26-000143 Dismiss (untimely-poverty).pdf

Jocelyn Hubbard, Petitioner V City Of Detroit, Respondent · 26-000143-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 

Jocelyn Hubbard, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000143 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner 

was held in default on February 24, 2026, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. 

 

Moreover, the Tribunal finds that it has no authority over Petitioner’s appeal because 

the appeal was not filed within 30 days of the issuance of a December Board of Review 

Decision, as required by MCL 211.53c. Petitioner is appealing the denial of a poverty 

exemption under MCL 211.7u, which was issued by the December Board of Review on 

December 9, 2025. Petitioner did not file this appeal until January 26, 2026, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a 

statutory filing deadline, it has no authority to grant Petitioner the relief requested.1 

Petitioner’s appeal is barred by the statute of limitations. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that the case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

 

 

1 See Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v 

Plainfield Twp, 278 Mich App 624 (2008), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity.

MTT Docket No. 26-000143 

Page 2 of 2 

 

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: March 23, 2026 

 

 

By _____________________________ 

kac 

 

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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