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Denise Chalifoux, MAA President
When the month of March comes around, some think of; March winds and April showers, bring forth May flowers, The Ides of March, March madness or when March comes in like a lion and goes out like a lamb (or is it the other way around). 
However, if youre an assessor in the State of Michigan you think Board of Review.

As we go through this annual rite of passage, ready to come out on the other side, begin to make your plans for this years annual conference at Crystal Mountain, August 4-8.   We are planning a lot of activities and a variety of continuing education classes and back after popular demand will include an IAAO offering.

We wish to thank all the members who have responded to the surveys on our web site.  Your comments have been noted and we will be exploring the recommended ideas.  If you havent had a chance to respond, please take a few minutes to do so as the surveys will not be available after March 31st.

Congratulations to our newest Board member, Dan Bengel.  We look forward to his input on the MAA Board.
Ability is what youre capable of doing.
Motivation determines what you do.
Attitude determines how well you do it.
~ Lou Holtz

MAA eMagazine is now In the Mail to eSubscribers  

The April 2012 issue of "The Michigan Assessor" is now in the hands of MAA eSubscribers and that's a good three weeks earlier than you will see it in your mailbox!

If you are already an eMagazine subscriber, (and over 350 individuals are) then you're kicking back right now perusing the July issue and soon you will be walking around the office with that "in the know" look.  If not, simply navigate your browser to the MAA

MAA eSubscription - What a Green Idea!

2012 Spring Education Curriculum 

The Michigan Assessors Association, in partnership with the Michigan State Tax Commission is pleased to offer a new series of educational opportunities for Assessment Administrators and Appraisers. All courses will be hels at the Union Building on the campus of Michigan State University in East Lansing. This spring's course curriculum will consist of six classes from the International Association of Assessing Officers and one class developed by the Michigan State Tax Commission. We recommend that you register and pay your test fees prior to the start of class. The deadline to register for all classes is May 4, 2012. No examination results will be provided until testing fees have been received by the State Tax Commission. A $50.00 late fee is required for all reservations received after May 4, 2012.

Course descriptions and registration forms can be found on the MAA Website's Education Page.

Michigan Copurt of Appeals Rules on Poverty Exemptions Income Considerations 

The Michigan Court of Appeals has ruled, in a published opinion, that money received by a taxpayer under the states homestead credit program cannot be counted as income for purposes of determining whether the taxpayer is eligible to receive the Poverty Exemption.
 
This ruling is contrary to instructions given to assessors by the State Tax Commission regarding income calculation consideration when granting poverty exemptions to taxpayers.  To read the opinions, click on the links below.

Rhonda Ferrero v Twp of Walton (Majority Opinion)
Rhonda Ferrero v Twp of Walton (Dissenting Opinion)

Conditional and Provisional Assessor Certification 

MCL 211.10d currently provides for a conditional 6-month certificate for newly elected Township Supervisors
The State Tax Commission at their meeting on April 26, 2010, adopted the following policy:
1. Conditi onal Certificates will continue to be issued in compliance with MCL 211.10d(2).
2. Individuals granted Conditional Certification will be placed in the next Michigan Certified Assessing Officers Class.
3. In order to sign an assessment roll following the 6 month conditional but before completion of the MCAO class, the STC authorizes the issuance of a Provisional Certified Assessing Officer Certificate (PCAO).
4. In order to receive the PCAO, an individual holding a Conditional Certification will have to successfully complete an exam. A study guide will be available free of charge. The exam will be offered free of charge.
5. The annual renewal fee for the PCAO will be $100.
6. PCAOs are required to complete the same continuing education that is required of all other certified assessing officers.