25-003804 Grant Mtn Dis.pdf

Jerone Ershel Brown, Petitioner V Michigan Department Of Treasury, Respondent · 25-003804-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 

Jerone Ershel Brown, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003804 

 

Michigan Department of Treasury, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS 

 

On December 18, 2025, Respondent filed a motion requesting that the Tribunal dismiss 

this case. In the motion, Respondent states that this appeal of Petitioner’s PRE denial 

is premature because Petitioner filed a timely appeal with the Michigan Department of 

Treasury’s Hearings Division and requested an informal conference. To date, an 

informal conference has not taken place, and a final decision of the department has not 

been issued. 

 

Petitioner has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Respondent 

filed documentation showing that Petitioner requested an informal conference with the 

Michigan Department of Treasury. As such, and inasmuch as Petitioner is still seeking 

to exhaust their administrative remedies and a final decision has yet to be rendered, the 

Tribunal lacks jurisdiction over this appeal. And “a court which has determined that it 

has no jurisdiction should not proceed further except to dismiss the action.”1 Therefore, 

 

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

 

This order resolves all pending claims in this matter 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 

 

1 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985).

MTT Docket No. 25-003804 

Page 2 of 2 

 

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: January 15, 2026 

 

 

By _____________________________ 

kac 

 

 

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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