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No. 131531
| Liberty Hill Housing Corporation, |
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June Summers Haas |
Petitioner-Appellant, |
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(Appeal from Ct of Appeals) |
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(Michigan Tax Tribunal) |
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| City of Livonia, |
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Barbara J. Scherr |
| Respondent-Appellee. |
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| __________________________________________ |
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Click to view briefs in Adobe format:
Petitioner-Appellant's Application for Leave to Appeal>>
Petitioner-Appellant's Reply Brief>>
Petitioner-Appellant's Supplemental Authority>>
Petitioner-Appellant's Supplemental Brief>>
Respondent-Appellee's Brief in Opposition to Application for Leave to Appeal>>
Respondent-Appellee's Supplemental Brief>>
Respondent-Appellee's Reply Brief>>
Pheasant Ring a/k/a Homes for Autism's Amicus Curiae Brief>>
Background
Liberty Hill Housing Corporation is a Michigan non-profit corporation whose purpose is to “create integrated housing alternatives for low income individuals and families and persons with disabilities to interact with the general public, and to promote the establishment of safe, affordable and accessible as necessary housing for low income individuals and families and persons with disabilities.” This case concerns five homes owned by Liberty Hill and leased to people who have qualified as tenants under Liberty Hill’s guidelines. Liberty Hill requested an exemption from property taxes under MCL 211.7o(1), which provides: “Real or personal property owned and occupied by a nonprofit charitable institution while occupied by that nonprofit charitable institution solely for the purposes for which it was incorporated is exempt from the collection of taxes under this act.” Liberty Hill argued that it was pursuing its charitable goal by leasing these homes to qualified individuals and that it should be considered to be “occupying” the premises. The Michigan Tax Tribunal denied Liberty Hill’s request for the property tax exemption, finding that Liberty Hill did not “occupy” the premises. Liberty Hill appealed the decision to the Court of Appeals, which affirmed in an unpublished opinion. Liberty Hill appeals.
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