Organized to improve the standards of assessment practice; to provide a clearing house for the collection and distribution of useful information relative to assessment practice; and to promote justice and equality in the distribution of the tax burden.

MAA President's Message

Hello MAA Members,

I am sure that many of you are aware of House Bill No. 5578 which was introduced by State Representative David Maturen and passed the Michigan House on June 8, 2016.  This legislation would amend the Tax Tribunal Act to require that the Tribunal make an independent determination and to state its findings of fact as to a number of criteria including identifying the market in which the subject property competes and analyzing the highest and best use of the subject property.  The new legislation requires the calculation of a replacement or reproduction construction cost for property that has the same highest and best use as the subject property and provides for an expanded analysis to choose comparable properties with the same highest and best use as the subject property.  This legislation also requires that the Tribunal shall “use, weigh, and reconcile” not only the valuation method used by the Assessor but also the sales, income capitalization and cost approaches to value.

These property valuation requirements are firmly aligned with generally accepted appraisal principles, which is why this legislation has had the strong support of the Michigan Assessors Association.  If House Bill No. 5578 were to become law it would likely place additional property valuation requirements on both Petitioners and Respondents equally.  The statutory defense of major assessment appeals at the entire Tribunal has always taken a significant investment of time and resources by local municipalities.  One cannot underestimate the importance of early strategic legal planning and the retention of expert appraisers and experienced tax counsel in these matters.  Some things never change.

Thank you,
~ Matthew Schmidt, President


W.A. “Pete” Rodda, CAE, RES
I.A.A.O. President
W.A. “Pete” Rodda, CAE, RES

Roper, North Carolina

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