MI SB1082

Establishes a county board of revision consisting of 3 members (director of county tax/equalization department, an attorney, and one other member meeting state tax commission qualifications) serving 4-year terms to hear appeals on certain commercial, industrial, and utility property assessments valued at $600,000 or more.

Creates a two-stage appeal process: an informal preliminary meeting within 90 days of receiving a notice of assessment change, followed by a formal dispositive hearing within 90 days thereafter, with decisions issued within 60 days of the hearing.

Allows petitioners to appeal assessed value, property classification, exempt status, person assessed as liable, clerical/mathematical errors, property description, and legality or constitutionality of taxes, provided all taxes owed are paid in full (exception for indigent petitioners).

Requires the county board of revision to presume the assessment is valid and place the burden on the petitioner to show by preponderance of evidence that the assessment results from error of law or wrong principles.

Makes decisions of the county board of revision appealable directly to circuit court within 35 days, with the court reviewing whether the decision was based on competent, material, and substantial evidence and correct valuation principles.