Which governmental agencies are involved in the review of assessment rolls in Michigan?

In Michigan, the review of assessment rolls is primarily overseen by county and state review bodies. County boards of commissioners play a vital role in supervising the assessment process at the local level, ensuring assessments are equitable and accurately reflect property values. Additionally, the Michigan State Tax Commission is responsible for the oversight of property taxation across the state, including the review of assessment rolls submitted by local assessors.

This hierarchical structure ensures that assessments are consistently applied throughout the state, providing a necessary check on local valuation practices and fostering uniformity in property tax administration. Local tax boards alone cannot provide the oversight required to maintain accountability and consistency across different jurisdictions, nor can independent auditing firms conduct assessments within the framework of public tax administration without official government mandates. Therefore, the involvement of both county and state review bodies is essential for the integrity and effectiveness of the property tax assessment process in Michigan.