MI HB4979

Requires state tax commission to audit assessing districts starting December 31, 2021 to verify compliance with assessment standards including employing certified assessors, using approved computer systems, and maintaining accessible taxpayer services.

Establishes a compliance process where districts found noncompliant must develop corrective action plans within 60 days and undergo follow-up reviews; districts failing to comply may be required to contract with a county-designated assessor.

Requires each county to designate an approved assessor by December 31, 2020 to serve as backup assessor of record for noncompliant districts; designated assessor designation is permanent for 5 years unless the assessor dies, becomes incapacitated, or is found incapable of ensuring compliance.

Mandates assessing districts provide taxpayers with designated contact information for inquiries, response times not exceeding 7 business days, online access to assessment information where broadband is available, and information about dispute resolution processes.

Takes effect immediately upon approval on March 12, 2024.