23-000609 Forrores sever.pdf
Fossores, Petitioner Vs. City Of Jackson, Respondent · 24-004252-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 Fossores, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket Nos. 23-000609 & 24-004252 City of Jackson, Presiding Judge Respondent. Patricia L. Halm ORDER SEVERING 2024 AND 2025 TAX YEARS AND ASSIGNING TO DOCKET NUMBER 24-004252 On April 14, 2023, Petitioner filed a petition in this case contesting Respondent’s denial of a property tax exemption under MCL 211.7s for the 2023 tax year. Respondent filed a Motion for Summary Disposition on November 30, 2023, while Petitioner filed a Motion for Summary Disposition on December 1, 2023. Responses to the motions were filed in January 2024. Pursuant to MCL 205.737(5): A motion to amend a petition to add subsequent years is not necessary in the following circumstances: (a) If the tribunal has jurisdiction over a petition alleging that the property is exempt from taxation, the appeal for each subsequent year for which an assessment has been established shall be added automatically to the petition. However, upon leave of the tribunal, the petitioner or respondent may request that any subsequent year be excluded from appeal at the time of the hearing on the petition. Because the 2023 tax year is being decided on summary disposition and not after a hearing, the parties did not have an opportunity to request that subsequent tax years be excluded. Further, given the timing of the motions, the motions were not applicable to the 2024 and 2025 tax years as the assessments had yet to be established. For these reasons, the Tribunal finds that the 2024 and 2025 tax years must be severed from this docket and assigned a new docket number. Therefore, IT IS ORDERED that the 2024 and 2025 tax years are SEVERED and ASSIGNED to MTT Docket No. 24-004252.
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MTT Docket Nos. 23-000609 & 24-004252 Page 2 of 2 IT IS FURTHER ORDERED that Petitioner shall file a petition including the 2024 and 2025 tax years within 21 days of entry of this order. The petition shall note the docket number assigned by the Tribunal for the 2024 and 2025 tax years and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket as a “Severed Petition.”1 IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt of the petition for the 2024 and 2025 tax years. Failure to comply with this order may result in Petitioner being held in default, as provided by TTR 237. Entered: October 13, 2025 By _____________________________ plh 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 1 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.