25-003171 Dismiss (admn rem_PRE).pdf

Walter Lewis Stevenson, Petitioner V City Of Detroit, Respondent · 25-003171-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 

Walter Lewis Stevenson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003171 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

On October 31, 2025, Petitioner filed a response to the Order of Default issued on 

October 14, 2025. 

 

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default for failing to pay the filing fee required for the filing of the petition and failing to 

file a copy of the notice giving rise to the appeal. While Petitioner responded with the 

proper filing fee, Petitioner’s attempt to set aside the default is incomplete because the 

response lacked a copy of the notice giving rise to the appeal. 

 

Further, the Tribunal finds that Petitioner is seeking reimbursement for overpayment of 

taxes associated with the denial of a principal residence exemption, extending beyond 

the three proceeding tax years. However, Petitioner’s appeal is premature, as such 

requests must first be filed with the Michigan Department of Treasury pursuant to MCL 

211.7cc(20), which states: 

 

An owner who owned and occupied a principal residence within the time 

period prescribed in subsection (2) in any year before the 3 immediately 

preceding tax years for which the exemption was not on the tax roll as a 

result of a qualified error on the part of the local tax collecting unit may file 

a request for the exemption for those tax years with the department of 

treasury. 

 

As such, and inasmuch as Petitioner failed to exhaust their administrative remedies, the 

Tribunal has no jurisdiction to consider the request. 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 to consider the 

petitioner’s appeal. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

1 MCL 205.731(a).

MTT Docket No. 25-003171 

Page 2 of 2 

 

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: November 20, 2025 

 

 

By _____________________________ 

kac/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

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