26-001512 Extend Default.pdf
Brad Jewett, Trina Jewett Petitioners V Township Of Garfield Respondent · 26-001512-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 Brad Jewett and Trina Jewett, MICHIGAN TAX TRIBUNAL Petitioners, SMALL CLAIMS DIVISION v MTT Docket No. 26-001512 Garfield Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONERS TO CURE DEFAULT CORRECTED ORDER OF PARTIAL DISMISSAL On June 2, 2026, Petitioners filed a copy of the March Board of Review (BOR) decision in response to the Tribunal’s May 29, 2026 Order of Default. The Tribunal has considered the response and the case file and finds that Petitioners were held in default for failing to file a copy of the notice giving rise to the appeal, i.e., March BOR decision.1 Upon closer review, however, the Tribunal finds that it erred in the entry of that order. The order incorrectly directed Petitioners to file a copy of the March BOR decision, even though they had already included a copy of the March BOR decision with their initial submission. Instead, the order should have stated that Petitioners were required to file a Petition for Valuation Appeal, and pay the fee required for the filing of that petition.2 Although the submitted petition indicates that Petitioners are appealing both the property’s classification and valuation, classification appeals are within the jurisdiction of the State Tax Commission, and not the Tax Tribunal.3 This appeal is therefore limited to the valuation dispute, and it is Petitioners’ classification appeal rather than prior tax years that should have been dismissed in the May 29, 2026 Order of Partial Dismissal. As a result, the dismissal order shall be corrected and although Petitioners timely responded to the Order of Default, their attempt to cure is incomplete. Petitioners must file a Petition for Valuation Appeal and pay the additional amount due for the filing of the petition within 14 days of entry of this order.4 Therefore, IT IS ORDERED that the time for Petitioners to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioners must complete the following to cure the 1 The order further stated, “[f]ailure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 A list of Tribunal rules, information on filing fees, and Small Claim Petition forms are available online at www.michigan.gov/taxtrib. 3 See MCL 211.34c(6). 4 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).
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MTT Docket No. 26-001512 Page 2 of 2 default: (1) file a Petition for Valuation Appeal, and (2) pay the additional fee required for the filing of the petition. The foregoing must be filed with the Tribunal within 14 days of entry of this order.5 IT IS FURTHER ORDERED that the 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.” Failure to comply with this order will result in Petitioners being required to file a motion to set aside default (with appropriate filing fee) and may result in the dismissal of the case, as provided by TTR 237.6 IT IS FURTHER ORDERED that Petitioners’ classification appeal is DISMISSED. The appeal shall continue only for the valuation dispute. Entered: August 31, 2026 By: /s/ Patricia L. Halm kac/eg/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 5 “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). 6 See also MCL 205.732.