Jackie J. Cook

Jackie Cook has over 20 years of experience in litigating property tax and state and local tax (SALT) cases. She represents publicly traded and privately held companies, including Fortune 500 manufacturers, movie theaters, medical facilities, nonprofit organizations, and other commercial and retail enterprises; small businesses; families and individuals; as well as labor unions and employee benefit funds in complex property tax issues and appeals. With a focus on valuation issues, exemption claims, and classification disputes, she helps her clients navigate the intricacies of the tax landscape effectively, from planning to audit through litigation and appeals.

Jackie appeals classification decisions and exemption denials before the State Tax Commission, Michigan Tax Tribunal, and circuit courts; represents taxpayers in significant personal property tax disputes through audit, informal conference, and litigation including before the Michigan Supreme Court; and advocates for Fortune 500 companies in state income tax disputes in the Michigan Court of Claims. Her extensive experience has led to her being sought out to write amicus briefs in matters pending before the Michigan Supreme Court and Michigan Court of Appeals including in Comerica, Inc. v. Department of Treasury, Tomra of North America v. Department of Treasury and Thomson Reuters Inc. v. Department of Treasury.

Jackie previously held roles at national and international law firms where she managed complex property and state tax matters. Her work involved advising clients on tax implications of mergers and acquisitions, representing them in significant property tax litigation, and developing tax planning initiatives for large corporations. Additionally, she has provided strategic guidance regarding contract review, state employment tax and payroll issues, sales and use tax, city income tax, and matters involving election, municipal, and administrative law and state and local licensing;  general commercial litigation; landlord-tenant disputes; and governmental investigations.

Practice Areas

Industries

Representative Matters

• Successfully resolved a taxable value uncapping issue involving the Renaissance Center in Detroit, resulting in close to $3,000,000 in property tax refunds*
• Succeeded in reversing a Tax Tribunal decision denying a manufacturer's tax exemption in a published opinion issued by the Court of Appeals, an issue of first impression regarding Michigan's eligible manufacturing personal property tax exemption*

• Assisted a prominent movie theatre group in reviewing property tax assessments and achieving reductions through strategic property tax appeals*

*matters handled prior to joining Honigman

Prior Experience

• Novara Tesija Catenacci McDonald & Baas PLLC, Partner and Tax Division Leader, 2021 – 2024

Education

Admissions

Court Admissions

Professional & Community Involvement

• American Bar Association, Fellow
• Taxation Section
  • State and Local Tax Executive Committee
    • Vice Chair of Ad Valorem Taxes Subcommittee
• State Bar of Michigan Taxation Section, Former Chairperson and Ten-Year Council Member
• Michigan Women’s Tax Association
  • Board Member
• Edith Catholic School and Church
  • Volunteer
• Brother Rice High School
  • Volunteer

News

Press Releases

Events

“Navigating Your State Tax Case Through the Court of Claims,” State Bar of Michigan Annual Tax Conference, Plymouth, MI (May 23, 2024)

“All Things Tax & Treasury,” MICPA Cannabis Summit, Novi, MI (December 12, 2023)

“What’s New in the Cannabis Tax Niche?,” MICPA Michigan Tax Conference, Livonia, MI (November 2, 2023)

"State and Local Tax Hot Topics and New Developments," State Bar of Michigan Taxation Section, 35^th Annual Conference, Plymouth, MI (May 25, 2023)

"Michigan Cannabis from a Treasury Perspective," MICPA Cannabis Summit, Novi, MI (December 7, 2022)

Ask the Experts: "Personal & Real Property Tax Issues," MICPA’s Small Firm Practitioner Conference, Battle Creek, MI, (August 16, 2022)

"Tax Law Series: State Tax Controversies," ICLE Webcast, (April 5, 2022)

"Sales & Use Tax: The Installation and Delivery Debate," MICPA Michigan Tax Conference, (November 3, 2021)

"The Latest Update on Excise Taxes," Featured Speaker, State Bar of Michigan Taxation Section, 33rd Annual Tax Conference, Livestream (May 27, 2021)

Publications

“Notable Pending Legislation Impacting Michigan Tax Administration,” (co-author) Michigan Tax Lawyer, Vol. XXXIX, Issue 2, Summer 2013

“How the Gold Gets in the Pot at the Rainbow’s End: An Attorney’s Guide to Unclaimed Property Compliance in Michigan,” (co-author) Michigan Bar Journal, October 2012

“Commissioner v. Banks: The Tax Liability of Contingent Fees to Litigants,” Michigan Tax Lawyer, vol. 32, issue 2 (Summer 2006)