25-000766-MTA-deny-partial-trans-sever.pdf
Walgreen Co Petitioner Vs. City Of Muskegon Respondent · 26-002254-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 Walgreen Co, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket Nos. 25-000766 & 26-002254 City of Muskegon, Respondent. Presiding Judge Patricia L. Halm ORDER DENYING PETITIONER’S MOTION TO AMEND ORDER PARTIALLY GRANTING PETITIONER’S MOTION TO TRANSFER FROM THE SMALL CLAIMS DIVISION TO ENTIRE TRIBUNAL ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT TO MTT DOCKET NUMBER 26-002254 ORDER HOLDING PETITIONER IN DEFAULT ON MTT DOCKET NUMBER 26-002254 On May 6, 2026, Petitioner filed motions simultaneously requesting the Tribunal permit the transfer of this case from the Small Claims division to the Entire Tribunal and further allow Petitioner to amend the petition to include the 2026 tax year. In the motions, Petitioner states: The TY 2025 petition is pending in the Tribunal’s Small Claims Division. The parties reached resolution of the appeal and submitted a proposed stipulation setting the 2025 AV and TV at $810,000. This Tribunal rejected the parties’ proposed stipulation because TY 2026 had been automatically added to the appeal but the parties failed to address TY 2026 in the stipulation. The parties have reached an agreement as to TY 2026. The agreement for 2026 cannot be resolved in the Small Claims Division because the reduction in the SEV will be greater than $100,000. Petitioner therefore moves the Tribunal to transfer the case to the Entire Tribunal. Respondent has not filed a response to the motions. The Tribunal has reviewed the motions and the case file and finds “a party may, by motion filed with the tribunal and served on the opposing parties, request a transfer of the contested case from the small claims division to the entire tribunal.” In this matter, Petitioner, aware that the amount in dispute exceeds the Small Claims division’s jurisdictional limits, filed concurrent motions seeking to (1) add the 2026 tax year to the instant appeal and (2) transfer the case to the Entire Tribunal division. Because the amount of tax in dispute for the 2026 tax year exceeds the Small Claims division’s
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MTT Docket Nos. 25-000766 & 26-002254 Page 2 of 2 jurisdictional limits, the Tribunal finds it necessary to deny Petitioner’s Motion to Amend. However, the Tribunal finds it appropriate to partially grant Petitioner’s Motion to Transfer by severing the 2026 tax year from the current appeal. The Tribunal further treats Petitioner’s Motion to Amend as an attempt to timely file a 2026 Entire Tribunal Petition. As a result, Petitioner must file an Entire Tribunal petition addressing only the 2026 tax year and pay the filing fee required for the filing of an Entire Tribunal petition. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is DENIED. IT IS FURTHER ORDERED that Petitioner’s Motion to Transfer to the Entire Tribunal division is PARTIALLY GRANTED. IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2026 tax year is SEVERED and ASSIGNED to MTT Docket No. 26-002254. IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in MTT Docket No. 26- 002254. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file an Entire Tribunal petition for the 2026 tax year, and (2) pay the filing fee required for the filing of the Entre Tribunal division within 14 days of the entry of this order. The petition shall note MTT Docket No 26-002254 and if filed utilizing the Tribunal’s e-filing system, must be filed as a “Severed Petition.”1 Unfortunately, the payment of filing fees may not be made via e-filing. 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. IT IS FURTHER ORDERED the Tribunal shall issue an Entire Tribunal Notice of Docket upon processing the Entire Tribunal severed petition for MTT Docket No 26-002254. IT IS FURTHER ORDERED that the previously scheduled hearing for MTT Docket No. 25-000766 shall proceed as scheduled. Entered: June 9, 2026 By: /s/ Patricia L. Halm 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 1 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.