blog, articles & publications

2016 Best Law Firm Recipient

We're delighted to announce that we have been recognized as one of 2016's Best Law Firms, by U.S. News & World Report, for our work in the areas of litigation and tax law. This is the second year in a row that we've received this distinguished honor.  Read More

BSM Client Prevails in Property Tax Exemption Case

BSM recently represented the City of Kentwood in the case of SBC Health Midwest, Inc v City of Kentwood (Michigan Tax Tribunal No. 416230).  The petitioner was claiming a property tax exemption going back to 2011 for approximately $600,000 of personal property that it owned and used in the operation of a for-profit college (Sanford Brown).  The City denied the exemption on the grounds that for-profit schools are not entitled to property tax exemptions under state law.  The property owner appealed and, after careful consideration of the legal arguments and evidence presented by the City, the Michigan Tax Tribunal agreed with the City that for-profit schools are not entitled to the exemption.  The Tax Tribunal’s decision was reprinted in the November edition of the Michigan Assessor Magazine, which you can read hereFor more information about this case, how it may impact property in your jurisdiction, or to discuss how BSM may be able to help you with other property tax related questions, please contact Crystal Morgan at BSM.   Read More

Jeff Sluggett and Dick Butler Make Presentation to the West Michigan Regional Clerks Association

Jeff Sluggett and Dick Butler presented a seminar on May 17, 2013 at Muskegon Community College to the West Michigan Regional Clerks Association titled Legal Updates: Recent Developments for Local Government.  The presentation included topics such as Michigan Fireworks Safety Act, Open Meetings Act, Michigan Liquor Control Code, Freedom of Information Act, recall petitions, personal property tax and the financial impact of personal property tax legislation, among others.   Read More

LEGISLATIVE ALERT: Personal Property Taxes

The Legislature passed a package of bills on December 14 to eliminate personal property tax (PPT) and to provide a mechanism for reimbursement to local taxing units for lost PPT revenues.  The bills were signed by Governor Snyder on December 20.  Certain aspects of this legislation are complicated and remain under review.  Thus, check back for further updates.  In the meantime, we hope that you will find this preliminary summary of each of the bills in the legislation (including the Public Act number assigned to each of the bills) helpful.  Please note that as the result of last minute amendments, the bills eliminating the PPT (marked with an asterisk below) provide that they will be repealed or will not take effect if voters do not approve HB 6026 at a State-wide vote in 2014.  (HB 6026 is the bill that amends the Use Tax Act to provide for reimbursement of local taxing units from a portion of the Michigan use tax.).  Read More