Publications for Property Tax
Under various statutes, certain types of property, owned by certain entities, and used for certain purposes, are exempt from paying property taxes in Michigan. But there is an exception to this exemption meant to address situations where the property is exempt based on ownership, but is leased to a non-exempt entity.
Acquiring Michigan agricultural property involves a number of legal issues. One that should be addressed with an attorney is the effect of the acquisition on the qualified agricultural property exemption (“Ag Exemption”).
Property tax exemptions can have a big impact on local communities. Although exempt properties do not generate tax revenue for local units or tax-sharing units (like schools and libraries), exempt properties still use tax-funded services, like police and fire protection. An increase in tax-exempt properties can in turn increase the strain on local budgets.
As I discussed in the first article in this series addressing property tax exemption issues in Michigan, property taxes account for billions of dollars for essential community services such as schools, public safety departments, transportation, infrastructure, and governance for local residents and businesses.
Property tax revenue is the most important source of funds for operations in most Michigan municipalities. It generates billions of dollars a year to pay for things like schools, public safety departments, transportation, infrastructure, and governance for local residents and businesses.
In an Order dated October 20, 2017, the Michigan Supreme Court denied an application for leave to appeal filed by Menard, Inc. in a closely watched “dark store” property tax appeal.
In an Opinion issued on June 28, 2017, in Baruch SLS, Inc v Tittabawassee Township (Sup. Ct. No. 152047), the Michigan Supreme Court clarified the third prong of the six-part test set forth in Wexford Medical Group v City of Cadillac, 474 Mich 192; 713 NW2d 734 (2006), which governs charitable institutions seeking an exemption from real and personal property taxes under MCL 211.7o and MCL 211.79.
Michigan has been struggling with the issue of how to eliminate the personal property tax and recently has passed a package of legislation in an attempt to solve this issue. The legislature’s tentative solution is to create a Metropolitan Area Metropolitan Authority.
Property owners have limited time to appeal to the Michigan Tax Tribunal if they are unsatisfied with the Board of Review’s decision. Make sure your presentation is effective by following these 5 easy tips.
There have been recent developments on SB 34 – and it’s good news for municipalities. But watch out for SB 618.
A municipality may not condition providing utility services to tax-foreclosed property by demanding that a buyer of tax-foreclosed property pay delinquent utility-service charges that the former owners of the foreclosed property incurred.
Municipalities frequently are asked to determine if a landowner is eligible for a hardship or poverty exemption from property taxes.
Earlier this month, the Governor signed into law a series of bills, the purpose of which is to improve the efficiency, accessibility and effectiveness of the Michigan Tax Tribunal.
A recent Michigan Supreme Court decision has held as unconstitutional a provision of Michigan statute which allowed assessors to treat public-service improvements, such as water, sewer or utility services, as "additions" for purposes of calculating taxable value.
A recent published Michigan Court of Appeals case narrowed the State Tax Commission’s interpretation of when the transfer of a joint tenancy ownership interest results in the uncapping of a property’s taxable value.