Trinity Health-Warde Lab, LLC v. Pittsfield Charter Township

Respondent, Charter Township of Pittsfield (the Township), appeals as of right the Michigan Tax Tribunal’s order granting a charitable-institution exemption to petitioner, Trinity Health-Warde Lab, LLC (the Lab), because the Lab is wholly owned by a charitable institution even though it is organized as a for-profit institution. We reverse and remand.

I. FACTUAL AND PROCEDURAL BACKGROUND

According to Craig Killingbeck, vice president of lab services for Trinity Health Michigan (Trinity), the Lab is a wholly owned subsidiary of Trinity. Trinity appoints the Lab’s board of directors, who manage…