Legislative Analysis
FORGOING APPOINTMENT OF A DESIGNATED ASSESSOR Phone: (517) 373-8080
http://www.house.mi.gov/hfa
House Bill 4979 (H-1) as reported from committee Analysis available at
Sponsor: Rep. Jenn Hill http://www.legislature.mi.gov
Committee: Tax Policy
Complete to 10-14-23
(Enacted as Public Act 12 of 2024)
SUMMARY:
House Bill 4979 would amend the General Property Tax Act to allow counties to forgo
appointing a designated assessor and allow the State Tax Commission (STC) to appoint an
assessor for them.
Currently, the act requires each county to designate an assessor that must be approved by
the STC. The designated assessor serves as the assessor of record for an assessing district
that is determined to be noncompliant with an audit by the STC. 1 The act also allows the
commission to appoint an interim assessor in certain circumstances.
Under the bill, a county could opt out of appointing a designated assessor by providing the
STC with an interlocal agreement executed by the county’s board of commissioners and a
majority of the assessing districts in the county. If a county opts to forgo designating an
assessor, the STC would appoint one to act as the assessor of record for any assessing
district within the county. The STC would appoint a designated assessor if a county has
not designated one of its own or has chosen to have the STC appoint one, if the local unit
was not in substantial compliance with the act’s requirements.
Under the act, an assessing district in multiple counties is considered to be in the county
where the largest share of its state equalized value is located.
MCL 211.10g
BRIEF DISCUSSION:
According to committee testimony, the current, one-size-fits-all approach of requiring
counties to appoint a designated assessor does not work for smaller counties due to the cost
of keeping a qualified assessor on retainer and other factors. Currently, there are nine
counties that have not appointed an assessor as required by statute. Supporters of the bill
argue that it will provide more options for local units and will make it easier for them to
stay in compliance with the law.
1
More information about the audit process and designated assessors can be found here: https://www.michigan.gov/-
/media/Project/Websites/treasury/Assessors/Bulletin_8_of_2020__Overview_of_Audit_Process__Designated_Asses
sor.pdf
House Fiscal Agency Page 1 of 2
FISCAL IMPACT:
As written, the bill would have no direct impact on state or local revenues. To the extent
that a county approves an interlocal agreement and the State Tax Commission subsequently
appoints a designated assessor, the local unit is required to reimburse the STC for the cost.
POSITIONS:
Representatives of the Department of Treasury testified in support of the bill. (9-27-23)
The Michigan Townships Association indicated support for the bill. (9-27-23)
Legislative Analyst: Alex Stegbauer
Fiscal Analyst: Jim Stansell
■ This analysis was prepared by nonpartisan House Fiscal Agency staff for use by House members in their
deliberations and does not constitute an official statement of legislative intent.
House Fiscal Agency HB 4979 (H-1) as reported Page 2 of 2


Statutes affected:
Substitute (H-1): 211.10
House Introduced Bill: 211.10
As Passed by the House: 211.10
As Passed by the Senate: 211.10
House Concurred Bill: 211.10
Public Act: 211.10
House Enrolled Bill: 211.10