In its simplest form Property Assessing Reform, P.A. 660 of 2018, provides a statutory
framework to ensure proper assessing in order to guarantee the highest quality
assessments for taxpayers as well as local units. The Act defines the requirements for a
local unit to be determined to be in substantial compliance with the General Property Tax
Act, provides timetables for audits as well as follow up audits and provides a process for
bringing a local unit into compliance if they remain non-compliant after a follow up review
(also known as the designated assessor).

By ensuring accurate, uniform, and equitable assessments across the state, reform will
significantly reduce the unnecessary costs associated with incorrect assessments. When
errors occur, taxpayers, local units, and the state are all negatively impacted.