25-003637 dismiss.pdf

Cherie J Spampinato, Petitioner V County Of Oakland, Respondent · 25-003637-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

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 

Cherie J Spampinato, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003637 

 

Oakland County, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. Based on the information provided in the petition and 

accompanying documentation, Petitioner is seeking a principal residence exemption 

(“PRE”) for the 2020 tax year. Respondent’s answer indicates, however, that Petitioner 

is not appealing the denial of a PRE by the local taxing authority or other authorized 

agency, but rather is attempting to apply to the Tribunal directly for such an exemption. 

Specifically, the answer indicates that Petitioner filed a PRE affidavit on February 25, 

2025, and was granted an exemption for the 2022-2024 tax years. Pursuant to MCL 

205.731, the Tribunal’s authority is limited to “a proceeding for direct review of a final 

decision, finding, ruling, determination, or order of an agency relating to assessment, 

valuation, rates, special assessments, allocation, or equalization, under the property tax 

laws of this state.”1 If there is no final decision, finding, ruling, determination or order, 

the Tribunal has no jurisdiction or authority, and “a court which has determined that it 

has no jurisdiction should not proceed further except to dismiss the action.”2 Further, 

MCL 211.7cc(19) only grants assessors authority over the processing of PRE affidavits 

“for the current calendar year or the immediately preceding 3 calendar years.”3 Thus, 

neither the local unit nor the Tribunal has authority to grant a PRE for the 2020 tax year 

based on an affidavit filed in 2025. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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. 

 

 

1 MCL 205.731(a). 

2 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243 (1985). 

3 Id.

MTT Docket No. 25-003637 

Page 2 of 2 

 

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 21, 2025 

 

 

By _____________________________ 

ejg/am 

 

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

← View full record