The State Tax Commission recently provided guidance to villages with boundaries that cross multiple township and/or county lines.  The League was able to secure language in last fall’s assessing reform legislation that allows any village that crosses into multiple jurisdictions to appoint one, single assessor or record to streamline their tax roll process.  The bulletin below provides the outline for how a village in this situation can now initiate that process:

Bulletin 2 of 2019:

More detailed information on Villages will be included regarding Certification information, which is annually released in August.  Attached is the detailed information provided to date in paragraph 11 of Bulletin 2 of 2019.

https://www.michigan.gov/documents/treasury/Bulletin_2_of_2019_-_Boards_of_Review_646070_7.pdf

11) Public Act 660 of 2018:

Public Act 660 of 2018 was signed by the Governor on December 31, 2018. This Public Act made several changes to the General Property Tax Act.  MCL 211.10d(7) was amended to allow a village located in more than 1 assessing district to request State Tax Commission approval that the assessment of property within the village be combined with the assessment of property in 1 of those assessing districts. Public Act 660 also amends MCL 211.28(6) to allow the governing bodies of 2 or more contiguous cities or townships to enter into an agreement to appoint a single board of review to serve as the board of review for each of those cities or townships.

Chris Hackbarth is the League’s director of state & federal affairs. He can be reached at 517-908-0304 and [email protected]