January MCAT course: Applications are now being accepted by the State Tax Commission (STC) for the January 2026 Michigan Certified Assessing Technician (MCAT) program, to be held Jan. 15-16, 8 a.m. to 5 p.m., in Gaines Charter Township (Kent Co.). The exam will be on Jan. 19, from 9 to 11 a.m. at the same location. Completed applications must be received by the STC by Dec. 26 to be considered. Email GastW@michigan.gov with questions.
STC bulletin and manual updates: The STC recently approved the following bulletins and manuals:
- Bulletin 10 of 2025—2026 Property Tax Appeal Procedures: Corrects error found in dates of appeal rights for qualified agricultural property exemption.
- Bulletin 13 of 2025—Interest Rates on Michigan Tax Tribunal Judgments
- Bulletin 14 of 2025—Inflation Rate Multiplier for 2026: For the 2026 capped value formula, inflation rate multiplier to be used is 1.027.
- Bulletin 15 of 2025—Procedural Changes for 2026 Assessment Year
- Bulletin 16 of 2025—Boards of Review: This bulletin contains information boards of review need to be aware of for the 2026 assessment year.
- Bulletin 17 of 2025—Poverty Exemption: Includes updates reflecting recent changes to Form 5737, Poverty Exemption Application, which now incorporates former Form 5739 (Affirmation of Ownership and Occupancy to Remain Exempt by Reason of Poverty) and has been retitled Poverty Exemption Application and Affirmation, as well as elimination of extension for poverty applications, which is no longer permitted by statute.
Revised 2025 Assessor’s Manuals Volume l and ll: Revisions to manuals approved earlier this year to more closely align with rates generated by Marshall & Swift’s API used by computer-assisted mass appraisal software vendors.