24-003358 2024 FOJ 2025 Dismiss.pdf

Collom Living Trust, Petitioner V Township Of Arthur, Respondent · 24-003358-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 

Collom Living Trust, 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-003358 

 

Arthur Township, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER DISMISSING 2025 TAX YEAR 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on June 10, 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).” 

 

Neither party has filed exceptions to the POJ. 

 

Although neither party filed exceptions, the Administrative Law Judge (ALJ) erred in 

rendering the POJ. Specifically, the ALJ concluded “[b]ecause the proposed (state 

equalized value) SEV exceeds the original (taxable value) TV for the subject property, 

the 2024 TV for the subject property will remain at $33,965.” This appears to be a 

typographical error as the TV provided in the notice of assessment and property record 

card is $33,695, which is not disputed by the parties. Said error is, however, de minimis 

in nature as it had no impact on the ALJ’s determination to revise the assessments at 

issue based on the testimony provided and the evidence properly submitted. 

 

Given the above, the Tribunal modifies the POJ, as indicated above, and adopts the 

modified POJ as the Tribunal’s final decision in this case.1 The Tribunal also 

incorporates by reference the Findings of Fact and Conclusions of Law contained in the 

POJ, as modified herein, in this Final Opinion and Judgment. As a result: 

 

The property’s true cash value (TCV), SEV, and TV, as established by the Board of 

Review for the tax year 2024 are: 

 

Parcel Number: 18-012-030-100-01 

Year

TCV

SEV

TV

2024

$254,400

$127,200

$33,695

 

 

1 See MCL 205.726.

MTT Docket No. 24-003358 

Page 2 of 3 

 

The property’s TCV, SEV, and TV, as determined by the Tribunal for the tax year 2024, 

are as follows: 

 

Parcel Number: 18-012-030-100-01 

Year

TCV

SEV

TV

2024

$141,800

$70,900

$33,695

 

Petitioner did not provide any evidence, let alone sufficient, competent, and material 

evidence to meet the burden of going forward for the 2025 tax year. Therefore, the 

burden of going forward did not shift to Respondent, and the Tribunal’s duty to make an 

independent determination of value was not triggered. As such, involuntary dismissal of 

the 2025 tax year is warranted. 

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the 2025 tax year shall be DISMISSED. 

 

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

rolls for the 2024 tax year shall correct or cause the assessment rolls to be corrected to 

reflect the property’s true cash and taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization.2 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) 

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

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

30, 2025, through December 31, 2025, at the rate of 8.66%. 

 

 

2 See MCL 205.755.

MTT Docket No. 24-003358 

Page 3 of 3 

 

This Final Opinion and Judgment 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 

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: July 21, 2025 

cs/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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