Michigan Court of Appeals Finds Tax Tribunal Lacked Jurisdiction on Issue Not Raised in Appeal

The Michigan Court of Appeals reversed and remanded a Michigan Tax Tribunal decision that had ruled the Michigan Department of Treasury lacked authority to collect back property taxes and interest after improperly granting petitioners principal residence exemptions for 2019-2022. The appeals court found the Tax Tribunal lacked jurisdiction to address the principal residence exemption issue since petitioners did not contest the exemption denial, only having sought waiver of interest. The Court of Appeals remanded the case to the Tax Tribunal for further proceedings solely on the issue of whether interest on back taxes should be waived. [Delger v. Dep’t of ...