MI SB1025

Requires assessing districts to employ a certified master or advanced assessing officer as assessor of record by December 31, 2021, or transition to county-level assessment services.

Establishes minimum standards for assessors of record, including full-time service (unless waiver granted), oversight of at least 5,000 parcels generating $12,000,000 annually in tax revenue, and compliance with International Association of Assessing Officers staffing standards.

Mandates county tax or equalization directors to serve as assessor of record for districts that do not comply, with counties required to employ certified master assessing officers and establish county assessing offices by December 31, 2021 or 2023.

Requires assessing districts to provide boards of review with qualified members (certified by state tax commission starting January 1, 2022) and establishes specialized county-level boards of review for commercial, industrial, exemption, and transfer-of-ownership matters when counties assume assessment functions.

Imposes specific operational requirements including computer-assisted mass appraisal systems, online taxpayer access to assessment information, informal dispute resolution processes, and dedication of property tax administration fee revenues to assessment functions.