Rep. Maturen bill amends Tax Tribunal Act to ensure equitable assessments

Categories: Maturen News

Rep. David Maturen today introduced legislation to ensure that equitable determinations are made when the entire Michigan Tax Tribunal hears an assessment dispute.

House Bill 5578 would require the entire Michigan Tax Tribunal to make its own, independent determination of the highest and best use of the property that is the subject of the appeal and insure that the comparable properties have the same highest and best use.

“The Michigan Tax Tribunal, in recent decisions, has taken into account sales of ‘dark stores’ — vacant structures that most often have deed restrictions — when determining the assessed value of fully functional big box retail stores,” said Rep. Maturen, R-Brady Township. “This legislation eliminates the ‘dark store’ loophole, and creates fair policies that will be used for all assessment disputes heard by the entire Tax Tribunal.”

HB 5578 has been referred to the House Committee on Tax Policy.