Michigan Compiled Laws

Mich. Comp. Laws § 209.102 (2026)

State tax commission; membership; terms, qualifications, and appointment of members; vacancies; compensation; assistants; removal; oath; order; applicability of requirement that 1 commissioner be certified assessor with highest certification level; filing and delivery of decision.

✓ current as of July 2026

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STATE TAX COMMISSION

Act 360 of 1927

209.102 State tax commission; membership; terms, qualifications, and appointment of members; vacancies; compensation; assistants; removal; oath; order; applicability of requirement that 1 commissioner be certified assessor with highest certification level; filing and delivery of decision.

Sec. 2.

(1) The state tax commission shall consist of 3 commissioners, not more than 2 of whom shall be members of the same political party to be appointed by the governor with the advice and consent of the senate. All of the commissioners shall have had at least 5 years' experience in government or the private sector, dealing with state or local tax matters. Not less than 1 of the commissioners shall be a certified assessor holding the highest level of certification granted by the state assessors board. At the expiration of the terms of office of the members of the commission, commissioners shall be appointed for terms of 6 years each. Appointments to fill vacancies shall be made for the remainder of the unexpired terms with the advice and consent of the senate. The governor shall designate 1 of the commissioners as chairperson of the commission. The state tax commission has the right to appoint a secretary. The chairperson shall receive an annual salary together with actual and necessary expenses incurred in the discharge of official duties. The chairperson shall maintain an office at the office of the commission in Lansing and devote full time to the carrying out of official duties. Each of the other 2 commissioners shall receive an annual salary together with actual and necessary expenses incurred in the discharge of official duties. Expenses of the chairperson and commissioners shall not exceed the limits established by standard travel regulations of the state in effect at the time of the expenditures. The commission may engage the services of assistants and employees as necessary to carry out the provisions of this act, or of any other law of the state affecting the powers and duties of the state tax commission. Those assistants and employees shall receive their actual traveling expenses in the discharge of their duties. All salaries and expenses authorized by this act shall be paid out of the state treasury in the same manner as the salaries and expenses of other state officers are paid. The governor may remove any member of the commission for habitual misconduct, misfeasance in office, habitual or willful neglect of duty, or when satisfied that the officer is incompetent to properly execute the duties of the office. Each member of the commission within 15 days after receiving notice of appointment, shall qualify by taking and subscribing the constitutional oath of office.

(2) In appeals to the state tax commission, the decisions of the commission shall be upon a form prescribed by the commission that shall state the facts constituting the commission's finding of true cash value, the proportion of true cash value at which assessments in the local assessing district are made, and which of the 3 commonly accepted valuation approaches were used in the determination of true cash value. The order shall be signed by the commissioners concurring in the decision. A commissioner may, in writing, dissent from any order so entered. If a party desires a written record of an appeal hearing, that party shall bear the expense of the transcript of the record.

(3) The requirement that not less than 1 of the commissioners shall be a certified assessor holding the highest level of certification granted by the state assessors board shall not apply until 1 of the appointed commissioners serving on March 23, 1994, other than an acting commissioner, is replaced or reappointed. All decisions shall be filed in the office of the state tax commission and shall be mailed or delivered to a party or the party's legal representative.

History: 1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3711 ;-- Am. 1945, Act 238, Eff. Sept. 6, 1945 ;-- CL 1948, 209.102 ;-- Am. 1953, Act 80, Imd. Eff. May 15, 1953 ;-- Am. 1960, Act 147, Imd. Eff. May 9, 1960 ;-- Am. 1965, Act 192, Imd. Eff. July 15, 1965 ;-- Am. 1967, Act 304, Eff. Nov. 2, 1967 ;-- Am. 1994, Act 105, Imd. Eff. Apr. 18, 1994

Notes of Decisions

Cited in 11 cases, 1963–2020 · leading case: Cooper Twp. v. State Tax Comm'n, 222 N.W.2d 900 (Mich. 1974).

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Cooper Twp. v. State Tax Comm'n, 222 N.W.2d 900 (Mich. 1974). · cites it 3× “Therein Justice Adams pointed out *68 that MCLA 209.102; MSA 7.632 requires the Commission to include within its final decision a concise statement of facts and the reasons for its decision.”

Pantlind Hotel Co. v. State Tax Comm'n, 141 N.W.2d 699 (Mich. Ct. App. 1966). · cites it 2× “The case is remanded to the State tax commission for further proceedings consistent with this opinion and for an order of the commission that conforms to CLS 1961, § 209.102. No costs are allowed. McGregor, P.”

Ann Arbor Twp. v. State Tax Comm'n, 227 N.W.2d 784 (Mich. 1975). · cites it 2× “The STC’s final order in Cooper Twp failed to meet the requirements of MCLA 209.102; MSA 7.632 3 and on remand we directed the STC to comply with this *686 provision.”

Pavilion Apts., Inc. v. State Tax Comm'n, 130 N.W.2d 399 (Mich. 1964). “A further question is: Did the State tax commission, in issuing its opinion and order, violate the provision of PA 1960, No 147 (CLS 1961, § 209.102 [Stat Ann 1963 Cum Supp § 7.632]) which provides that: “On appeals, the State tax commission shall report all decisions in writing…”

City of Detroit v. State Tax Comm'n, 120 N.W.2d 258 (Mich. 1963). “Finally, the city claims that the defendant commission failed to comply with the requirements of CL 1948, § 209.102, as amended by PA 1960, No 147 (Stat Ann 1961 Cum Supp § 7.”

Lochmoor Club v. City of Grosse Pointe Woods, 143 N.W.2d 177 (Mich. Ct. App. 1966). “We are certain that upon remand the State tax commission will evaluate and recite adequately their finding of facts and statement of reasons under the guidelines furnished by Pavilion, Scott and Pantlind, supra, and under CLS 1961, § 209.102, as *533 amended by PA 1965, No 192…”

O. M. Scott & Sons Co. v. State Tax Comm'n, 134 N.W.2d 834 (Mich. Ct. App. 1965). “” In regard to the sufficiency of this decision, attention must be given to PA 1960, No 147 (CLS 1961, § 209.102 [Stat Ann 1963 Cum Supp § 7.632]) which provides: “On appeals, the State tax commission shall report all decisions in writing with a concise statement of the facts…”

Gen. Motors Corp. v. State Tax Comm'n, 504 N.W.2d 10 (Mich. Ct. App. 1993). “] Also relevant is § 2 of the State Tax Commission Act, MCL 209.102; MSA 7.632, which provides in part: Said commission may engage the services of such assistants and employees as may be necessary to carry out the provisions of this act, or of any other law of the state…”

Ostergren v. Frick (W.D. Mich. 2020). “§ 209.102(1). It is charged with the general supervision and administration of Michigan’s property tax laws, as well as assisting and advising state assessing officers in the proper administration of Michigan’s assessment and levying laws when necessary.”

Kent Cnty. v. State Tax Comm'n, 140 Mich. App. 770 (Mich. Ct. App. 1985). “, and the State Tax Commission, see MCL 209.102; MSA 7.632, was such a matter of discretion, there being no identity of interest with the taxing authorities which violates due process.”

Fidelman Est., Inc. v. State Tax Comm'n, 185 N.W.2d 574 (Mich. Ct. App. 1971). “PA 1967, No 304 (MCLA 1970 Cum Supp § 209.102 [Stat Ann 1970 Cum Supp § 7.632]) states in part concerning decisions of the commission: *442 “All decisions shall he filed in the office of the state tax commission and shall be mailed or delivered to a party or his legal…”

— Mich. Comp. Laws § 209.102(1) — 1 case

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