SC_Notice_of_Telephonic_Hearing.2025-05-27_14-30-37.0000.pdf

David A Kopke, Petitioner V Township Of Franklin, Respondent · 24-003999-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

David A Kopke,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003999

Township Of Franklin, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

August 20, 2025 

HEARING TIME:

10:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

98265868 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

MTT Docket No. 24-003999

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by 

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available. 

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are 

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what 

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case 

involves the valuation of property and the property at issue had a principal residence exemption of at least 50% 

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

MTT Docket No. 24-003999

Page 3 of 12

poverty exemption. If the motion is not granted or the Tribunal has not notified the parties that it has been 

granted, the parties are required to attend the hearing. 

2. Hear on File Option: If a party is unable to attend a hearing, that party may participate in the hearing by 

submitting a written request asking to have that party’s side of the case “heard on the file”. The request must 

be submitted to the Tribunal and the opposing party at least 28 days before the hearing. The opposing party 

may file a concurrence or objection to the request within 14 days of the service of the request on the opposing 

party. If the request is granted, the Tribunal will conduct the hearing to take the testimony of the opposing party 

and render a decision based on that testimony and the documents timely submitted by both parties. 

3. In-Person Hearing Option: A party may submit a written request for an in-person hearing. The request 

must be submitted to the Tribunal and the opposing party at least 28 days before the hearing. The opposing 

party may file a concurrence or objection to the request within 14 days of the service of the request on that 

party. If the request is timely, it will be granted. If granted, the hearing will be conducted in person and will likely 

be rescheduled for a later date.

4. Withdrawal of Case: If Petitioner no longer wants to continue with the appeal, Petitioner may submit a 

written request to withdraw the case. The request must be submitted to the Tribunal and served on 

Respondent at least 14 days before the hearing. Respondent may file a concurrence or objection to the 

request within 7 days of the service of the request on that party. If Respondent does not timely submit a 

concurrence or objection to the request it will be deemed to be a concurrence to the request. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not notified you that it has 

been granted, you are required to attend the hearing. 

SETTLEMENT: Parties may submit a written agreement settling a case (i.e., stipulation). The stipulation must 

be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with 

the tribunal’s form and be signed by the parties’ attorneys or authorized representatives, if they have attorneys 

or authorized representatives, or by the parties, if they do not have attorneys or authorized representatives. 

There is a $25 fee for the filing of the stipulation if you were required to pay a petition filing fee at the start of 

the case. If the stipulation with appropriate filing fee is received by the Tribunal or the parties email a copy of 

the signed stipulation to the Tribunal by 4:30 p.m. on the business day immediately preceding the day of the 

scheduled hearing, the hearing may be adjourned. Parties that email a copy of a signed stipulation to the 

Tribunal for purposes of adjourning a hearing are also required to submit the original signed stipulation with 

appropriate filing fee, if required. The stipulation, once submitted, will be reviewed and, if accepted, the 

Tribunal will issue a consent judgment. 

FAILURE TO APPEAR: The failure of a party to timely appear or otherwise participate in a hearing will result 

in adjournment of the hearing and the holding of that party in default. The defaulted party will be given an 

opportunity to show good cause for the failure to appear. Failure to respond or show good cause may result in 

dismissal of the case or the conducting of a default hearing. 

REASONABLE ACCOMMODATIONS: All hearings are conducted in a barrier-free location in compliance 

with the Americans with Disabilities Act. An individual requiring reasonable accommodation for effective 

participation in a hearing, including accessible documentation such as braille, large print, electronic or audio 

reader, should contact the Tribunal by telephone at (517) 335-9760, or complete and submit an 

accommodation request form located here. 

An individual requiring a foreign language interpreter for effective participation in a hearing, should contact the 

Tribunal by telephone at (517) 335-9760, or complete and submit an accommodation request form located 

here. 

All requests must be filed within five (5) days of receipt of the Notice of Hearing to ensure availability of 

accommodation.

MTT Docket No. 24-003999

Page 4 of 12

Hearing participants and observing members of the public who need assistance with speech or hearing may 

also participate in a telephonic or virtual hearing by dialing 7-1-1 and using the Michigan Relay service. More 

information about this service may be found here.

PRIVACY OF INFORMATION: In order to conduct a comprehensive and fair hearing, a party’s private or 

confidential information, such as health or financial information, may be disclosed to the Tribunal and other 

parties and their attorneys or representatives. The Tribunal will use the private information solely for purposes 

related to the hearings process. A party may file a motion to request that a public hearing be closed in part or 

file a motion for protective order to deem certain information private and confidential in order to afford that 

information special protection.

CONTACT INFORMATION: 

Michigan Tax Tribunal

611 W. Ottawa St., Lansing, MI 48933

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

Phone: (517) 335-9760

E-Mail: taxtrib@michigan.gov 

Website: www.michigan.gov/taxtrib

E-Filing: https://eFiling.apps.lara.state.mi.us 

Office Hours: 8:00 a.m. – 5:00 p.m., our office is closed from 12:00 p.m. – 1:00 p.m.

Date Entered: May 27, 2025

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

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

David A Kopke,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003999

Township Of Franklin, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

August 20, 2025 

HEARING TIME:

10:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

98265868 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

MTT Docket No. 24-003999

Page 6 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by 

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available. 

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are 

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what 

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case 

involves the valuation of property and the property at issue had a principal residence exemption of at least 50% 

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

MTT Docket No. 24-003999

Page 7 of 12

poverty exemption. If the motion is not granted or the Tribunal has not notified the parties that it has been 

granted, the parties are required to attend the hearing. 

2. Hear on File Option: If a party is unable to attend a hearing, that party may participate in the hearing by 

submitting a written request asking to have that party’s side of the case “heard on the file”. The request must 

be submitted to the Tribunal and the opposing party at least 28 days before the hearing. The opposing party 

may file a concurrence or objection to the request within 14 days of the service of the request on the opposing 

party. If the request is granted, the Tribunal will conduct the hearing to take the testimony of the opposing party 

and render a decision based on that testimony and the documents timely submitted by both parties. 

3. In-Person Hearing Option: A party may submit a written request for an in-person hearing. The request 

must be submitted to the Tribunal and the opposing party at least 28 days before the hearing. The opposing 

party may file a concurrence or objection to the request within 14 days of the service of the request on that 

party. If the request is timely, it will be granted. If granted, the hearing will be conducted in person and will likely 

be rescheduled for a later date.

4. Withdrawal of Case: If Petitioner no longer wants to continue with the appeal, Petitioner may submit a 

written request to withdraw the case. The request must be submitted to the Tribunal and served on 

Respondent at least 14 days before the hearing. Respondent may file a concurrence or objection to the 

request within 7 days of the service of the request on that party. If Respondent does not timely submit a 

concurrence or objection to the request it will be deemed to be a concurrence to the request. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not notified you that it has 

been granted, you are required to attend the hearing. 

SETTLEMENT: Parties may submit a written agreement settling a case (i.e., stipulation). The stipulation must 

be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with 

the tribunal’s form and be signed by the parties’ attorneys or authorized representatives, if they have attorneys 

or authorized representatives, or by the parties, if they do not have attorneys or authorized representatives. 

There is a $25 fee for the filing of the stipulation if you were required to pay a petition filing fee at the start of 

the case. If the stipulation with appropriate filing fee is received by the Tribunal or the parties email a copy of 

the signed stipulation to the Tribunal by 4:30 p.m. on the business day immediately preceding the day of the 

scheduled hearing, the hearing may be adjourned. Parties that email a copy of a signed stipulation to the 

Tribunal for purposes of adjourning a hearing are also required to submit the original signed stipulation with 

appropriate filing fee, if required. The stipulation, once submitted, will be reviewed and, if accepted, the 

Tribunal will issue a consent judgment. 

FAILURE TO APPEAR: The failure of a party to timely appear or otherwise participate in a hearing will result 

in adjournment of the hearing and the holding of that party in default. The defaulted party will be given an 

opportunity to show good cause for the failure to appear. Failure to respond or show good cause may result in 

dismissal of the case or the conducting of a default hearing. 

REASONABLE ACCOMMODATIONS: All hearings are conducted in a barrier-free location in compliance 

with the Americans with Disabilities Act. An individual requiring reasonable accommodation for effective 

participation in a hearing, including accessible documentation such as braille, large print, electronic or audio 

reader, should contact the Tribunal by telephone at (517) 335-9760, or complete and submit an 

accommodation request form located here. 

An individual requiring a foreign language interpreter for effective participation in a hearing, should contact the 

Tribunal by telephone at (517) 335-9760, or complete and submit an accommodation request form located 

here. 

All requests must be filed within five (5) days of receipt of the Notice of Hearing to ensure availability of 

accommodation.

MTT Docket No. 24-003999

Page 8 of 12

Hearing participants and observing members of the public who need assistance with speech or hearing may 

also participate in a telephonic or virtual hearing by dialing 7-1-1 and using the Michigan Relay service. More 

information about this service may be found here.

PRIVACY OF INFORMATION: In order to conduct a comprehensive and fair hearing, a party’s private or 

confidential information, such as health or financial information, may be disclosed to the Tribunal and other 

parties and their attorneys or representatives. The Tribunal will use the private information solely for purposes 

related to the hearings process. A party may file a motion to request that a public hearing be closed in part or 

file a motion for protective order to deem certain information private and confidential in order to afford that 

information special protection.

CONTACT INFORMATION: 

Michigan Tax Tribunal

611 W. Ottawa St., Lansing, MI 48933

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

Phone: (517) 335-9760

E-Mail: taxtrib@michigan.gov 

Website: www.michigan.gov/taxtrib

E-Filing: https://eFiling.apps.lara.state.mi.us 

Office Hours: 8:00 a.m. – 5:00 p.m., our office is closed from 12:00 p.m. – 1:00 p.m.

Date Entered: May 27, 2025

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

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

David A Kopke,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003999

Township Of Franklin, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

August 20, 2025 

HEARING TIME:

10:30 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

98265868 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

MTT Docket No. 24-003999

Page 10 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to 

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person 

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, 

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal 

and the opposing party at least 21 days before the hearing date even if the documents were previously 

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not 

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be 

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by 

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to 

the opposing party or their authorized representative at the address identified in the petition or answer for that 

party or authorized representative, unless the party or authorized representative filed an appearance or other 

documentation identifying a different mailing address. The documents do not need to be resubmitted after 

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a 

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the 

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this 

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be 

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to 

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of 

Review for that tax year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled 

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available. 

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are 

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what 

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case 

involves the valuation of property and the property at issue had a principal residence exemption of at least 50% 

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

MTT Docket No. 24-003999

Page 11 of 12

poverty exemption. If the motion is not granted or the Tribunal has not notified the parties that it has been 

granted, the parties are required to attend the hearing. 

2. Hear on File Option: If a party is unable to attend a hearing, that party may participate in the hearing by 

submitting a written request asking to have that party’s side of the case “heard on the file”. The request must 

be submitted to the Tribunal and the opposing party at least 28 days before the hearing. The opposing party 

may file a concurrence or objection to the request within 14 days of the service of the request on the opposing 

party. If the request is granted, the Tribunal will conduct the hearing to take the testimony of the opposing party 

and render a decision based on that testimony and the documents timely submitted by both parties. 

3. In-Person Hearing Option: A party may submit a written request for an in-person hearing. The request 

must be submitted to the Tribunal and the opposing party at least 28 days before the hearing. The opposing 

party may file a concurrence or objection to the request within 14 days of the service of the request on that 

party. If the request is timely, it will be granted. If granted, the hearing will be conducted in person and will likely 

be rescheduled for a later date.

4. Withdrawal of Case: If Petitioner no longer wants to continue with the appeal, Petitioner may submit a 

written request to withdraw the case. The request must be submitted to the Tribunal and served on 

Respondent at least 14 days before the hearing. Respondent may file a concurrence or objection to the 

request within 7 days of the service of the request on that party. If Respondent does not timely submit a 

concurrence or objection to the request it will be deemed to be a concurrence to the request. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not notified you that it has 

been granted, you are required to attend the hearing. 

SETTLEMENT: Parties may submit a written agreement settling a case (i.e., stipulation). The stipulation must 

be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with 

the tribunal’s form and be signed by the parties’ attorneys or authorized representatives, if they have attorneys 

or authorized representatives, or by the parties, if they do not have attorneys or authorized representatives. 

There is a $25 fee for the filing of the stipulation if you were required to pay a petition filing fee at the start of 

the case. If the stipulation with appropriate filing fee is received by the Tribunal or the parties email a copy of 

the signed stipulation to the Tribunal by 4:30 p.m. on the business day immediately preceding the day of the 

scheduled hearing, the hearing may be adjourned. Parties that email a copy of a signed stipulation to the 

Tribunal for purposes of adjourning a hearing are also required to submit the original signed stipulation with 

appropriate filing fee, if required. The stipulation, once submitted, will be reviewed and, if accepted, the 

Tribunal will issue a consent judgment. 

FAILURE TO APPEAR: The failure of a party to timely appear or otherwise participate in a hearing will result 

in adjournment of the hearing and the holding of that party in default. The defaulted party will be given an 

opportunity to show good cause for the failure to appear. Failure to respond or show good cause may result in 

dismissal of the case or the conducting of a default hearing. 

REASONABLE ACCOMMODATIONS: All hearings are conducted in a barrier-free location in compliance 

with the Americans with Disabilities Act. An individual requiring reasonable accommodation for effective 

participation in a hearing, including accessible documentation such as braille, large print, electronic or audio 

reader, should contact the Tribunal by telephone at (517) 335-9760, or complete and submit an 

accommodation request form located here. 

An individual requiring a foreign language interpreter for effective participation in a hearing, should contact the 

Tribunal by telephone at (517) 335-9760, or complete and submit an accommodation request form located 

here. 

All requests must be filed within five (5) days of receipt of the Notice of Hearing to ensure availability of 

accommodation.

MTT Docket No. 24-003999

Page 12 of 12

Hearing participants and observing members of the public who need assistance with speech or hearing may 

also participate in a telephonic or virtual hearing by dialing 7-1-1 and using the Michigan Relay service. More 

information about this service may be found here.

PRIVACY OF INFORMATION: In order to conduct a comprehensive and fair hearing, a party’s private or 

confidential information, such as health or financial information, may be disclosed to the Tribunal and other 

parties and their attorneys or representatives. The Tribunal will use the private information solely for purposes 

related to the hearings process. A party may file a motion to request that a public hearing be closed in part or 

file a motion for protective order to deem certain information private and confidential in order to afford that 

information special protection.

CONTACT INFORMATION: 

Michigan Tax Tribunal

611 W. Ottawa St., Lansing, MI 48933

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906

Phone: (517) 335-9760

E-Mail: taxtrib@michigan.gov 

Website: www.michigan.gov/taxtrib

E-Filing: https://eFiling.apps.lara.state.mi.us 

Office Hours: 8:00 a.m. – 5:00 p.m., our office is closed from 12:00 p.m. – 1:00 p.m.

Date Entered: May 27, 2025

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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