Overview

Jack is the former Chairman of the Michigan Tax Tribunal. For 25 years, Jack has practiced state and local tax, a career that has included government and private sector positions as a Michigan Assistant Attorney General, Administrator of the Michigan Department of Treasury’s legal and hearings divisions and private practice.

Jack’s work primarily involves complex property tax litigation involving power plants, mines and large industrial properties. He represents several municipalities in “big box” appeals including the City of Escanaba in its appeal of the “dark store” decision in Menard Inc. v City of Escanaba, 315 Mich App 512 (2016), lv den. He authored the property tax appeal chapter in Real Property Tax Appeals in Michigan (ICLE 2010) and for a number of years taught the property tax class for Cooley Law School’s Masters of Law program. Jack is a member of the Michigan Assessors Association, the International Association of Assessing Officers and the Appraisal Institute.

In addition to his property tax work, Jack also represents taxpayers in state tax controversies. He has regularly presented at conferences for the Institute for Professionals in Taxation, the Institute for Continuing Legal Education, the MACPA and the Michigan and American Bar tax sections and is a member of state and local tax committees, the ABA’s State and National Government Law Section and is member of the MACPA’s State and Local Taskforce, the West Michigan Tax Symposium Taskforce and the Michigan Tax Conference Taskforce. He has been continuously included in Best Lawyers in America® since 2013. In 2013, 2014 and 2020, he was recognized as "Lawyer of the Year" in Tax Litigation and Controversy for Grand Rapids. Jack can be reached at (616) 726-2221.

Honors & Recognitions

Affiliations

Memberships & Affiliations

Legal Affiliations:

• American Bar Association
  
  • Taxation Section
  • State and Local Tax
  • Real Property
  • Trust and Estate Law Section
  • State and Local Government Law Section
• Federal Bar Association
  • Western Michigan Chapter, Member
• State Bar of Michigan
  • Taxation Section
  • Tax Council, 2008-2010
  • State and Local Tax Committee
  • Real Property Law Section; Member
  • Joint Taskforce on the State Real Estate Transfer Tax
• Grand Rapids Bar Association

Industry & Professional Associations:

• Michigan Association of Certified Public Accountants
  • State and Local Taskforce
  • Michigan Tax Conference Planning Taskforce
  • West Michigan Tax Symposium Taskforce
  • 2008 Member of Distinguished Taskforce Award
  • 2006 Partner of the Year Award
• International Association of Assessing Officers
  • Public Utility Section
  • Tax Collection Section
• Michigan Assessors Association
  • 2017 Subscribing Member Award
• Grand Rapids Chamber of Commerce
  • Tax and Regulatory Affairs Committee
• Michigan Chamber of Commerce
  • Tax Committee
• National Conference of State Tax Judges, 2003-2007
• Appraisal Institute
• Building Owners and Managers Association of West Michigan, 2007-2010
• Streamlined Sales Tax Business Advisory Council
• Streamlined Sales Tax Project
  • Governing Council
  • Vice-chair of two working groups, 1999-2002
• Multistate Tax Commission
  • Sales Tax Uniformity Committee, Michigan Representative, 1999-2001
  • Litigation Committee, Chair, 2000-2002, Vice-Chair, 1999-2000
  • Awarded 2002 Honorary Resolution

Experience

Representative Matters

• Litigation
• Legislative and Tax Policy

• Power Plant Valuation Experience

  • 15 years of experience in power plant valuation appeals as chief judge of the Michigan Tax Tribunal, presiding judge or as litigating attorney.
  • Consulting to local units and attorneys in matters involving pollution control exemptions for power plants, tax incentives, personal property allocations and valuations of wind and natural gas.
  • Representation of local units in power plant matters before the Michigan Tax Tribunal, the Michigan State Tax Commission, Michigan appellate courts and Michigan circuit courts.
  • Power Plant Valuation and Litigation Strategy, International Association of Assessing Officer’s Annual Conference, Indianapolis, Indiana (September 15, 2015).

Communications

Publications

• After Menard Inc. v City of Escanaba, What’s Next for Big Box Store Appeals?, Foster Swift Municipal Law Newsletter, November 28, 2017
• Michigan Supreme Court Rejects Menard's Appeal in “Dark Store” Tax Appeal, Foster Swift Municipal Law News E-Blast, October 23, 2017
• School Funding Impacted by "Big Box" Store Tax Appeals, Foster Swift School Law News E-Blast, August 7, 2017
• The Impacts of Menards Inc. v City of Escanaba, Foster Swift Municipal Law News, June 30, 2016
• Bringing Light to Michigan’s “Dark Stores”, Foster Swift Municipal Law News, May 31, 2016
• Court of Appeals Issues Critical Decision on "Big Box" Store Property Tax Appeals, Foster Swift Municipal Law News, May 27, 2016

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News & Events

Speaking Engagements

• The Practicalities in Property Tax, MICPA: Michigan Tax Conference, November 7, 2019
• Troubleshooting Multi-State Nexus Issues for the Family Business Post-Wayfair, Foster Swift Collins & Smith, June 6, 2019
• Case by Case-Examining Real Property and Tax Compliance, MICPA: Michigan Tax Conference-Livonia, November 7, 2018
• Lessons Learned from Menard Inc. v. City of Escanaba, 2018 MTA Annual Conference: Michigan Townships Association, April 23, 2018
• 2018 Expert Insights Into Michigan Property Tax Issues and the Tribunal, Michigan, Appraisal Institute, Michigan Chapter, February 15, 2018
• Your One-Stop Shop for Property Tax, Michigan Tax Conference, November 8, 2017

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News

• Foster Swift Participates at the 2020 MTA Conference, Foster Swift Municipal Law News, February 16, 2020
• Eight Foster Swift Attorneys Included in GR Magazine Top Lawyers 2019, Grand Rapids Magazine, December 2, 2019
• 42 Foster Swift Attorneys Listed as Best Lawyers® 2020, August 15, 2019
• Foster Swift Attorneys Listed as Best Lawyers® "Lawyer of the Year" 2020, August 15, 2019
• 45 Foster Swift Attorneys Listed in Best Lawyers in America© 2019, August 15, 2018
• Big Box Stores Lose as State Supreme Court Drops Big Tax Case, Foster Swift October 2017 Municipal E-Blast, October 23, 2017
• 46 Foster Swift Attorneys Named to 2018 Best Lawyers in America®, August 21, 2017