What is the primary responsibility of the State Tax Commission in Michigan?

The State Tax Commission in Michigan is primarily responsible for supervising assessors and ensuring that property taxation is conducted fairly and accurately across the state. This involves establishing standards for property assessments, providing training and guidance to local assessors, and reviewing assessment practices to ensure they are in line with state laws. The Commission plays a crucial role in maintaining the integrity of the property tax system, ensuring that property values are assessed consistently and that taxpayers are treated equitably.

In the context of the other options, while state income tax regulations, auditing tax returns, and implementing tax reforms are important aspects of the broader tax system, they fall under the purview of different departments or agencies. The income tax regulations are typically governed by the Michigan Department of Treasury, audits are conducted by tax professionals and the Department of Treasury, and reforms initiated by the Governor would be carried out by various legislative or executive agencies, rather than the State Tax Commission itself. This delineation of responsibilities underscores why the supervision of property taxation is the focal duty of the State Tax Commission.