Menu

Property Tax Resources

1 hour and 5 minutes reading time (13068 words)

Michigan Property Tax Updates

UPDATED MARCH 2019

Beware of Michigan E-Filing Pitfalls

The Michigan Court of Appeals recently issued a decision that should cause all tax attorneys and consultants to sit up and take notice.   In the lead case of Centerpoint Owner LLC v City of Grand Rapids, the Court upheld the Tax Tribunal’s dismissal of 81 cases that were determined to be untimely filed.    All of the cases were filed by a single consulting firm shortly after the 11:59 pm, May 31, 2017 filing deadline.   Personnel from the consulting firm attempted to e-file 189 petitions on May 31, but ran into a number of problems, including not having the correct type of credit card, the length of time required to process each e-filing, etc.   As a result they had to file many of the petitions the following day.   The Tribunal dismissed all petitions filed after May 31, and Centerpoint appealed.

The Court of Appeals rejected Centerpoint’s claim that it was denied due process, citing that the consultant’s choices were what caused the untimely filing (they could have filed by mail or by hand).  The Court also found that the Tax Tribunal did not have an obligation to notify practitioners of the alleged e-filing “glitch” because there was no widespread problem and no one other filers complained.   Finally, the Court rejected the argument that the Tribunal had the authority to accept late filings.   The lesson here is if you plan to e-file a pleading with the Michigan Tax Tribunal you should review the requirements and allow adequate time to complete the filing.

Centerpoint has filed an application for leave to appeal to the Michigan Supreme Court.

Stewart Mandell
Honigman LLP

Massachusetts Property Tax Updates
Minnesota Property Tax Updates

American Property Tax Counsel

Recent Published Property Tax Articles

How Office Owners Can Help Lower Sky-High Property Tax Assessments

​The American Property Tax Counsel argues that if a property tax assessment is premised on a uniform per-square-foot value, rental rate or vacancy rate for all office properties in a metro area, the assessor is likely going to overlook distinguishing factors in submarkets that could benefit building owners.

Managing fixed expenses...

Read more

Unfair Taxation? Governments Need to Fix the Right Problem

​Investors should be wary when taxing authorities single out properties to be assessed in a method that is inconsistent with the treatment of other taxpayers in the same class, says attorney Kieran Jennings.

Recently, The New York Times published an article on property taxes imposed on retailers under the headline "As...

Read more

Finding Tax Savings in Free-Trade Zones

​The FTZ Act prohibits state and local taxes on tangible personal property.  Here's what you should know about the potential for reducing your tax bill.

Foreign-trade zones can offer substantial tax savings for businesses involved in various aspects of manufacturing and international trade. While there are costs involved in setting up...

Read more

Member Spotlight

Members

Forgot your password? / Forgot your username?