Klooster v. City of Charlevoix

This case involves the General Property Tax Act (GPTA) 1 and two particular circumstances in which a conveyance of property may or may not permit a taxing authority to “uncap” and reassess the value of that property. Specifically, we granted leave to appeal to address whether a “conveyance” as that term is used in MCL 211.27a(3) must be by means of a written instrument and whether, under MCL 211.27a(7)(h), petitioner’s property was uncapped for purposes of property-tax reassessment by either the death of the other joint tenant in January 2005 or the creation of a subsequent joint tenancy in…