Tribunal Barred From Adjusting Taxable Value in a Year Not Under Appeal
The Court of Appeals (COA) ruled Tuesday, May 31st that the Michigan Tax Tribunal does not have jurisdiction to indirectly review the accuracy of a property's taxable value in a year not under appeal.
The compilation opinion covered three cases where companies in Brownstown, Grand Blanc, and Northville townships were ruled against after the Tribunal changed companies' taxable values in a year not under appeal. Specifically, the years previous to those appealed were examined for a mathematical formula that related to the tax year in question.
In the case of MJC/Lotus Group v. Township of Brownstown and that of CW Development LLC/Meadow Walk v. Township Grand Blanc, the tribunal had found that it lacked jurisdiction to examine the previous years' values. In Toll Northville LP and Biltmore Wineman LLC v. Township of Northville, the Tribunal reduced a previous year's taxable values in a year not under appeal.
To make all of the cases consistent, the COA affirmed the first two cases and reversed the third, asserting that the Tribunal's review is limited to years under appeal.