Property Tax in Michigan: Principles of Good Tax Reform
DOWNLOADMay 11, 2026 - Dr. Mark Skidmore
Over time, Michigan and other states review their tax systems and sometimes propose major tax
reform. When reforms are being considered, it is useful to review the guiding principles of good tax
systems to understand the impacts of reforms. The questions and answers here summarize these
guiding principles that may be useful to both citizens and policymakers in designing and assessing
proposed tax reforms.