Michigan Properties, LLC v. Meridian Township, 491 Mich. 518

GPTA interpretation of Proposal A and uncapping after transfer; uncapped value becomes the new baseline for future caps.
Transfer of ownership in 2004 triggers uncapping under MCL 211.27a(3); assessor failed to adjust 2005 values, creating erroneous rolls.
Meridian corrected 2005–2006 values; consent judgments allowed later Board of Review relief for 2007 uncapped values.
Mich Props held March board of review may correct erroneous prior-year values in subsequent years to bring rolls into compliance.
Toll Northville involved whether Tax Tribunal can correct a prior-year unconstitutional addition when not challenged in that year; Tribunal authority hinges on its jurisdiction to correct values to align with GPTA.
Court clarifies that both March boards of review and the Tax Tribunal have authority to correct prior errors to ensure current rolls comply with GPTA and Proposal A.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Precludes later adjustment after non-uncapped year	Mich Properties	Meridian	No; later adjustment permissible
Authority to correct prior erroneous values	Mich Props and Toll Northville	GPTA limits on correction	Tribunal and boards may correct to bring current rolls into compliance
Constitutionality of public-service additions	Toll	Unconstitutional additions permitted	Unconstitutional additions cannot be treated as additions for tax purposes

Klooster v City of Charlevoix, 488 Mich 289 (2011) (uncapping after transfer; catch-up value)
Leahy v Orion Twp, 269 Mich App 527 (2006) (collateral estoppel concerns in prior-year challenges)
Auditor General v Smith, 351 Mich 162 (1958) (pre-Proposal A limitations; not controlling post-Proposal A cases)
Wikman v City of Novi, 413 Mich 617 (1982) (describes Tax Tribunal as de novo, quasi-judicial forum)
Briggs Tax Serv, LLC v Detroit Pub Sch, 485 Mich 69 (2010) (refund and tax-collection limitations; relevance to corrections)