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STATE OF MICHIGAN COURT OF APPEALS

DOUGLAS WITALEC and JOANNE WITALEC, Petitioners-Appellants, v TOWNSHIP OF WEST BLOOMFIELD, Respondent-Appellee.

UNPUBLISHED December 20, 2011

No. 299935 Tax Tribunal LC No. 00-326515

Before: CAVANAGH, P.J., and SAWYER and METER, JJ. PER CURIAM. Petitioners appeal as of right an order of the Michigan Tax Tribunal setting the taxable value (TV) of petitioners' property for tax years 2006, 2007, and 2008. We affirm. Petitioners began construction of their personal residence in 2004. The construction was completed in 2005. Petitioners challenged respondent's tax year 2006 assessment of their property to the board of review, which lowered the property's assessed value. Petitioners sought a further reduction before the tribunal. At various stages throughout the tribunal's proceedings, petitioners asserted the property's correct TV for tax year 2006 was $323,904, $329,516, and $370,650. On appeal, petitioners argue that the tribunal erred as a matter of law by adding 50 percent of the new construction's true cash value (TCV) from 2004 and 2005 to the property's TV for tax year 2006. Petitioners argue that the tribunal should have only added 50 percent of the new construction's TCV from 2005 to the property's TV for tax year 2006. We agree. Review of the Michigan Tax Tribunal is governed by Article VI,

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