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One Court of Justice Blog

Dec 2017
December 07, 2017

COA: A Petitioner is entitled to a Principal Residence Exemption even if the subject property is rented for more than 14 days in a year

In Rentschler v. Township of Melrose, No. 33633, the Court of Appeals addressed the issue of whether an individual is entitled to a Principal Residence Exemption (PRE) even though the individual rented the residence for over 14 days in a year. Specifically the court addressed whether the provision of the Michigan Department of Treasury Guidelines for the Principal Resident Exemption program (PRE guidelines) relied on by the Tax Tribunal in denying the petitioner’s PRE was consistent with General Property Tax Act (“GPTA”). The Court of Appeals held it was not.

Nov 2017
November 10, 2017

MSC to consider property tax exemption for subsidiary of non-profit entity

On October 24, 2017, the Michigan Supreme Court granted oral argument in Trinity-Health-Warde Lab, LLC v Charter Township of Pittsfield, No. 154952, to determine whether it should grant the application for leave to appeal or take other action.  The question for consideration is whether the Court of Appeals erred in holding that a for-profit subsidiary of a tax exempt entity was not entitled to a statutory property tax exemption.  Our post on the Court of Appeals decision can be found here.

Jun 2017
June 13, 2017

MSC grants MOAA to determine whether merely claiming a debt as a “bad debt” is sufficient to entitle the lender to bad-debt tax deduction

In Ally Financial Inc. v. Department of Treasury, No. 154668-70, the Michigan Supreme Court granted mini-oral argument to consider, among other things, whether repossessed property is excluded for "bad debt" tax credit.  

May 2017
May 11, 2017

MSC holds tax exemption open to all educational institutions regardless of for-profit status

All charitable, educational, and scientific institutions--whether nonprofit or for-profit--are exempt from personal property tax under the General Property Tax Act, according to the Michigan Supreme Court's recent decision in SBC Health Midwest Inc. v. City Of Kentwood, No. 319428.  Though a specific provision in the Act exempts real and personal property of a not-for-profit educational institution from tax, that provision does not negate the more general provision exempting from taxation the personal property of all educational institutions, regardless of nonprofit or for-profit status.

Nov 2016
November 21, 2016

COA holds that a custom-furnishings carpenter is liable for use tax as construction contractor

A company in the business of producing and installing custom office furnishings and interior finishes is a contractor liable for use tax, and not a retailer liable only for sales tax, said the Michigan Court of Appeals in Brunt Associates, Inc. v. Department of Treasury, No. 328253. Further, it is not an industrial processor entitled to an exemption under the Use Tax Act (UTA). Ultimately such a company affixes its product to real estate for its customers, no matter how unobtrusive the hardware used to attach its products is or how easily those products may be removed.

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