26-000381 default.pdf
Mitchell Petersen, Petitioner V Township Of Pittsfield, Respondent · 26-000381-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 Mitchell Petersen, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000381 Pittsfield Township, Presiding Judge Respondent. Patricia L. Halm ORDER HOLDING PETITIONER IN DEFAULT The Tribunal has reviewed the file in this case and finds that Petitioner e-filed a Small Claims petition disputing the true cash and taxable values established by Respondent for Parcel No. L-12-23-350-014 for the 2026 tax year on March 24, 2026. Petitioner attached a completed Entire Tribunal petition to the Small Claims petition, and they did not submit a copy of the March Board of Review (BOR) decision or pay a filing fee. It is therefore unclear which division of the Tribunal Petitioner intended to file the appeal. The property is classified as residential, and it may therefore be appealed either in the Small Claims Division or the Entire Tribunal.1 If Petitioner wishes to proceed in the Entire Tribunal, a $250.00 fee is required for the filing of the Entire Tribunal petition, and Petitioner must also file an amended petition because the submitted Entire Tribunal petition does not correctly identify the values established by the BOR or the amounts in dispute for the tax year at issue. No filing fee is required in the Small Claims Division if the property has a principal residence exemption (PRE) of at least 50% for all tax years at issue,2 but Petitioner is required to provide a copy of the notice giving rise to the appeal, i.e., the BOR decision. Therefore, IT IS ORDERED that Petitioner is held in DEFAULT. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file documentation indicating whether they want the appeal to proceed in the Small Claims Division or the Entire Tribunal, and (2) if Petitioner wishes to proceed in the Small Claims Division, submit (a) a copy of the March BOR decision, and (b) the applicable filing fee, if any, OR if Petitioner wishes to proceed in the Entire Tribunal, submit (a) a corrected Entire Tribunal petition, and (b) the $250.00 fee required for the filing of the Entire Tribunal petition. The corrected petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “Amended Petition.” 1 The Entire Tribunal utilizes a formal hearing process that includes discovery, and self-represented parties are expected to know and comply with applicable rules and procedures. 2 See TTR 269.
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MTT Docket No. 26-000381 Page 2 of 2 The foregoing must be filed with the Tribunal within 14 days of the entry of this Order.3 Failure to comply with this order will result in Petitioner being required to file a motion to set aside the default (with appropriate filing fee). Entered: May 15, 2026 By: /s/ Patricia L. Halm ejg/am 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 3 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5).