Taxpayers Failed to Show Prejudice
In Witalec v. Township of West Bloomfield, Michigan Court of Appeals, No. 299935, December 20, 2011, a taxpayers' appeal of an order of the Michigan Tax Tribunal, which set the taxable value of their property for property tax years 2006, 2007, and 2008, failed because they could not show prejudice. Although the Michigan Court of Appeals agreed that the Tax Tribunal erred as a matter of law by calculating the property's taxable value for tax year 2006 by including additions from both calendar year 2004 and calendar year 2005, the taxpayers did not suffer any harm. The court considered the Tax Tribunal's calculation and an alternative calculation that the Tax Tribunal could have used for determining the property's taxable value and concluded that the property's taxable value for tax year 2006 did not change under either calculation. Therefore, the taxable value for tax year 2007 would have utilized the same base amount from tax year 2006, and the taxable value for tax year 2008 would have utilized the same base amount from tax year 2007.