Michigan Public Policy Survey (MPPS)

Thinking about any appeals of a Board of Review determination to the Michigan Tax Tribunal in the last two years, did your jurisdiction respond to any appeal by stipulating/agreeing to the value(s) the landowner stated in their Michigan Tax Tribunal petition? (Among cities and townships that reported having landowners appeal to the Michigan Tax Tribunal)

Thinking about any appeals of a Board of Review determination to the Michigan Tax Tribunal in the last two years, did your jurisdiction respond to any appeal by stipulating/agreeing to an alternate taxable value with the landowner prior to the Tax Tribunal hearing? (Among cities and townships that reported having landowners appeal to the Michigan Tax Tribunal)

Thinking about any appeals of a Board of Review determination to the Michigan Tax Tribunal in the last two years, did your jurisdiction respond to any appeal by defending the assessment before the Tax Tribunal? (Among jurisdictions that reported having landowners appeal to the Michigan Tax Tribunal)

To what extent — if at all — did the cost of legal representation for the appeal impact your decision to stipulate rather than defend the original assessment before the Tax Tribunal? (Among cities and townships that stipulated/agreed to a value with the landowner)

Thinking about property tax appeals that have gone to the Michigan Tax Tribunal from your jurisdiction in the last two years, would you say you are generally satisfied or dissatisfied with the Tax Tribunal’s determination(s)? (Among cities and townships that defended an assessment before the Tax Tribunal)

Overall, how much of a problem — if at all — are property tax appeals for your jurisdiction’s current fiscal health?

In some jurisdictions, retail chains (including “big box” stores) have appealed their property tax assessments claiming their buildings are hard to sell for another use, making the market value significantly lower than construction costs. Recently, the Michigan Tax Tribunal has generally ruled that tax assessments for these properties should be based upon the selling price of comparable vacant “dark stores.” To what extent do you agree or disagree that tax assessments of retail chain stores should be based on comparable vacant “dark stores?”

Some jurisdictions have enacted local ordinances to address “dark stores” appeals (for example, requiring new commercial buildings to be constructed for more general reuse or addressing these issues in terms of deed restrictions). Which of the following best describes the actions — if any — your jurisdiction has taken to minimize the impact of “dark stores” tax appeals?

Do you feel things in the state of Michigan are generally going in the right direction, or do you feel things have gotten off on the wrong track?

While many of these potential reforms may be important, we’re interested in the reforms you believe are most critical. Looking at the potential changes listed above in Q14 that you support, please identify which you feel are the top three priorities for how Michigan’s system of funding local government should be reformed. Top priority:

If your jurisdiction had the authority to raise additional local revenues — including options that may not be available currently — would you support or oppose your jurisdiction introducing or increasing local public utility taxes/fees?

If your jurisdiction had the authority to raise additional local revenues — including options that may not be available currently — would you support or oppose your jurisdiction introducing or increasing a local sales tax on alcohol, tobacco, etc.?

If your jurisdiction had the authority to raise additional local revenues — including options that may not be available currently — would you support or oppose your jurisdiction introducing or increasing a local gas tax?

If your jurisdiction had the authority to raise additional local revenues — including options that may not be available currently — would you support or oppose your jurisdiction introducing or increasing a local sales tax?

If your jurisdiction had the authority to raise additional local revenues — including options that may not be available currently — would you support or oppose your jurisdiction introducing or increasing a local income tax?

If your jurisdiction had the authority to raise additional local revenues — including options that may not be available currently — would you support or oppose your jurisdiction introducing or increasing local property tax millage rates?

While many of these potential reforms may be important, we’re interested in the reforms you believe are most critical. Looking at the potential changes listed above in Q14 that you support, please identify which you feel are the top three priorities for how Michigan’s system of funding the local government should be reformed. Third priority:

While many of these potential reforms may be important, we’re interested in the reforms you believe are most critical. Looking at the potential changes listed above in Q14 that you support, please identify which you feel are the top three priorities for how Michigan’s system of funding the local government should be reformed. Second priority:

If your jurisdiction had the authority to raise additional local revenues — including options that may not be available currently — would you support or oppose your jurisdiction introducing or increasing a local hotel/tourism tax?

Whether or not you think the current system is broken, to what extent would you support or oppose changing the system of funding local government in Michigan by making other changes?

Whether or not you think the current system is broken, to what extent would you support or oppose changing the system of funding local government in Michigan by increasing rates on state taxes with revenue-sharing components (e.g., sales, gas)?

Whether or not you think the current system is broken, to what extent would you support or oppose changing the system of funding local government in Michigan by adding services that are not currently taxed to the state sales tax base?

Whether or not you think the current system is broken, to what extent would you support or oppose changing the system of funding local government in Michigan by restoring full statutory revenue sharing (i.e., reverse cuts that began in the early 2000s)?

Whether or not you think the current system is broken, to what extent would you support or oppose changing the system of funding local government in Michigan by reforming Proposal A to allow more taxable value growth for individual properties?

Whether or not you think the current system is broken, to what extent would you support or oppose changing the system of funding local government in Michigan by establishing automatic millage rate “roll-ups” (increases up to the maximum authorized millage rate when the tax base grows slower than inflation)?

Whether or not you think the current system is broken, to what extent would you support or oppose changing the system of funding local government in Michigan by reforming Headlee Amendment to eliminate or limit millage rate roll-backs?

How would you rate the way Rick Snyder is performing his job as Michigan’s governor?

If your jurisdiction had the authority to raise additional local revenues — including options that may not be available currently — would you support or oppose your jurisdiction introducing or increasing local motor vehicle license/registration fees?

If your jurisdiction had the authority to raise additional local revenues — including options that may not be available currently — would you support or oppose your jurisdiction introducing or increasing regional tax-base sharing?

Which of the following best describes how drinking water is provided in your jurisdiction?