WPW Acquisition Co. v. City of Troy

Underlying this case is the adoption of the “Proposal a” amendment of the Michigan Constitution at the special election held on March 15, 1994. In particular, Proposal A added language to Const 1963, art 9, § 3 that generally limits annual increases in property tax assessments on a parcel of property as long as that property is owned by the same party. However, Proposal A allows the value of property to be adjusted for “additions” without regard to this cap. At issue is the constitutionality of a statutory provision, MCL 211.34d(l)(b)(vii), that purports to include, in certain circumstances,…