Amicus Brief

Trinity Health-Warde Lab LLC v Pittsfield Charter Township

Case Year: 2016
Case Forum: Michigan Court of Appeals
Keywords: Michigan Tax Tribunal (MTT), nonprofit, non-profit, charitable institution, property taxes, General Property Tax Act (GPTA)
Amicus Counsel:

Robert E. Thall (P46421) | Bauckham, Sparks, Thall, Seeber & Kaufman PC | 458 W. South St | Kalamazoo, MI 49007 | 269-382-4500 | [email protected]

CoAmicus Parties:

MML’s LDF joined the Michigan Townships Association (MTA) brief


The Tax Tribunal Opinion erroneously determined that a properly established for-profit company owning real property may claim and receive a real property tax exemption reserved by statute for property owned by certain non-profit companies due to the fact that the for-profit company is solely owned by the nonprofit company, that it has authority to appoint the Board of Directors and that it has one employee on the three person Board. The General Property Tax Act provides that “all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation.” MCL 211.1. It is undisputed that the subject property would be subject to property tax if the claimed exemptions are not applicable. Exemption statutes are subject to a rule of strict construction in favor of the taxing authority. There is no basis to pierce the corporate veil of Warde Lab. The fact that Trinity is the sole owner of Warde Lab or that it has one of its employees on the Board of Directors does not transform Warde Lab into a mere instrumentality of Trinity.



MSC requested LDF amicus brief? No
Case Number: 2015-03
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