24-002359 Adj Sever CJ.pdf
Greg Wendling, Lianne Wendling, Petitioners V Township Of Mt Forest, Respondent · 25-003613-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 Greg Wendling and Lianne Wendling, MICHIGAN TAX TRIBUNAL Petitioners, SMALL CLAIMS DIVISION v MTT Docket No. 24-002359 & 25-003613 Mt Forest Township, Presiding Judge Respondent. Jason C. Grinnell ORDER GRANTING JOINT MOTION TO ADJOURN ORDER SEVERING TAX YEAR 2025 TO DOCKET NO. 25-003613 ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT FOR TAX YEAR 2024 CONSENT JUDGMENT On October 14, 2025, the parties filed a joint motion requesting adjournment of the scheduled Small Claims hearing and a joint stipulation for entry of consent judgment for tax year 2024. In the motion, the parties state that they want to continue to negotiate with respect to tax year 2025. The Tribunal has reviewed the motion, stipulation, and case file and finds that the stipulation comports with the mandates of State law.1 As a result, the Tribunal will enter the parties’ Stipulation. As a result of the stipulation, adjourning the hearing scheduled for November 4, 2025, and severing tax year 2025 to Docket No. 25-003613 is appropriate. Therefore, IT IS ORDERED that the Small Claims hearing is ADJOURNED. IT IS FURTHER ORDERED that Petitioners’ assessment appeal for the 2025 tax year is SEVERED and ASSIGNED to Docket No. 25-003613. IT IS FURTHER ORDERED that Petitioners shall file a petition for the 2025 tax year within 21 days of the entry of this Order. The petition shall note the docket number assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2025 docket as a “Severed Petition.”2 1 See MCL 211.27a. 2 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
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MTT Docket No. 24-002359 & 25-003613 Page 2 of 3 IT IS FURTHER ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s true cash and taxable values as provided in this Consent Judgment within 20 days of the entry of the Consent Judgment.3 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund as required by the Consent Judgment within 28 days of the entry of the Consent Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a proportionate share of any property tax administration fees paid and of penalty and interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless otherwise indicated, bear interest from the date of payment to the date of judgment and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. 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. 3 See MCL 205.755.
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MTT Docket No. 24-002359 & 25-003613 Page 3 of 3 Failure to comply with this order may result in Petitioners being held in default in Docket No. 25-003613, as provided by TTR 237. By _______________________________ Entered: October 17, 2025 bw/jcg 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