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We have represented a wide variety of clients in property tax matters, including:

• The eighth largest integrated steel producer in the United States. We conducted a five-week trial before the Michigan Tax Tribunal involving all of this company's real and personal property. A judgment of the Tribunal reduced the company's assessment by 78%. The case was ultimately settled on the basis of a $25 million refund and substantial future tax benefits to the client.
• A leading global chemical manufacturer headquartered in mid-Michigan. This case involved the assessment of more than 200 structures on more than 400 acres of real estate, as well as assessment of all machinery, equipment and other personal property used in production, research and administrative activities.
• A northern Michigan resort property encompassing some 12,000 acres of hunting and fishing land. We obtained a judgment from the Tax Tribunal reducing the assessed true cash value of the Association's wild lands from $4.5 million to less than $10,000. That judgment was affirmed by a unanimous panel of the Michigan Court of Appeals and resulted in over a million dollars in refunds being paid to the client.
• Numerous commercial and industrial properties, as well as owners of private residences.

The firm's practice in the field of property taxation requires that we be fully familiar with real and personal property appraisal techniques in order to perform initial evaluations, as well as to work effectively with appraisal experts. If preliminary analysis indicates that relief may be warranted, we customarily recommend an informal approach to the local assessor before assessment rolls are established. Often, the taxpayer's position can be presented most effectively at this early stage, and favorable results may be obtained without extended controversy. If, however, negotiations with the assessor cannot be undertaken or are not successful, a persuasive presentation before the local Board of Review is a critical next step.

Under Michigan law, a taxpayer's next avenue of relief after the Board of Review is to file a petition before the Michigan Tax Tribunal. If such action becomes necessary, we can provide a full range of litigation services designed to bring the case to a successful conclusion. In particular, we can assist in choosing expert assistance in the appraisal field, and in making the most effective and economical use of that assistance. We have worked with many leading appraisal experts based in Michigan and throughout the country.

In addition to participating in assessment controversies, we have also advised clients in numerous other areas involving the taxation of property. These include special assessments, audits, tax increment financing measures, and tax abatement programs for investments in plant rehabilitation and pollution control. Our assistance in obtaining tax exemption for new industrial facilities has helped our clients save hundreds of thousands of property tax dollars, significantly improving their return on these investments.