The refusal by the Michigan Supreme Court to accept the appeal of a property tax case by the Big Box retailer Menard’s is recognition of the problems created by the “Dark Stores” theory of property valuation, the Michigan Association of Counties (MAC) said today in reaction to the court’s order.
In May 2016, a unanimous panel of the Michigan Court of Appeals, in Menard, Inc. vs. City of Escanaba, expressly rejected the Tax Tribunal’s reliance on the “Dark Stores” method. Not only did the court find that the Tax Tribunal made a mistake of law, it also found that the tribunal didn’t properly perform its duty in evaluating evidence for determining value.
MAC’s Stephan Currie speaks with Frank Beckmann about Dark Stores issue.
The Supreme Court’s decision means the Court of Appeals ruling stands as precedent and must be followed. That court had ordered the Tax Tribunal to again review the case, taking additional evidence on proper valuation in doing so.
“This is a most promising development,” said Stephan Currie, MAC’s executive director. “The Tax Tribunal has to return to this matter and operate under the orders given by the Court of Appeals to properly assess the value of commercial property.” In this particular case, the tribunal had ruled the Menard property was worth 60 percent less than what Escanaba had determined via standard valuation practices.
MAC was one of several organizations filing amicus briefs in support of the city of Escanaba’s position in the case.
Under the Dark Stores method, the Tax Tribunal has reduced so many valuations of Big Box properties that local revenues to provide public services have been reduced by at least $100 million since 2013. This process is shifting more of the burden onto homeowners to fund the basic public services all Michigan communities and businesses utilize each day.
For more information on MAC, visit www.micounties.org.
The Michigan Association of Counties (MAC) elected board officers for its 2017-18 term and added two new board members at the MAC Annual Conference, held Sept. 24-26 at the Grand Hotel on Mackinac Island.
Matthew Bierlein, a Tuscola County commissioner, was sworn in as MAC’s 110th president since the organization’s founding on Feb. 1, 1898. During his first address as president to the association, Bierlein called for greater engagement with all of Michigan’s 622 county commissioners.
Joining Bierlein on the board’s executive team are: First Vice President Ken Borton, an Otsego County commissioner; Second Vice President Veronica Klinefelt of Macomb County; and Immediate Past President Shelley Taub, an Oakland County commissioner.
“Our new leadership team brings a great variety of skills and experiences to our board,” said Stephan W. Currie, MAC’s executive director. “We have a great team in place as we begin to implement our strategic plan adopted by the board at the Annual Conference.”
In board elections held at the conference, MAC members in attendance elected three new board members:
- Joe Bonovetz of Gogebic County
- Richard Schmidt of Manistee County
- Jim Storey of Allegan County
Also serving as directors on the board for the 2017-18 term are:
- Donald Disselkoen (Ottawa County)
- Philip Kuyers (Ottawa County)
- Christian Marcus (Antrim County)
- Joseph Palamara (Wayne County)
- Robert Showers (Clinton County)
- Joe Stevens (Dickinson County)
- Hugh Crawford (Oakland County)
- Vaughn Begick (Bay County)
- Stan Ponstein (Kent County)
For more information on MAC, visit www.micounties.org.
Stephan W. Currie, executive director of the Michigan Association of Counties, was honored Sept. 14 as the 2017 Strategic Association Leader by the Michigan Society of Association Executives (MSAE).
Currie received the honor during the 16th annual MSAE Diamond Awards at The Henry Hotel in Dearborn. The award is presented to an association leader who, in MSAE’s words, “has demonstrated the ability and commitment to going beyond the expected standards of service and professionalism. The award reflects outstanding leadership and achievement in association management. Strategic association leaders serve MSAE and encourage their staff to participate in the association community; contribute to other voluntary membership organizations; and participate in various civic and community affairs.”
In a letter in support of Currie’s nomination, Wayne County Executive Warren Evans noted, “Mr. Currie and his team at the Michigan Association of Counties provided invaluable expertise and support as we sought to reinvent our purchasing process. Our new state-of-the-art system is expected to save our taxpayers millions of dollars while making it easier for qualified contractors to do business with Wayne County.”
In his acceptance speech, Currie said, “I was shocked, and humbled, to learn I had been nominated and then honored. This award reflects the hard work and commitment of the entire MAC team.
Currie became MAC’s fourth executive director since 1968 on Jan. 1, 2017.