25-002824 recon.pdf
Neal Bloomfield, Petitioner V Township Of Chikaming, Respondent · 25-002824-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 Neal Bloomfield, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002824 Chikaming Township, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING RESPONDENT’S MOTION FOR RECONSIDERATION ORDER SETTING ASIDE RESPONDENT’S DEFAULT On February 5, 2026, Respondent filed a motion requesting that the Tribunal reconsider the Order for Default Hearing entered in this case on December 16, 2025.1 In the motion, Respondent states there was an oversight on the assessor’s part due to personal reasons. Respondent ask for forgiveness and allowance to move forward with the attached answer and stipulation to follow. The Tribunal has considered the motion and the case file and finds that Respondent failed to demonstrate a palpable error relative to the Order for Default Hearing that misled the Tribunal and the parties and that would have resulted in a different disposition if the error was corrected.2 Nevertheless, Respondent has filed the required answer and motion, and thereby complied with the Tribunal’s orders, as required by TTR 237. As such, the Tribunal finds good cause to grant reconsideration and set Respondent’s default aside.3 Therefore, IT IS ORDERED that Respondent’s Motion for Reconsideration is GRANTED. IT IS FURTHER ORDERED that Respondent’s default is SET ASIDE. Entered: February 19, 2026 By _____________________________ ejg/am 1 Respondent filed a Motion to Set Aside Default but was required to file a Motion for Reconsideration due to the entry of the Order for Default Hearing. The filed motion was construed accordingly. 2 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation marks and citation omitted). 3 TTR 261(1) states that “the tribunal may order a rehearing or reconsideration of any decision or order upon its own initiative or motion filed within 21 days after the entry of the decision or order sought to be reheard or reconsidered.” Id.
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MTT Docket No. 25-002824 Page 2 of 2 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