MI HB6049

Requires assessors to be certified by the state tax commission through approved training or examination, with conditional 6-month certifications available for newly elected assessors in districts under $125 million in state equalized valuation, limited to once per 4 years.

Establishes a new audit program effective December 31, 2021, requiring assessing districts to meet nine compliance requirements including employing certified assessors, using approved mass appraisal systems, maintaining accessible taxpayer services, and properly developing land values and economic condition factors.

Creates a corrective action process for non-compliant assessing districts, with initial and follow-up reviews; districts may be required to contract with a designated county assessor or employ an advanced/master assessing officer to achieve compliance.

Requires each county to designate and file an approved assessor with the state tax commission by December 31, 2020, who can serve as the assessor of record for districts required to contract with the county.

Modifies board of review appointment rules to clarify eligibility requirements and quorum provisions, and directs the legislature to appropriate funds for training, start-up costs, and technical assistance related to the new assessment oversight system.