25-002826.pdf

Marion A Mills, Petitioner V City Of Port Huron, Respondent · 25-002826-TT

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STATE OF MICHIGAN 

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MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

RECEIVED 

OCT 2 0 2025 

Marion A. Milis, Petitioner 

v. 

City of Port Huron, Respondent 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 25-002826 

Presiding Judge: Patricia L. Halm 

MOTION FOR RECONSIDERATION 

1. Reason for Reconsideration — The Tribunal Should Confirm That the Refuse Billing 

Rate Is a Property Tax 

Petitioner respectfully requests that the Tribunal confirm that the City of Port Huron’s Refuse 

Billing Rate is a property tax, nota fee, so that the 100 percent Disabled Veteran's Exemption 

under MCL 211.7b can be properly applied. 

The record shows: 

1. The charge appears on the property-tax bill, not on a separate utility invoice like the City’s 

water and sewer bills. 

2. On that bill it is labeled “Refuse Billing Rate,” not “fee.” 

3. 

li replaced a 3-mill refuse tax that was previously covered by the Disabled Veteran's 

Exemption. 

The Michigan Supreme Court already decided in Bolt v City of Lansing, 459 Mich 152 (1998) 

that a charge is a tax in substance when it (1) raises revenue, (2) is mandatory, and (3) funds 

a general public service not tied to individual use. 

The Refuse Billing Rate meets all three Bolt criteria. 

It raises revenue for citywide refuse 

collection, is compulsory for all parcels, and funds a public service provided to the community 

at large. 

Because it functions as a tax, appears on the property-tax bill, and replaced a prior ad 

valorem tax, it remains a property tax under Michigan law. 

It therefore falls within the 

property-tax laws of this state and must be covered by the Disabled Veteran's Exemption 

under MCL 211.7b.

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2. The Tribunal Decided the Central Bolt Issue Without a Hearing 

The Tribunal decided that the Refuse Billing Rate “is not a tax levied under Michigan's 

property tax laws” without holding a hearing or allowing Petitioner to present evidence or 

argument. That determination resolved the central Bolt question —the classification of the 

charge— without due process. 

Whether the charge is a tax or a fee is a question of property-tax law within the Tribunal’s 

jurisdiction under MCL 205.731(a)—{b). The Tribunal cannot dismiss for lack of jurisdiction by 

assuming the very conclusion that defines its jurisdiction. 

Petitioner respectfully requests that the Tribunal reconsider and decide this issue on the 

merits, applying the Bolt test to the record evidence and, if necessary, allowing further factual 

development. 

3. Petitioner Satisfied the Default and Filing Requirements 

Petitioner timely cured the September 9, 2025 Order of Default by: 

1. Filing the correct petition: Form TT-262 (General Property Tax — Small Claims Petition) as 

an Amended Petition under the existing docket. 

2. Providing the assessor's final decision: the Tax Assessor's written email confirming that the 

parcel’s Disabled Veteran's Exemption was granted but would not be applied to the Refuse 

Billing Rate and would not be sent to the Board of Review. This email was uploaded as a 

separate document with the original petition and is already in the record. 

3. Attaching the property-tax bill showing the disputed charge. 

That email constitutes the “notice giving rise to the appeal” required by TTR 279. The City 

issues no formal denial form for this type of determination. Petitioner therefore satisfied the 

notice requirement. 

Form version note. The Amended Petition was filed using the current TT-262 downloaded 

directly from the Michigan Tax Tribunal’s website. Any reference in the dismissal order to an 

“outdated” form appears to be a clerical error. 

4. Palpable Error and Manifest Injustice 

This motion meets the standard for reconsideration under TTR 261. 

The Tribunal committed a palpable error of law and fact by misunderstanding the issue and by 

deciding, without a hearing, that the Refuse Billing Rate was a “fee” rather than applying Bolt. 

Petitioner is not asking for new law —the Michigan Supreme Court in Bolt has already held

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This clarification will also promote consistent treatment of similar mandatory charges 

appearing on property-tax bills for other homeowners, including those with principal-residence 

exemptions, ensuring the law is applied uniformly. 

5. Requested Relief 

Petitioner respectfully requests that the Tribunal: 

1. Vacate the Order of Dismissal entered October 10, 2025; 

2. Reinstate this case to the active docket; and 

3. Confirm, consistent with Bolt v City of Lansing and MCL 211.7b, that the City’s Refuse 

Billing Rate — and any similar mandatory flat charge piaced on the property-tax bill that meets 

the Boit criteria — is a property tax under Michigan law and therefore fully exempt under the 

Disabled Veteran's Exemption. 

Respectfully submitted, 

Marion A. Mills, Petitioner 

2712 Military Street 

Port Huron, MI 48060 

Date: 

(0-12-25 

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Veronica Steele, Authorized Representative 

2712 Military Street 

Port Huron, MI 48060 

Date: 

Oct. 13, 20a%

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION 

Marion A. Mills, Petitioner 

Vv. 

City of Port Huron, Respondent 

MTT Docket No. 25-002826 

PROOF OF SERVICE 

{ certify that on 

, 2025, 

| served a copy of the Motion for 

Reconsideration by first-class U.S. Mail, postage prepaid, addressed as follows: 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Angela Swoffer, City Assessor 

City of Port Huron 

100 McMorran Blvd 

Port Huron, MI 48060 

Signature (Petitioner or Authorized Representative)

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