Bill Text: MI SB1025 | 2017-2018 | 99th Legislature | Introduced

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Bill Title: Property tax; assessments; shift of certain assessment functions to county equalization departments; provide for. Amends secs. 28 & 34 of 1893 PA 206 (MCL 211.28 & 211.34) & adds sec. 10g.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-05-23 - Referred To Committee On Finance [SB1025 Detail]

Download: Michigan-2017-SB1025-Introduced.html

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SENATE BILL No. 1025

 

 

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.