This study examines the state's "Top-to-Bottom" ranking, which has been repeatedly criticized by educators for appearing to be correlated with school poverty rates. Mackinac Center research finds that schools that serve more lower-income students tend to receive lower scores on the TTB list. These results matters because TTB rankings are used to impose consequences on low-ranking schools. This study suggests that Michigan should look at how other states rank schools in an attempt to reduce the likelihood of penalizing schools that serve lower-income students. It also makes the case that a choice-based accountability system is preferred, as it would allow students to escape schools that are not serving their needs and reduce the risk of penalizing undeservedly low-ranked schools. Data sources are appended.