25-003002 SAD Dis.pdf

James W DeLano, Petitioner V Township Of Commerce, Respondent · 25-003002-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 

James W DeLano, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003002 

 

Commerce Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

The Tribunal has reviewed the file in this case and finds Petitioner was held in default 

on July 31, 2025, for failing to file a copy of the notice giving rise to the appeal. 

Although Petitioner failed to cure the default, Respondent submitted an answer on 

August 12, 2025, indicating “Petitioner purchased home after June 1, 2024 deadline to 

qualify for 2024. Therefore, there was never a formal denial of the 2024 tax year.” As 

such, Petitioner’s default shall be cured. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. Based on 

the information provided in the petition and accompanying documentation, Petitioner is 

seeking a principal residence exemption (“PRE”) for the 2024 tax year. Petitioner is not 

appealing the denial of a PRE by the local taxing authority or other authorized agency, 

however, but rather is attempting to apply to the Tribunal directly for such an exemption. 

Pursuant to MCL 205.731, the Tribunal’s authority 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.” If a final decision, finding, ruling, determination or 

order has not been made, the Tribunal has no jurisdiction or authority to consider the 

appeal, and “a court which has determined that it has no jurisdiction should not proceed 

further except to dismiss the action.” Therefore, 

 

IT IS ORDERED that the 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.

MTT Docket No. 25-003002 

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. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: September 15, 2025 

kac/jcr 

 

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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