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Warner Norcross + Judd LLP is a corporate law firm with over 230 attorneys serving clients in nine offices throughout Michigan. Among the largest law firms in Michigan, Warner works in virtually all areas of business law.

Michigan Law Firm - Warner Norcross + Judd LLP

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Recently, the Michigan Supreme Court, in <em>Resort Properties Co-Operative v. Township of Waterloo</em>, clarified when transfers of ownership of an entity results in an uncapping of the taxable value of real property owned by the entity. It held that transferring more than 50% of the ownership interest is a "transfer of ownership" for purposes of the uncapping rules, and that all transfers are considered for purposes of meeting the 50% threshold.

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If you own property through an LLC or corporation, please contact your Warner Trusts and Estates attorney to determine how Resort Properties may affect you and whether planning options are available to avoid uncapping.

Partner

Jennifer L. Remondino

Associate

Raquel S. Sportel

Sara A. Nicholson

Juliette E. Peterson

Catherine H. Jacobs

Paralegal

Emmalee J. “Emma” Anderson

Daniel W. “Dan” Borst

Senior Counsel

Chelsea N. Brown

Haley E. Clough

Sean H. Cook

Merica S. Dobry

Of Counsel

Carl W. Dufendach

Mark K. Harder

Executive Partner

Danelle E. Harrington

Frank E. Henke

Laura A. Jeltema

Karen L. Kayes

Jay A. Kennedy

Staff Attorney

Max F. Koehler

Matthew T. Koenders

Nina E. Lucido

Amy J. Marciniak

Partner Emeritus

John H. Martin

Susan “Susie” Gell Meyers

Laura E. Morris

Molly W. Nicol

Beth L. O’Laughlin

Erin Poston

Julia E. Schall

Mackenzie R. Skarvan

David L.J.M. Skidmore

James J. “Jim” Steffel

W. Michael “Mike” Van Haren

Senior Paralegal

Cindy S. Thielman

Megan G. Vogrig

Trusts and Estates

Estate Planning Focus — Spring 2026

Warner Norcross + Judd LLP is responsible for the contents of our advertising and this website. Please read our full <a href="/privacy-policy/" aria-label="see privacy policy">privacy policy</a> available on our website. If you have any questions or comments about our website or our Privacy Policy please contact us at <a href="mailto:info@wnj.com">info@wnj.com</a> or 616.752.2000. 

Estate Planning Focus — Spring 2026

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