Skip to main content
A Better Partnership
March 17, 2010

COA Opinion: Tax tribunal has exclusive and original jurisdiction over proceedings relating to assessment under the property tax laws

On March 16, 2010, the Court of Appeals issued a 2-1 opinion in Kasberg v. Ypsilanti' Twp., No. 287682.' The Court of Appeals' reversed the Michigan Tax Tribunal's dismissal of an appeal regarding a township's tax assessment of a parcel of real property.' The appellants had filed' this appeal with the Tax Tribunal,' arguing that the township wrongfully denied them a tax exemption known as a "payment in lieu of taxes" (PILOT) pursuant to the State Housing Development Authority (SHDA) Act.' MCL' '' 125.1415a.' The Tax Tribunal granted summary disposition in favor of the township, on the ground that the Tax Tribunal lacked jurisdiction.' The Court of Appeals held that the Tax Tribunal has exclusive and original jurisdiction over' any "proceeding for direct review of a final decision . . . relating to assessment . . . under the property tax laws of this state" pursuant to the clear and unambiguous language of' MCL' ''' 205.731(a).'

Judge Markey's dissent can be found here.

NOTICE. Although we would like to hear from you, we cannot represent you until we know that doing so will not create a conflict of interest. Also, we cannot treat unsolicited information as confidential. Accordingly, please do not send us any information about any matter that may involve you until you receive a written statement from us that we represent you.

By clicking the ‘ACCEPT’ button, you agree that we may review any information you transmit to us. You recognize that our review of your information, even if you submitted it in a good faith effort to retain us, and even if you consider it confidential, does not preclude us from representing another client directly adverse to you, even in a matter where that information could and will be used against you.

Please click the ‘ACCEPT’ button if you understand and accept the foregoing statement and wish to proceed.



+ -