Property Tax Cases and Comments 2021
Instructors: Tim Schnelle, MMAO
October 8, 2021; Friday 8:00 am – 3:00 pm
Description – To update property tax assessment professionals on developments in judicial determinations relating to property tax administration and, on a selective basis, to explore the practical aspects of recent legislation and State Tax Commission guidance. The class will present a discussion of Michigan Tax Tribunal cases and Michigan Court of Appeals and Supreme Court decisions which relate to property tax administration, released between July 1, 2020 and June 30, 2021. The hand-out materials will include abstracts of all published Tax Tribunal “Full Tribunal” decisions, all Supreme Court decisions and all “For Publication” and all “Not For Publication” decisions of the Michigan Court of Appeals, to the extent that they are relevant to property tax administration. Tribunal small claims decisions may also be discussed if deemed important to the general assessment process. However, due to time limitations, except to the extent that participants ask specific questions about other cases, the presentation will select the most important and/or the most instructive decisions (to the assessment process) for oral presentation.
The presenter will also lead a discussion of selected assessment administration topics chosen based on important legislative and/or State Tax Commission guidance, focusing primarily on the practical implications of the changes on day-to-day assessment administration. At this time, it is the intention of the presenter to discuss the practical administrative aspects of the recent legislative change treating solar panels as Mathieu-Gast non-recognition property, as set forth in MCL 211.27, and the changes to the Poverty Exemption, as set forth in MCL 211.7u, with limited additional discussion comparing and contrasting the treatment of residential solar panels and solar facilities used for commercial generation and/or commercial/industrial use. In addition, it is the intention of the instructor to emphasize certain guidance of the State Tax Commission which is not new but which has recently been issued in written form for the first time, or reemphasized, to abate confusion, as contained in State Tax Commission Bulletins 6, 7, 17, 19, 20 and 21 of 2020 and 3 of 2021. However, other additional or alternative topics will be presented if circumstances indicate that that those topics are of great or greater practical interest.
Recommended for: All Assessors
6 Hours of Continued Education Credit
Limit 45 Students; Minimum 12 Students