25-003923 dismiss.pdf

Frank A Pichner, Petitioner V Township Of Crockery, Respondent · 25-003923-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 

Frank A Pichner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003923 

 

Crockery Township, 

 

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 pleadings and accompanying documentation indicate that 

Petitioner is seeking a principal residence exemption (PRE) for the 2025 winter tax levy. 

The pleadings and accompanying documentation also indicate that Petitioner did not file 

a PRE affidavit on or before November 1, 2025, as required by MCL 211.7cc(2).1 

 

The Michigan Supreme Court recently reaffirmed that the Tribunal lacks equitable 

powers and authority to assume jurisdiction over an appeal when the statutory filing 

requirements have not been met.2 The Tribunal’s authority is also limited to “a 

proceeding for direct review of a final decision, finding, ruling, determination, or order of 

an agency relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state,”3 and it does not appear that 

Respondent issued a PRE denial or other appealable decision.4 Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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

 

 

 

1 MCL 211.7cc states that “an owner of property may claim 1 exemption under this section by filing an 

affidavit . . . on or before June 1 for the immediately succeeding summer tax levy and all subsequent tax 

levies or on or before November 1 for the immediately succeeding winter tax levy and all subsequent tax 

levies with the local tax collecting unit in which the property is located.” Id. 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also 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), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity. 

3 MCL 205.731(a). 

4 Petitioner is appealing from the 2025 winter tax bill, and “an appeal of a contested tax bill . . . is limited 

solely to correcting arithmetic errors or mistakes and is not a basis of appeal as to disputes of valuation of 

the property, the property's exempt status, or the property's equalized value resulting from equalization of 

its assessment by the county board of commissioners or the state tax commission.” MCL 205.735a(6).

MTT Docket No. 25-003923 

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: January 16, 2026 

 

 

By _____________________________ 

ejg/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

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