24-003594.pdf
Jared G McWherter, Petitioner V City Of Warren, Respondent · 24-003594-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 Jared G McWherter, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003594 City of Warren, 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 December 19, 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. The Administrative Law Judge (ALJ) considered the testimony and evidence provided, made specific findings of fact and conclusions of law, and rendered a value determination for the 2024 tax year. For 2025, the ALJ concluded that Petitioner failed to meet their burden of going forward with the evidence. The ALJ’s determination is supported by the relevant testimony and evidence, or lack thereof, as well as the applicable statutory and case law. Because Petitioner failed to meet the burden of going forward with the evidence for the 2025 tax year, the Tribunal’s duty to make an independent determination of value for that year was not triggered. As such, involuntary dismissal of the 2025 tax year is warranted. Given the above, the Tribunal adopts the 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 in this Final Opinion and Judgment. As a result: The property’s true cash value (TCV), state equalized value (SEV), and taxable value (TV), as established by the Board of Review for the tax year at issue, are as follows: 1 See MCL 205.726.
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MTT Docket No. 24-003594 Page 2 of 3 Parcel Number: 12-13-15-380-026 Year TCV SEV TV 2024 $291,500 $145,750 $145,750 The property’s TCV, SEV, and TV, as determined by the Tribunal for the tax year at issue, are as follows: Parcel Number: 12-13-15-380-026 Year TCV SEV TV 2024 $284,260 $142,130 $142,130 IT IS SO ORDERED. IT IS FURTHER ORDERED that the 2025 tax year is 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, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) 2 See MCL 205.755.
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MTT Docket No. 24-003594 Page 3 of 3 after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 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: January 27, 2026 cs 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