24-003355 Default.pdf
Dustin Cupp, Christina Cupp, Petitioners V Township Of Mendon, Respondent · 24-003355-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 Dustin Cupp, Christina Cupp, MICHIGAN TAX TRIBUNAL Petitioners, SMALL CLAIMS DIVISION v MTT Docket No. 24-003355 Mendon Township, Presiding Judge Respondent. Patricia L. Halm ORDER HOLDING PETITIONERS IN DEFAULT The Tribunal has reviewed the file in this case and finds that Petitioners are appealing a purported uncapping as a result of denial of Petitioners’ Affidavit Attesting Qualified Agricultural Property Shall Remain Qualified Agricultural Property by Respondent on July 26, 2024. Petitioners filed a petition appealing the uncapping of taxable value (TV) on August 30, 2024. The Tribunal finds that its jurisdiction is set by statute and is limited to direct review of a final decision of a taxing authority.1 The July 26, 2024 decision is not a final decision of a taxing authority and does not include appeal rights to the Tribunal. If property ceases to be qualified agricultural property at any time after a transfer, the TV shall be adjusted as of December 31 of the year that the property ceases to be qualified agricultural property.2 Therefore, for tax year 2025, Petitioners were required to appeal the determination to the March Board of Review prior to invoking the Tribunal’s jurisdiction.3 Although the petition was filed prematurely and would have been subject to dismissal for attempting to invoke a future tax year, the Tribunal finds that the timeframe for appeal of a 2025 March BOR decision has now passed. Therefore, IT IS ORDERED that Petitioners are held in DEFAULT. IT IS FURTHER ORDERED that Petitioners must submit the 2025 March BOR determination to the Tribunal within 14 days of entry of this Order.4 1 See MCL 205.731. 2 See MCL 211.27a(7)(o). 3 See MCL 205.735a(3). 4 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a
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MTT Docket No. 24-003355 Page 2 of 2 Failure to comply with this order will result in Petitioners being required to file a motion to set aside the default (with appropriate filing fee). Entered: September 22, 2025 By _____________________________ bw/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 holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).