Michigan Court of Appeals Deems New Roof on Commercial Building Uncapped Property Tax Value

August 16, 2024

Share this Article:

Written By: Baden Tax

A group of construction workers are working on the roof of a building.

The Michigan Court of Appeals recently ruled that a new roof on a commercial building qualified as “new construction” under Michigan statutes and that the assessor correctly “uncapped” the property’s value. In the ruling, the court found that since the new roof was not in existence on the immediately preceding tax day, it was “new construction”. Taxpayers should be aware of the potential for assessments to be uncapped as a result of improvements or replacements that add value to the property. This ruling appears to give assessing officials considerable leeway to uncap property values.  See Knier, Powers, Martin, & Smith, LLC v. City of Bay City, Mich. Ct. App., Dkt. No. 366114, 08/08/2024.)

Connect with us:

Man and woman reviewing documents, writing, indoors.
November 3, 2025
While contingency models offer flexibility and performance alignment, they are not always the best fit for every tax function. Many large firms prefer fixed-fee structures for annual compliance services, such as routine returns, data collection, and reconciliation.
Woman in blazer at a desk, looking at paperwork and laptop, with plants in the background.
October 28, 2025
If your team manages business personal property taxes across multiple states, you already know how heavy that lift can be. Gathering fixed-asset data, tracking deadlines, and meeting each jurisdiction’s rules isn’t a quick annual project. It’s a year-round grind that pulls focus from higher-value work. At some point, every large organization asks the same question: Does it still make sense to manage property tax compliance in-house, or is it time to bring in a partner? Outsourcing doesn’t mean giving up control. It means gaining capacity, accuracy, and confidence in your filings without growing headcount.
Man calculating, with building models on desk. Office setting, smiling, blazer, calculator, clipboard.
By Baden Tax Management September 29, 2025
For many large organizations, personal property tax compliance sits at the intersection of operational reporting, finance, and regulatory oversight. While it is primarily a statutory requirement, it also reflects broader data governance practices.
Show More