Kasberg v. Ypsilanti Township

I respectfully dissent. While appellants appealed a property tax assessment “under the property tax laws of this state,” their sole basis for relief was a claim to an exemption that did not arise “under the property tax laws of this state.” Consequently, I would affirm. The Tax Tribunal could not grant an exemption that the Legislature has plainly entrusted to the State Housing Development Authority (SHDA) to grant. MCL 125.1415a. Moreover, even if the Tax Tribunal has jurisdiction, I would still affirm because appellant National Church Residences of Win Ypsilanti, MI (National), did not…