Justia Michigan Supreme Court Opinion Summaries

Hillsdale County Senior Services, Inc. (HCSS) filed an action against Hillsdale County, seeking mandamus to enforce the terms of a property-tax ballot proposition that provided for the levy of an additional 0.5 mill property tax in Hillsdale County to fund HCSS. The Hillsdale County voters approved the proposition in 2008 to raise funds for the provision of services to older persons by HCSS. Defendant entered into a contract with HCSS from January 1, 2009 through December 31, 2010, but did not levy and spend the full, voter-approved, 0.5 mill. The circuit court granted plaintiffs' writ for mandamus and ordered defendant to levy the entire 0.5 mill for the length of time approved by the voters. In an unpublished opinion, the Court of Appeals reversed the order, concluding that the circuit court lacked subject-matter jurisdiction over the case because the Tax Tribunal had exclusive and original jurisdiction over the matter. HCSS appealed, and the Supreme Court, after its review, agreed that the circuit court lacked subject-matter jurisdiction. Accordingly the Court of Appeals was affirmed. View "Hillsdale County Senior Services Center v. Hillsdale County" on Justia Law

The issue in these consolidated cases involved interpretation of the General Property Tax Act. For this case, the Supreme Court addressed whether the Tax Tribunal has the authority to reduce an unconstitutional increase in the taxable value of property when the erroneous taxable value was not challenged in the year of the increase. Upon review, the Supreme Court held that the Tax Tribunal does have the authority to reduce an unconstitutional previous increase in taxable value for purposes of adjusting a taxable value that was timely challenged in a subsequent year. "The Tax Tribunal Act sets forth the Tax Tribunal's jurisdiction[;] once [. . .] properly invoked, the Tax Tribunal possesses the same powers and duties as those assigned to a March board of review under the GPTA, including the duty to adjust erroneous taxable values to bring the current tax rolls into compliance with the GPTA." Because the Court of Appeals erroneously held that the Tax Tribunal did not have jurisdiction to review taxable values in years not under appeal, the Supreme Court reversed the Court of Appeals' judgment and remanded the case back to that Court to consider Northville Township's remaining issues on appeal regarding the Tax Tribunal's valuation of the properties.View "Toll Northville Limited Partnership v. Township of Northville" on Justia Law

The issue in these consolidated cases involved interpretation of the General Property Tax Act. For this case, the Supreme Court addressed whether the tax assessor's failure to adjust the taxable value of a parcel of real property in the year immediately following its transfer precluded a March board of review from adjusting the taxable value in a later year. Upon review, the Court held that the failure to adjust the taxable value in the year immediately following the transfer produced an erroneous taxable value because the taxable value was not in compliance with the GPTA. Further, the GPTA did not preclude a March board of review from correcting an erroneous taxable value that resulted from the failure of an assessor to adjust a property's taxable value in the year immediately following its transfer. Accordingly, the Court also held that a March board of review may adjust the erroneous taxable value in a subsequent year in order to bring the current taxable value into compliance with the GPTA. The Court of Appeals held that the error in this case could not be remedied and, therefore, the Supreme Court reversed the judgment of the Court of Appeals and reinstated the Michigan Tax Tribunal's decision affirming the March board of review's correction of the tax rolls to reflect the properly adjusted taxable values.View "Michigan Properties, LLC v. Meridian Twp" on Justia Law

The Supreme Court consolidated nine separate cases for review. In each, Plaintiffs own property that was subject to state property taxes. Each Plaintiff described the property as âmachinery and equipment.â For the 2008 tax year, the local assessors classified the property for tax-assessment purposes as âindustrial real propertyâ or âcommercial personal property.â Plaintiffs petitioned the relevant boards-of-review to reclassify the property as âindustrial personal property.â That reclassification would permit them to take advantage of recently enacted tax exemptions or credits. In each case, the board denied the request. Plaintiffs then petitioned the State Tax Commission (STC) to reclassify the property. In each case, the STC denied the requests. Plaintiffs then sought and obtained relief in various state circuit courts. The STC appealed to the Court of Appeals, and the court reversed each of the circuit court judgments. The appellate court held that state law barred an appeal of the STC classifications to any state court. Plaintiffs appealed to the Supreme Court, to ask whether the circuit courts have jurisdiction to hear appeals of STC classification decisions. The Supreme Court found the state legislature has not provided for other means for judicial review of STC classification decisions. Accordingly, the Court held that the circuit courts do have jurisdiction over appeals from the STC.