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Guidance Issued on Extended Deadlines for Property Tax Matters, Including Appeals to Tax Tribunal

Executive Order 2020-87, signed May 14, 2020 and made retroactive to April 6, 2020 provides for a number of extensions with respect to certain duties of county boards of commissioners under the General Property Tax Act, as well as the ability of taxpayers to dispute real and personal property classifications and assessments. This alert summarizes some of the most significant extensions applicable to taxpayers.

First, boards of review that were not able to hear protests in March must meet on the Tuesday following the third Monday in July to hear protests, including protests regarding the classification of a particular parcel. These boards of review must allow resident taxpayers to file protests by letter without a personal appearance. Decisions with respect to protests heard in July must be issued by September 1, 2020 and September 1, 2020 is the deadline by which a board of review decision may be appealed to the State Tax Commission. An appeal to the Michigan Tax Tribunal is required in the form of a written petition filed within 35 days after a final decision by the board of review.

In addition, the deadline for disputing assessments in the Michigan Tax Tribunal with respect to commercial, industrial or developmental real property and commercial, industrial or utility personal property has been extended from May 31, 2020 to July 31, 2020. The existing July 31 deadline for assessment disputes regarding agricultural real property, residential real property, timber-cutover real property or agricultural personal property has not changed.

Finally, it is important to note that the extensions provided in Executive Order 2020-87 do not operate to allow reconsideration or rehearing of matters that were previously denied by a March board of review.

© 2022 Varnum LLPNational Law Review, Volume X, Number 139
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About this Author

Adam Brody, Partner, Varnum
Partner

Adam is a partner in the Litigation Practice Team concentrating on complex civil litigation in both state and federal courts. He has extensive first-chair experience, including trial, appellate, and alternative dispute resolution work. While Adam has experience in a broad range of matters, including intellectual property litigation, the defense of wrongful death claims, property tax litigation, and cases involving covenants not to compete, his work is primarily focused on commercial contract...

616-336-6461
Thomas J. Kenny, Varnum, Tax Litigation Attorney, Franchise Income Lawyer
Partner

Tom is a partner on the firm's Tax Practice Team. His practice includes civil and criminal tax litigation. Previously employed by the Department of Attorney General, Tom acted as legal counsel to the Department of Treasury in litigation matters before the Michigan Tax Tribunal, Court of Claims, Court of Appeals and Supreme Court. Prior to his employment with the Michigan Attorney General, he was an assistant prosecuting attorney in Detroit and handled criminal litigation and appeals.

Tom's tax practice focuses on the representation of Fortune 1000 companies in...

248-567-7409
Eric M. Nemeth, Tax Planning Attorney, Varnum, Financial Controversy Lawyer
Partner

Eric is a partner and leads the tax team. He concentrates on tax and financial controversy (IRS and various States) from examinations appellate conferences, criminal investigations, witness representation and civil and criminal tax litigation. He works with government regulatory and general tax matters. He has served as Senior Trial Attorney for the District Counsel of the Internal Revenue Service and as Special Assistant U.S. Attorney for the Department of Justice. He is a frequent speaker on tax enforcement and has served as an expert witness and binding arbitrator....

248-567-7402
Deborah Ondersma, Varnum, Tax Litigation Attorney, Assessed Value lawyer
Counsel

Deborah has extensive experience handling all levels of property tax appeals. She has represented both Petitioners and Respondents in matters involving assessed values, taxable values, exemptions, abatements and tax increment financing. Her successes include cases in the State Tax Commission, the Tax Tribunal, the Court of Claims and the Court of Appeals.

616-336-6561
Erin Haney, Tax attorney, Varnum
Associate

Erin is a member of Varnum's Tax Practice Team. As a former senior auditor for the Michigan Department of Treasury, she is experienced in Michigan tax compliance and controversy matters. Erin is also a certified public accountant, and she worked as a tax consultant for a major accounting firm prior to pursuing a career in law. During law school she served as a research assistant reviewing updates for the Guidebook to Michigan Taxes and completed an internship with the United States District Court for the Western District of Michigan.

616-336-6897
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