25-003161.pdf
Tory Sheffer, Petitioner V Township Of Brighton, Respondent · 25-003161-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 Tory Sheffer, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003161 Brighton Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF PARTIAL DISMISSAL The Tribunal has considered the file in this case and finds that Petitioner filed this appeal on August 14, 2025, disputing the true cash and taxable values of Parcel Nos. 4712-21-400-040 and 4712-21-400-041, both of which are classified as residential. Petitioner provided a July Board of Review (BOR) Decision for Parcel 040 but did not provide a decision for parcel 041, and Respondent’s answer indicates that Parcel 041 was not presented to the BOR. The Tribunal’s authority is 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.”1 If there is no final decision, finding, ruling, determination or order, the Tribunal has no jurisdiction or authority. As such, the Tribunal has no authority over Petitioner’s appeal of Parcel 041. The Tribunal also notes that the petition in this case raises general valuation claims relative to the assessed and taxable values. Assessment disputes for residential property must be protested at the March BOR, however, and appealed to the Tribunal no later than July 31 of the tax year involved.2 The authority of July and December boards is very limited in scope, and subject to only a few exceptions, such boards are not permitted to adjust a property’s assessment.3 July and December boards may only correct “qualified errors” pursuant to MCL 211.53b for the current and immediately preceding tax year, and the Tribunal’s review of such decisions is similarly limited to these issues.4 MCL 211.53b does not provide a “back door” for disputing the property’s 1 MCL 205.731(a). 2 See MCL 205.735a. 3 Pursuant to MCL 211.31, the assessment roll, once confirmed by the March Board of Review, “shall be conclusively presumed by all courts and tribunals to be valid, and shall not be set aside except for causes hereinafter mentioned.” Id. 4 Qualified errors include the following: (a) A clerical error relative to the correct assessment figures, the rate of taxation, or the mathematical computation relating to the assessing of taxes. (b) A mutual mistake of fact. (c) An adjustment under section 27a(4) or an exemption under section 7hh(3)(b). (d) An error of measurement or calculation of the physical dimensions or components of the real property being assessed. (e) An error of omission or inclusion of a part of the real property being assessed. (f) An error regarding the correct taxable status of the real property being assessed. (g) An error made by the taxpayer in preparing the statement of assessable personal property under section 19. (h) An error made in the denial of a claim of exemption for personal property under section 9o. (i) Any of the following errors
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MTT Docket No. 25-003161 Page 2 of 2 valuation, and Petitioner’s case is limited to the correction of qualified errors, if any. Therefore, IT IS ORDERED that this case is DISMISSED with respect to Parcel No. 712-21-400- 041. The appeal shall continue for 4712-21-400-040. Entered: December 2, 2025 By _____________________________ ejg 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 regarding an exemption under section 7b: (i) An error made by the local tax collecting unit in the processing of a timely filed exemption affidavit. (ii) 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. (iii) For tax year 2023 only, a denial by the board of review of an exemption claimed under section 7b(1)(b). (j) An exemption under section 7u(10), for the immediately preceding tax year only, if the exemption was not on the assessment roll and was not denied for that tax year. A claim for exemption must be filed with the board of review on a form prescribed by the state tax commission and provided by the local assessing unit, accompanied by supporting documentation establishing eligibility for the exemption for that immediately preceding tax year under the criteria in section 7u(2) and any other supporting documentation as may be required by the state tax commission. MCL 211.53b(6)(a)-(j).