There are many local governmental units with the authority to levy taxes: townships, villages, cities, school districts, intermediate school districts, community colleges, district libraries, and special taxing authorities, such as downtown development authorities.

However, there are only two governmental units with the authority to assess property: townships and cities. Villages are required to have assessment rolls, but villages do not assess property because all property in a village is within a township, so the village assessments must be identical to those set by the township assessor.

All taxable property within a township must be annually assessed by the township supervisor or other assessor (MCL 211.10) who is certified as qualified by the State Tax Commission. (MCL 211.10d)

MCL 41.61 permits a township board to provide for the appointment of an assessor.

The supervisor is the chief assessing officer of the township, responsible for the assessing function. If the supervisor is an assessor certified at the proper level for the township, then he or she is also the assessor. Even if not certified, the supervisor is still the chief assessing officer. Additional assessors are subordinate to the supervisor.

If the supervisor is not a certified assessor, or has not received a conditional six-month certification, the township board must employ an assessor certified at the proper level to perform the assessing functions and sign the assessment roll.

If no assessor is retained, the county tax or equalization department or the State Tax Commission shall perform the assessment functions and prepare the assessment roll at the township’s expense.

If the assessor is not the township supervisor, he or she is a township employee compensated as determined by the township board. The township supervisor may only receive compensation for the assessing function through the salary of the supervisor’s office.