Michigan Court of Appeals Reverses, Remands Decision in Property Tax Valuation Dispute

The Michigan Court of Appeals Dec. 19 reversed and remanded a Michigan Tax Tribunal decision granting summary disposition to the City of Romulus in a property tax valuation dispute. The taxpayer had challenged increases in the 2021 taxable value and state equalized value of its 156-unit apartment complex after its 2020 purchase, alleging the city improperly manipulated variables in its valuation method to match the sale price. The Court held that the Tribunal erred by effectively “rubber-stamping” the city’s assessment and must independently determine the property’s true cash value on remand. [Pinewood Circle, LLC v. City of Romulus, Mich. Ct. ...