Property Owner Failed to Show Tax Tribunal Determination Was Unsupported by Competent, Material, and Substantial Evidence
In Scopel v. City of Grosse Pointe Park, Michigan Court of Appeals, No. 301045, March 27, 2012, the Michigan Tax Tribunal's determination of true cash value (TCV) and taxable value of a taxpayer's home for local property tax assessment purposes was valid because the taxpayer failed to show that the tribunal's decision to reduce the agreed-upon 2008 TCV by the city's percentage of the market decline of 5.4% in 2009 and 5.6% in 2010 was unsupported by competent, material, and substantial evidence or represented an error of law or the adoption of wrong principles. With regard to the 2009 and 2010 tax years, the tribunal found that the taxpayer met his burden of proving that the city's assessments were too high in light of the reduction in TCV for 2008. However, the tribunal also found that the taxpayer failed to present evidence to adequately substantiate his contention that the percentage decline in market values was likely higher than the declines as presented by the city.