24-003851 SD Adj Dismiss.pdf

Old St Jean Properties LLC, Petitioner V City Of Detroit, Respondent · 24-003851-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 

Old St Jean Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003851 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF ADJOURNMENT 

 

ORDER UPDATING DOCKET 

 

ORDER OF PARTIAL DISMISSAL 

 

ORDER GRANTING JUDGMENT IN FAVOR OF PETITIONER 

UNDER MCR 2.116(I)(1) 

 

ORDER VACATING RESPONDENT’S JULY 16, 2024 BOARD OF REVIEW 

AFFIDAVIT 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has reviewed the file in this case and finds that (1) updating the docket, (2) 

partially dismissing this case with respect to the valuation appeal, (3) granting judgment 

in favor of Petitioner under MCR 2.116(I)(1) and vacating the Board of Review affidavit, 

and (4) adjourning the scheduled Small Claims hearing is appropriate at this time. 

 

ORDER UPDATING DOCKET 

 

The petition, filed on August 5, 2024, includes a notice of the decision of Respondent’s 

2024 July Board of Review (BOR). The petition also includes a copy of the subject 

property record card. Both documents indicate that the subject property is owned by 

Old St. Jean Properties LLC, and this evidence is not rebutted. As a result, it is 

appropriate for the Tribunal to update the docket to indicate the record property owner 

as the correct Petitioner in this case.1 Brian V. Hurttienne shall be identified as 

Petitioner’s authorized representative.2 

 

 

 

1 See MCL 205.735a(6). 

2 If applicable, any documentation demonstrating that Old St. Jean Properties LLC is not the proper owner 

and party in interest shall be attached to a Motion for Reconsideration filed, with appropriate filing fee, 

under TTR 261 and TTR 269.

MTT Docket No. 24-003851 

Page 2 of 4 

 

ORDER OF PARTIAL DISMISSAL 

 

Petitioner filed the petition initiating this appeal on August 5, 2024. The petition, in part, 

contends that the subject property’s valuation is in dispute in this appeal. The 

attachment to the petition indicates that the notice giving rise to this appeal is a decision 

by Respondent’s 2024 July BOR. However, the Tribunal has no jurisdiction over a 

claim of an appeal related to true cash value because Petitioner did not appeal the 

value contention to Respondent’s 2024 March BOR and file the petition appealing that 

decision by July 31, 2024.3 The Tribunal has no equitable power to waive or otherwise 

disregard a statutory requirement or filing deadline, and as a result, it has no authority to 

grant Petitioner the relief requested with respect to valuation.4 

 

ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER 

 

The Tribunal finds that granting judgment in favor of Petitioner under MCR 2.116(I)(2) is 

appropriate. 

 

There is no specific Tribunal rule governing summary disposition. Therefore, the 

Tribunal is bound to follow the Michigan Rules of Court in rendering a decision.5 In this 

case, judgment in favor of Petitioner is appropriate under MCR 2.116(I)(1). MCR 

2.116(I)(1) provides that “[i]f the pleadings show that a party is entitled to judgment as a 

matter of law, or if the affidavits or other proofs show that there is no genuine issue of 

material fact, the court shall render judgment without delay.” 

 

Judgment in favor of Petitioner is appropriate because Respondent’s 2024 July BOR 

had no authority to uncap the subject property’s taxable value. A July BOR has certain 

limited powers by statute.6 The Michigan Court of Appeals recently considered a similar 

scenario in FCB Associates, LLC v City of Ann Arbor.7 In that case, the city’s 2021 July 

BOR sought to uncap the taxpayer’s property as a result of a 2019 transfer of 

ownership. The Court affirmed the Tribunal’s determination that the July BOR does not 

have authority to uncap a property’s taxable value under MCL 211.27a. 

 

The Tribunal lacks any power to take an action where the taxing authority from which 

the appeal arises also lacks the power.8 As such, the underlying pleadings and 

evidence are sufficient to demonstrate that Respondent has not stated a valid defense 

to the claims in the petition, and summary disposition in favor of Petitioner is 

appropriate.9 

 

3 MCL 205.735a(3), (6). 

4 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

5 See TTR 201. 

6 See MCL 211.53b(6). 

7 FCB Associates, LLC v City of Ann Arbor, unpublished per curiam decision of the Michigan Court of 

Appeals (Docket No. 366685), issued August 29, 2024. 

8 See Michigan Properties LLC v Meridian Twp, 491 Mich 518; 817 NW2d 548 (2012). 

9 See MCR 2.116(I)(1).

MTT Docket No. 24-003851 

Page 3 of 4 

 

ORDER OF ADJOURNMENT 

 

As a result of the foregoing, the Small Claims hearing scheduled for April 22, 2026, shall 

be adjourned. 

 

JUDGMENT 

 

IT IS ORDERED that the previously scheduled Small Claims hearing is ADJOURNED. 

 

IT IS FURTHER ORDERED that the docket is UPDATED to reflect Old St Jean 

Properties LLC as the Petitioner in this case. Brian V. Hurttienne shall be identified as 

Petitioner’s authorized representative. 

 

IT IS FURTHER ORDERED that this case is PARTIALLY DISMISSED with respect to 

Petitioner’s valuation appeal, as indicated herein. 

 

IT IS FURTHER ORDERED that JUDGMENT is GRANTED in favor of Petitioner under 

MCR 2.116(I)(1). 

 

It IS FURTHER ORDERED that Respondent’s July 16, 2024 Board of Review Affidavit 

is VACATED. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as finally provided in this 

Final Opinion and Judgment within 20 days of the entry of the Final Opinion and 

Judgment, subject to the processes of equalization.10 To the extent that the final level 

of assessment for a given year has not yet been determined and published, the 

assessment rolls shall be corrected once the final level is published or becomes known. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and Judgment. 

Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2020, through 

June 30, 2022, at the rate of 4.25%, (ii) after June 30, 2022, through December 31, 

2022, at the rate of 4.27%, (iii) after December 31, 2022, through June 30, 2023, at the 

rate of 5.65%, (iv) after June 30, 2023, through December 31, 2023, at the rate of 

8.25%, (v) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (vi) 

 

10 See MCL 205.755.

MTT Docket No. 24-003851 

Page 4 of 4 

 

after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (vii) after 

December 31, 2024, through June 30, 2025, at the rate of 9.47%, (viii) after June 30, 

2025, through December 31, 2025, at the rate of 8.66%, (viii) after June 30, 2025, 

through December 31, 2025, at the rate of 8.66%, and (ix) after December 31, 2025, 

through June 30, 2026, at a rate of 8.48%. 

 

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 

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. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: March 5, 2026 

bw/jcr 

 

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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