24-003581 FOJ Exc.pdf
Stephen C Zimmerman, Petitioner V Township Of Holmes, Respondent · 24-003581-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 Stephen C Zimmerman, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003581 Holmes Township, Presiding Judge Respondent. Patricia L. Halm FINAL OPINION AND JUDGMENT The Tribunal issued a Proposed Opinion and Judgment (POJ) on October 13, 2025. The POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ date below to notify the Tribunal in writing, by mail or by electronic filing, if they do not agree with the POJ and to state in writing why they do not agree with the POJ (i.e., file exceptions to the POJ).” On October 31, 2025, Petitioner filed exceptions to the POJ.1 In the exceptions, Petitioner contends that the Tribunal’s explanation and application of “capped value” is not understandable and does not comply with law or with their contentions. Petitioner contends the property was uncapped and should remain capped as qualified agricultural land. Petitioner requests a different, lawful adjustment to the assessor’s erroneous, unlawful assessment. A $56,356 adjustment must be made after its admission into evidence, and Petitioner contends that the taxable value (TV) should be lowered as a result. Respondent has not filed exceptions to the POJ or a response to Petitioner’s exceptions. The Tribunal has considered the exceptions and the case file and finds that the Administrative Law Judge (ALJ) properly considered the testimony and evidence submitted in rendering the POJ. Specifically, the contentions addressed in the exceptions were already correctly addressed in the POJ. The evidence demonstrates there was no uncapping as defined by MCL 211.27a. There is also no legal basis under that subsection or MCL 211.34d for a removal of TV as losses in the manner requested by Petitioner. The adjustment to the TV is correct for the tax years at issue. Petitioner’s own evidence in the Notice of Assessment indicates that the property was not uncapped, and there is no affidavit filed indicating that Petitioner sought to remain capped as agricultural property. Overall, there is no basis in evidence or law for Petitioner’s contentions or for the exceptions. 1 The Tribunal issued a Notice of No Action on November 7, 2025, because Petitioner did not submit proof of service of the exceptions upon Respondent as required by TTR 291. Petitioner submitted the required proof of service on November 20, 2025, and as a result, the exceptions are properly pending.
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MTT Docket No. 24-003581 Page 2 of 4 Given the above, Petitioner failed to show good cause to justify modifying the POJ or granting a rehearing.2 As such, the Tribunal adopts the POJ as the Tribunal’s final decision in this case.3 The Tribunal also incorporates by reference the Findings of Fact and Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a result: The property’s TCV, SEV, and TV, as established by the Board of Review for the tax year at issue, are as follows: Parcel Number: 55-006-004-008-00 Year TV 2024 $76,000 2025 $78,356 The property’s final TCV, SEV, and TV, for the tax year at issue, are as follows: Parcel Number: 55-006-004-008-00 Year TV 2024 $76,000 2025 $78,356 IT IS SO ORDERED. 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.4 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, 2 See MCL 205.762. 3 See MCL 205.726. 4 See MCL 205.755.
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MTT Docket No. 24-003581 Page 3 of 4 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) 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%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. This Final Opinion and Judgment resolves the last pending claim and closes this 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 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: December 16, 2025 bw/gc 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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