26-000183 Dismiss.pdf

Mark S Rymer, Petitioner V City Of Menominee, Respondent · 26-000183-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 S Rymer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000183 

 

City of Menominee, 

 

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. The petition and accompanying documentation indicate that 

Petitioner is seeking a disabled veteran’s exemption for the 2022-2025 tax years. The 

petition and accompanying documentation also indicate that while Petitioner was 

granted an exemption for the 2025 tax year, Petitioner did not file an affidavit requesting 

the exemption for the 2022-2024 tax years, and MCL 211.7b unambiguously requires 

the filing of an affidavit prior to December 31 of the calendar year for which the 

exemption is claimed: “To obtain the exemption, an individual . . . must file an 

application . . . with the assessing officer for the local assessing unit after January 1 and 

before December 31 of the calendar year for which the exemption is claimed.”1 Further, 

while MCL 211.53b does provide July and December boards of review with authority to 

correct qualified errors for the current and immediately preceding tax year, including “an 

error made by the local tax collecting unit in the processing of a timely filed exemption 

affidavit,” and “a delay in the determination by the United States Department of 

Veterans Affairs that a veteran is permanently and totally disabled as a result of military 

service and entitled to veterans' benefits at the 100% rate,”2 Petitioner did not appear 

before Respondent’s July or December Board of Review or appeal an action taken by 

any such board. As such, and inasmuch as the Tribunal has no equitable power to 

waive or otherwise disregard a statutory filing requirement or deadline, it has no 

authority to grant Petitioner the relief requested.3 Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

 

 

1 MCL 211.7b(1). 

2 MCL 211.53b(6)(i)(i) and (ii). 

3 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).

MTT Docket No. 26-000183 

Page 2 of 2 

 

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. 

 

Entered: April 23, 2026 

 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

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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