26-002794dismissal_grant.pdf

Scott Ciemniecki Petitioner V City Of Birmingham Respondent · 26-002794-TT

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STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

Scott Ciemniecki, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002794 

 

City of Birmingham, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS 

 

On September 2, 2026, Respondent filed a motion requesting that the Tribunal dismiss 

this case. In the motion, Respondent states, “Petitioner failed to (a) timely protest the 

special assessment and (b) appeal the assessment to the Tribunal, thus failing to 

preserve his right to appeal the special assessment. The Tribunal therefore lacks 

jurisdiction to hear this matter.” 

 

Petitioner has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that pursuant to 

MCL 211.746, “the owner or any person having an interest in the real property may file 

a written appeal of the special assessment with the state tax tribunal within 30 days 

after the confirmation of the special assessment roll if that special assessment was 

protested at the hearing held for the purpose of confirming the roll.” (Emphasis added.) 

In this matter, the Tribunal finds that Petitioner failed to protest the special assessment 

at the March 23, 2026 hearing. Further, even if Petitioner had protested at the hearing 

to confirm the roll, to invoke the Tribunal’s jurisdiction Petitioner was required to file this 

appeal within 30 days of the March 23, 2026 hearing on the roll. However, Petitioner 

did not file this appeal until May 16, 2026, 54 days after the hearing was held. As a 

result of the foregoing, lacking jurisdiction, the Tribunal finds dismissal of this 

proceeding is appropriate. 

 

IT IS ORDERED that Respondent’s Motion to Dismiss is GRANTED. 

 

This order resolves all pending issues and closes the case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision

MTT Docket No. 26-002794 

Page 2 of 2 

 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

 

Entered: October 5, 2026 

 

By: /s/ Patricia L. Halm 

kac/jc 

 

PROOF OF SERVICE 

 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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