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WEST MICH. ANNUAL CONF. v. GRAND RAPIDS

No. 352703.

969 N.W.2d 813 (2021)

336 Mich. App. 132

WEST MICHIGAN ANNUAL CONFERENCE OF THE UNITED METHODIST CHURCH, Petitioner-Appellee, v. CITY OF GRAND RAPIDS, Respondent-Appellant.

Court of Appeals of Michigan.

Decided February 25, 2021, 9:05 a.m.

Attorney(s) appearing for the Case

Lennon, Miller, O'Connor & Bartosiewicz, Kalamazoo (by Andrew J. Vorbrich and Christopher D. Morris ) for the West Michigan Annual Conference of the United Methodist Church.

Toby Koenig and Jason C. Grinnell , Assistant City Attorneys, for the city of Grand Rapids.

Before: Swartzle, P.J., and Markey and Tukel, JJ.

Since 1893, the General Property Tax Act has generally excluded a "parsonage" from being subject to the property tax. In this case, respondent, the city of Grand Rapids, argues that a home owned by petitioner and lived in by Reverend Doctor Margie Crawford, an ordained minister who does not have a designated congregation but who occupies...

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