24-003531 recon.pdf
Thomas G McLellan, Petitioner V Township Of Bath, Respondent · 24-003531-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 Thomas G McLellan, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003531 Bath Township, Presiding Judge Respondent. Jason C. Grinnell ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION On June 30, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the Order of Dismissal entered in this case on June 10, 2025. In the motion, Petitioner states that they are resubmitting their Disabled Veterans Exemption (DVE) affidavits for 2021 and 2022 to show that the completed forms were filed with the Township. The Tribunal has considered the motion and the case file and finds that Petitioner has failed to demonstrate a palpable error relative to the Order of Dismissal that misled the Tribunal and the parties and that would have resulted in a different disposition if the error was corrected.1 Petitioner provided a DVE affidavit dated December 10, 2021, and the petition and accompanying documentation indicate that Petitioner filed this affidavit with the Township on December 12, 2021. While Petitioner states in the petition that this affidavit was filed “for the upcoming tax year,” i.e., tax year 2022, the relevant version of MCL 211.7b states: To obtain the exemption, an affidavit . . . shall be filed by the property owner or his or her legal designee with the supervisor or other assessing officer during the period beginning with the tax day for each year and ending at the time of the final adjournment of the local board of review.2 “Tax day” is defined by the General Property Tax Act as “December 31 of the immediately preceding year.”3 As such, in order to claim an exemption for the 2022 tax year, property owners were required to file an affidavit with the assessing officer between December 31, 2021, and the final adjournment of the December Board of Review on December 13, 2022.4 1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation marks and citation omitted). 2 Id. The Order of Dismissal erroneously cited the current version of the statute, which was amended effective October 19, 2023. 3 MCL 211.2(2). 4 Pursuant to MCL 211.53b(1), the December Board of Review meets “on Tuesday following the second Monday in December.” Id.
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MTT Docket No. 24-003531 Page 2 of 2 Because Petitioner’s affidavit was filed on December 12, 2021, it was effective for the 2021 tax year, not the 2022 tax year.5 Further, the affidavit dated December 10, 2022, is date stamped “received” by the Township January 3, 2023.6 As such, that affidavit was effective for the 2023 tax year, not the 2022 tax year. Respondent’s answer confirms that each of these filings was processed by the subsequent Board of Review for the 2021 and 2023 tax years.7 Petitioner does not assert the existence of any other filings, and inasmuch as they did not file an affidavit with Respondent’s assessing officer between December 31, 2021, and December 13, 2022, the Tribunal has no authority to hear this appeal or grant them the relief requested.8 Therefore, IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 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 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: July 18, 2025 By _______________________________ ejg 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 5 The December Board of Review met on December 14, 2021. See MCL 211.53b(1). 6 Although the actual date stamp is illegible, the form filed with the petition has a handwritten notation by Petitioner that states: “Rec’d Jan. 3, 2023.” 7 History shows the Petitioner's completed information is approved later in the year. (2013, 2014 approved by the July Board of Review, 2015 March Board of Review, 2016, 2017 Petitioner did not file, 2018, 2019, 2020, 2021 by the December Board of Review. 2022 Did not file, 2023 March Board of Review, and 2024 was approved by the Assessor on March 18, 2024.)” 8 The Tribunal’s jurisdiction 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.” MCL 205.731(a). 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).