Michigan Justices Grant Arguments in Hangar Property Tax Case

Traverse City convinced the Michigan Supreme Court to hear arguments on its petition seeking review of its decision to tax an airplane hangar on land leased from a municipal airport.

The Michigan Court of Appeals ruled in March that the state’s tax court applied the incorrect burden of proof when it ruled that Bodeco LLC’s hangar was subject to tax for 2021 and beyond. The tribunal improperly characterized the relevant statute as creating a tax exemption rather than imposing a tax, which means the the burden of proof should be shifted over to the taxing authority, the appeals court said. ...