24-003382.pdf

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Dear Members of the Tax Tribunal, 

 

 

September 5, 2024 

I’m writing on behalf of Macomb Baptist Church to appeal the property tax bill for 2024. Our church was 

established in 1929 in Mt. Clemens, and in 1959 the church purchased 6 acres and built a building in 

Clinton Township where we had our services for the next 59 years without being required to pay any 

property taxes. 

On March 29, 2024, we purchased an existing office building in Clinton Township which we converted to 

a church. Shortly thereafter we were informed by the township that we were responsible for the 

summer and winter property taxes for 2024 – stating that since we did not own and occupy the building 

before December 31, we were liable. This is in keeping with MCL 211.2; however, the second line of 

211.2 gives the following caveat to the policy “All land within this state, all buildings and fixtures on the 

land, and all appurtenances to the land, except as expressly exempted by law.” The December 31 date 

comes after the exception. If an organization is exempt by law, how are they held to the December 31 

date? Our exemption comes in 211.7S which states, “Houses of public worship, with the land on which 

they stand, the furniture therein and all rights in the pews, and any parsonage owned by a religious 

society of this state and occupied as a parsonage are exempt from taxation under this act. Houses of 

public worship includes buildings or other facilities owned by a religious society and used predominantly 

for religious services or for teaching the religious truths and beliefs of the society.” 211.7S does not 

contain any date restrictions. Therefore, according to Michigan state law, Macomb Baptist Church is 

exempt from paying the property taxes. 

We have reached out to the following township leadership: the treasurer (who directed us to the 

assessor), the assistant assessor, the supervisor in the assessing department, the township supervisor, 

and the clerks in those departments. They all gave us verbal rejections and when we asked for that in 

writing we were told they wouldn’t give it to us because we did not file an official appeal. However, the 

deadline for filing an appeal was already past. We also reached out to Representative St. Germaine’s 

office and they provided us helpful information but it all pointed us back to the township level. The 

township did encourage us to file an appeal to the tribunal. When we talked to Erica in your office, she 

was very helpful about the specific steps to take and she said that because we were unable to acquire a 

denial letter from the township, we could send our appeal to the tribunal. 

Thank you for your time and consideration in this matter. 

Cordially, 

 

 

Ries Barlow, pastor