Michigan Public Policy Survey Questions and Data Tables

Thinking about the last two years, have landowners for industrial property in your jurisdiction appealed their tax assessments — either to your jurisdiction’s Board of Review or directly to the Michigan Tax Tribunal? (Among cities and townships)

Thinking about the last two years, have landowners for residential property in your jurisdiction appealed their tax assessments — either to your jurisdiction’s Board of Review or directly to the Michigan Tax Tribunal? (Among cities and townships)

Thinking about the last two years, have landowners for agricultural property in your jurisdiction appealed their tax assessments — either to your jurisdiction’s Board of Review or directly to the Michigan Tax Tribunal? (Among cities and townships)

Thinking about the last two years, have landowners for other classes of real property in your jurisdiction appealed their tax assessments — either to your jurisdiction’s Board of Review or directly to the Michigan Tax Tribunal? (Among cities and townships)

Did any of these landowners appeal a Board of Review determination to the Michigan Tax Tribunal? (Among cities and townships that report having landowners for any class of real property appeal their tax assessments in the last two years)

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?

Has there been a decrease, an increase, or no change from the previous fiscal year in revenue from property taxes for your jurisdiction?

Has there been a decrease, an increase, or no change from the previous fiscal year in the amount of state aid to your jurisdiction?

Has there been a decrease, an increase, or no change from the previous fiscal year in the number of tax delinquencies in your jurisdiction?

Thinking about the next fiscal year, which action has your jurisdiction taken or is likely to take regarding property tax rates?

Regardless of whether or not your jurisdiction expects to have a budget surplus this year, in your opinion, what would be the highest priority for using any potential surplus (if it had one) according to the following groups or individuals? Do you think that they would prefer to spend the budget surplus on public services or infrastructure, save that money for future use, use it to pay down any debt your jurisdiction may have, or reduce taxes? The majority of your jurisdiction's Board/Council would prefer to...

Regardless of whether or not your jurisdiction expects to have a budget surplus this year, in your opinion, what would be the highest priority for using any potential surplus (if it had one) according to the following groups or individuals? Do you think that they would prefer to spend the budget surplus on public services or infrastructure, save that money for future use, use it to pay down any debt your jurisdiction may have, or reduce taxes? The majority of your jurisdiction's citizens would prefer to...

Regardless of whether or not your jurisdiction expects to have a budget surplus this year, in your opinion, what would be the highest priority for using any potential surplus (if it had one) according to the following groups or individuals? Do you think that they would prefer to spend the budget surplus on public services or infrastructure, save that money for future use, use it to pay down any debt your jurisdiction may have, or reduce taxes? You personally in your role as a local official would prefer to...

Now, regardless of whether or not your jurisdiction expects to have a budget deficit this year, in your opinion, what would be the preferred method for eliminating any potential deficit (if it had one) according to the following groups or individuals? Do you think that they would prefer to cut costs/services, increase taxes, use any savings your jurisdiction may have or increase debt (if legally allowable)? The majority of your jurisdiction's Board/Council would prefer to...

Now, regardless of whether or not your jurisdiction expects to have a budget deficit this year, in your opinion, what would be the preferred method for eliminating any potential deficit (if it had one) according to the following groups or individuals? Do you think that they would prefer to cut costs/services, increase taxes, use any savings your jurisdiction may have or increase debt (if legally allowable)? The majority of your jurisdiction's citizens would prefer to...

Now, regardless of whether or not your jurisdiction expects to have a budget deficit this year, in your opinion, what would be the preferred method for eliminating any potential deficit (if it had one) according to the following groups or individuals? Do you think that they would prefer to cut costs/services, increase taxes, use any savings your jurisdiction may have or increase debt (if legally allowable)? You personally in your role as a local official would prefer to...

There are many methods states could use to fund roads and bridges, including some that are not currently allowed in Michigan. Thinking about a broad range of policy options, and assuming the Michigan Legislature does increase funding for roads and bridges, please identify whether you would support or oppose increasing the gas and/or diesel taxes for the state to raise more revenue.

There are many methods states could use to fund roads and bridges, including some that are not currently allowed in Michigan. Thinking about a broad range of policy options, and assuming the Michigan Legislature does increase funding for roads and bridges, please identify whether you would support or oppose increasing the sales tax for the state to raise more revenue.