On April 22, 2014, the Michigan Court of Appeals issued an opinion affirming the Michigan Tax Tribunal’s decisions in Lowe’s Home Centers Inc v Township of Marquette, Docket No. 314111 (April 22, 2014) and Home Depot USA Inc v Township of Breitung, Docket No. 314301 (April 22, 2014). In both cases, the Tax Tribunal adopted the so-called “dark store” methodology of valuing “big box” stores for property tax assessments. This approach values a big box store property as if it...
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