and may take further
action
and may make further investigation in the premises as it
considers
necessary. The state tax tribunal shall fix a valuation
on
all property of the county. If the state tax tribunal decides
that the determination and equalization made by the county board of
commissioners is correct, further action shall not be taken. If the
state
tax tribunal, after the hearing,
decides that the valuations
of the county were improperly equalized, it shall proceed to make
deductions from, or additions to, the valuations of the respective
townships,
cities, or school districts as may be considered proper,
and
in so doing the tribunal shall have necessary, with the same
powers
as that the county board of commissioners had in the first
instance. The deductions or additions shall decrease or increase
the state equalized valuation of the local unit affected but shall
not increase or decrease the total state equalized valuation of the
county
in the case of an appeal under this section to the state tax
tribunal. If the tax tribunal finds that the valuations of a class
of property in a county were improperly equalized by that county
and determines that the total value of that class of property in
the
county may not be at the level required by law, prior to before
entry
of a final order , the
tax tribunal shall forward its
findings and determination to the state tax commission. Within 90
days after receiving the findings and determination of the tax
tribunal, the state tax commission shall determine whether the
state equalized valuation of that class of property in the county
was set at the level prescribed by law or should be revised to
provide uniformity among the counties and shall enter an order
consistent with the state tax commission's findings. The tax
tribunal shall enter a final order based upon the revised state
equalized
valuation, if any, which that
is adopted by the state tax
commission.
The state tax tribunal immediately after completing its
revision of the equalization of the valuation of the several
assessment districts shall report its action to the county board of
commissioners and board of education if the board has instituted
the appeal by filing its report with the clerk of the county board
of
commissioners. The action of the state tax tribunal in the
premises
shall constitute the equalization
of the county for the
tax year.
(5)
For purposes of appeals pursuant to subsection (4) in 1981
only,
an agent of a supervisor, including an assessor, shall be
considered
to have the authority to file and sign a petition for an
appeal,
and any otherwise timely submitted petition in 1981 by an
agent
of a supervisor shall be reviewed by the tribunal as if
submitted
by the supervisor.
Enacting section 1. This amendatory act takes effect January
1, 2019.
Enacting section 2. It is the intent of the legislature to
appropriate sufficient money to provide funding for training and
start-up costs for the transition of some assessment and board-of-
review services to the county level pursuant to this amendatory
act, including, but not limited to, necessary costs incurred to
increase the number of assessors certified by the state tax
commission as master assessing officers and advanced assessing
officers and to train and certify members of local, regional, and
specialized boards of review.