24-003720 -SAD & Dismiss.pdf

Scott D Howard, Petitioner V Michigan Department Of Treasury, Respondent · 24-003720-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 D Howard, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003720 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE DEFAULT 

 

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS 

 

On October 10, 2024, Respondent filed a Motion to Dismiss, indicating that the Principal 

Residence Exemption (PRE) denial at issue in this case was overturned, and the PRE 

for the subject property was placed back on the property on August 19, 2024. 

Respondent’s motion goes on to state that “[t]he Department is not contesting the denial 

of the PRE” and “the Department agrees that the PRE should be placed back on the 

property for tax years 2020, 2021, 2022, and 2023.” 

 

Petitioner has not filed a response to Respondent’s Motion to Dismiss. 

 

The Tribunal has reviewed the file in this case and finds Petitioner was held in default 

on October 9, 2024, for failing to submit a copy of the notice giving rise to the appeal. 

Although Petitioner has yet to cure the default, Respondent submitted a copy of the 

notice on October 10, 2024. As such, Petitioner’s default shall be cured. 

 

Furthermore, in addition to the PRE Denial Notice, Respondent’s Motion to Dismiss 

included its Overturn of PRE Denial, dated August 19, 2024, wherein the notice states 

that “it has been determined that the [subject property] is entitled to a principal residence 

exemption under MCL 211.7cc.” As such, and inasmuch as Respondent’s Overturn of 

PRE Denial negates any matter in controversy, the Tribunal finds dismissal of this 

appeal appropriate. Therefore, 

 

IT IS ORDERED that the default is SET ASIDE. 

 

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

 

This Order resolves all pending claims in this matter and closes this case.

MTT Docket No. 24-003720 

Page 2 of 2 

 

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. 

 

 

Entered: November 13, 2024 

 

 

By _____________________________ 

smm/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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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