Michigan Supreme Court Finds Tax Tribunal Lacked Jurisdiction Over Taxpayer’s Property Tax Claim

The Michigan Supreme Court March 26 issued a decision holding that taxpayer failed to timely protest the township’s exemption denial before the March Board of Review despite receiving timely notice from the township, and therefore, the Tax Tribunal did not have jurisdiction to hear taxpayer’s claim. Taxpayer, a packaging company, applied for an eligible manufacturing personal property exemption for some of its equipment, which the township assessor denied. The township provided taxpayer with a denial notice and a separate notice of assessment with information about appealing to the Board of Review. Taxpayer failed to timely appeal the denial to the ...