25-003331.pdf

Frances Platt, Petitioner V City Of Detroit, Respondent · 25-003331-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

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 

Frances Platt, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003331 

 

City of Detroit, 

 

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. Petitioner is seeking poverty exemptions for the 2024 and 2025 tax 

years. 

 

Having reviewed Respondent’s 2025 March Board of Review decision, the Tribunal 

finds that Petitioner’s appeal regarding the 2025 tax year is unnecessary. The March 

Board of Review decision indicates that Petitioner was granted a 100% poverty 

exemption for the 2025 tax year. Thus, there is no controversy regarding the poverty 

exemption for the 2025 tax year for the Tribunal to consider. 

 

As for Petitioner’s claim regarding the 2024 year, there is no indication in the petition or 

otherwise that Petitioner submitted a request for a poverty exemption to Respondent’s 

Board of Review for the 2024 tax year. Such a request is a pre-requisite for invoking 

the Tribunal’s jurisdiction. Poverty exemption requests must be made on an annual 

basis, and Petitioner was required to submit a request for a poverty exemption to either 

Respondent’s March Board of Review and appeal to the Tribunal by July 31, 2024,1 or 

to Respondent’s July or December Board of Review and appeal within 30 days of a 

denial.2 

 

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.”3 If there is no final decision, finding, ruling, determination or order, the 

Tribunal has no jurisdiction or authority, and “a court which has determined that it has 

no jurisdiction should not proceed further except to dismiss the action.”4 As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a 

statutory filing deadline, it has no authority to grant Petitioner the relief requested.5 

 

1 See MCL 205.735a. 

2 See MCL 211.53c. 

3 MCL 205.731(a). 

4 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985). 

5 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) and Elec Data Sys Corp v Flint 

Twp, 253 Mich App 538 (2002).

MTT Docket No. 25-003331 

Page 2 of 2 

 

Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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

 

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: September 18, 2025 

 

 

By _____________________________ 

cs/jc 

 

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

← View full record