Michigan Court of Appeals Deems New Roof on Commercial Building Uncapped Property Tax Value
August 16, 2024
Written By: Baden Tax

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.)

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.

By Baden Tax Management
•
September 24, 2025
Late-cycle adjustments are not merely about compliance. They are strategic levers for cost reduction, budget optimization, and risk management. Whether you are uncovering a refund, correcting an overassessment, or preparing a stronger position for next year, the actions you take in Q4 can have ripple effects across you
