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Contact Information:
Edward S. Kisscorni, CPA
290 Suncrest Court, SW
Grandville, MI 49418

Office: 616/233-0667
Cell: 616/443-6730
Fax: 616/233-0667




Tuesday, October 30 2012

Education Was Not Provided by the State and Supported by Public Taxation


In Michigan Laborers' Training & Apprenticeship Fund v. Township of Breitung, Michigan Court of Appeals, No. 303723, October 23, 2012, a taxpayer that was an unincorporated, irrevocable trust was not entitled to a local Michigan property tax exemption as an educational institution because it did not qualify as an educational institution.  The taxpayer provided education and training to individuals who wished to work in the field of construction craft labor and was a specialized school operated for the purpose of training its students to enter a specialized field of employment and not an educational institution.  Therefore, the taxpayer did not fit into the general scheme of education provided by the state and supported by public taxation.


In addition, a substantial portion of the taxpayer's student body was unable to attend a state-supported college or university to continue their education in the same major field of study. Further, the taxpayer failed to provide any evidence that its major fields of study were offered by state-supported colleges and universities. There was no state-supported program whereby participants could become apprentices or journeymen.

Posted by: Ed Kisscorni AT 01:00 pm   |  Permalink   |  Email


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