24-003523 Deny Stip.pdf

Mark A Culley, Petitioner V Township Of Waterford, Respondent · 24-003523-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 

Mark A Culley, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003523 

 

Waterford Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

On September 4, 2025, the parties filed a Joint Stipulation for Entry of Consent 

Judgment (“stipulation”). The Tribunal has reviewed the stipulation and finds denial is 

warranted. 

 

First, in paragraph 4 for the 2025 tax year, the parties attempt to stipulate to an 

assessed value that is not in compliance with MCL 211.27a(1), which requires, 

“…property shall be assessed at 50% of its true cash value.”1 

 

Second, the parties’ proposed 2025 taxable value (TV) is not in compliance with MCL 

211.27a.(2), which requires the TV be calculated using, “[t]he property’s taxable value in 

the immediately preceding year minus any losses, multiplied by the lesser of 1.05 or the 

inflation rate, plus all additions.”2 

 

For both reasons, the parties’ stipulation is denied. 

 

Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that the case will proceed to hearing on October 16, 2025, 

at 9:45 am, unless the parties file an amended stipulation which is approved by the 

Tribunal. 

 

 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: September 5, 2025 

jcg 

 

 

1 The Tribunal recommends the parties round the true cash value to $980,940, pursuant to guidance 

provided by the State Tax Commission. See https://www.michigan.gov/mdhhs/-

/media/Project/Websites/treasury/BLGSS/PSD/State-Tax-Commission/2025/Standards-regarding-

Factors-Forms-Fractions-Multipliers-Ratios-Rates-and-Rounding-

20250211.pdf?rev=ca16a7eeddb54128852da493b9b357d1&hash=BBFDD2051666A809CDBDF0916649

96E1. 

2 The 2025 TV is calculated by multiplying the 2024 TV of $455,000 by the 2025 inflation rate multiplier of 

1.031, resulting in a 2025 TV of $469,105. The 2025 TV cannot be rounded.

MTT Docket No. 24-003523 

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

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