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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. |
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