Michigan Tax Tribunal Rules Taxpayer’s Residences Not Tax-Exempt

The Michigan Tax Tribunal upheld the decision that certain residences owned by the taxpayer were not exempt from taxation for the specified tax years. This dispute arose when Springvale Township reclassified the property as commercially improved, thus removing the tax-exempt status from the personal residences and the acre of land on which they were situated. The township maintained tax exemptions for the remainder of the taxpayer’s 38-acre religious campus. The Tribunal concluded that the residences did not meet the exemption criteria outlined in MCL 211.7o because the taxpayer did not occupy the residences solely for their incorporation. Additionally, the Tribunal ...