High Contrast

Our Feed

We are involved in our communities, our profession, and our clients' associations and activities.

How will my township be effected by the State Tax Commissions new AMAR standards?

The State Tax Commission (“STC”), the agency responsible for ensuring substantial compliance with the requirements of the General Property Tax Act, has set new standards when conducting an audit of minimum assessing requirements (“AMAR”). All local units of government should make themselves aware of these new requirements, as a failure to meet one or more of them may result in repercussions. If you are unaware of when your local unit of government is scheduled to be audited by the STC, click here to view a schedule through 2022. Although your local unit of government may not be scheduled for an immediate audit, we recommend ensuring compliance with the new requirements.

It is important to clarify that all the minimum assessing requirements are based upon pre-existing statutes or STC rules, policies, bulletins, and publications. Thus, local units of government may already have existing policies and resolutions set in place. These requirements are only “new” in so much as the STC is only now reviewing them when conducting an audit.

For your convenience, the chart below will provide a broad overview of the new and continuing minimum assessing requirements. If you have any questions relating to the minimum assessing requirements, or if your local unit of government would like assistance drafting policies and resolutions relating to the minimum assessing requirements, please feel free to contact our office as we would be happy to assist you.

Descriptor

New or Continuing

Explanation

Principal Resident Exemption

New

The local unit must have a policy adopted relating to the distribution of interest collected when a property owned is denied a PRE.

Property Exemptions

New

The local unit must have written procedures relating to real property exemptions.

Economic Condition Factors

Continuing

The local unit must properly calculate and document economic condition factors.

Land Value Maps

Continuing

The local unit must have accurate land value maps.

Land Value Determinations

Continuing

The local unit must correctly document and calculate Land Value Determinations.

True Cash Value

Continuing

The local unit’s true cash value on record must agree with true cash value indicated on the assessment roll.

Personal Property Canvas

New

The local unit must conduct an annual personal property canvas.

Small Business Taxpayer Exemption

New

If a local unit grants a small business taxpayer exemption, the local unit must properly process the exemptions received.

Poverty Exemptions

New

If a local unit grants a poverty exemption, the local unit must have guidelines which include an asset level test. The local unit must grant the exemptions according to statutory requirements and the local unit policy.

Board of Review

New

The July and December Board of Review must meet statutory requirements under MCL 211.53b.

Property Transfer Affidavit

New

The local unit must satisfy statutory requirements when levying the interest and penalty for failing to file a property transfer affidavit. The local unit may waive the intent and penalty by resolution and the resolution must be kept on file.

 

Recent Articles & Announcements

  1. If the Township Planning Commiss...

    Generally, no. The Michigan Zoning Enabling Act addresses the approval of special/conditional land uses and site plans. Within each Township...

    Read More
  2. Content-Based Regulations of Sig...

    Recent federal court decisions have redefined the limits of the First Amendment’s protections of signs across the country and in Mic...

    Read More
  3. Beginner’s Guide to Conque...

    Attention FOIA Coordinators! Have you ever received an extensive Freedom of Information Act (“FOIA”) request that leaves you wondering h...

    Read More
Talk to an Attorney
Request a Consultation

At Fahey Schultz Burzych Rhodes PLC, we’ve been helping municipalities, franchised businesses, employers, and more with their legal needs since 2008. We’d love to learn how we can help you, too.