24-000820 25-002344 25-002696 Consol Dismiss Abey.pdf

Stephen Munch, Petitioner V Township Of Hampton, Respondent · 25-002344-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 

Stephen Munch, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket Nos. 24-000820, 

 

 

25-002344, & 25-002696 

 

Hampton Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER REMOVING DOCKET NO 24-000820 FROM ABEYANCE 

 

ORDER DISMISSING DOCKET NO 25-002344 

 

ORDER PARTIALLY GRANTING PETITIONER’S MOTION TO CONSOLDIATE 

DOCKET NOS 24-000820 AND 25-002696 

 

ORDER PLACING RESPONDENT IN DEFAULT IN DOCKET NO 25-002696 

 

On July 10, 2025, Petitioner filed a motion requesting that the Tribunal consolidate the 

above-captioned dockets. In the motion, Petitioner states that Docket No. 24-000820 

was held in abeyance pending a determination of the State Tax Commission (STC), 

which is now pending before the Tribunal in Docket No. 25-002696. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that it entered an 

order in Docket No 24-000820 on July 9, 2024, placing that case in abeyance pending 

the STC’s determination for Parcel No. 070-059-100-090-00 for tax years 2022 and 

2023. The STC issued an order resolving that appeal on June 17, 2025, and that 

decision was then appealed to the Tribunal as Docket No. 25-002696. As a result, 

removing Docket No 24-000820 from abeyance is appropriate at this time. 

 

Further, the Tribunal finds that the appeal in Docket No. 25-002344 is not properly 

pending. The petition in that case indicates that Petitioner is appealing the true cash, 

state equalized, and taxable values for Parcel No. 070-059-100-090-00 for tax year 

2025. However, that tax year is already properly pending in Docket No. 24-000820 as 

the subsequent tax year of a parcel under appeal in the Tribunal’s Small Claims division 

is automatically added to the appeal.1 Docket No. 25-002344 shall therefore be 

dismissed as a duplicate appeal. 

 

 

1 See MCL 205.737(5).

MTT Docket Nos. 24-000820, 25-002344, & 25-002696 

Page 2 of 3 

 

Additionally, with respect to the Motion to Consolidate, the Tribunal finds that granting 

the motion is only appropriate for hearing purposes. The Tribunal shall issue separate 

decisions with respect to Docket Nos. 24-000820 and 25-002696. Specifically, the 

former case arises from a March Board of Review decision, and the latter case arises 

from an STC decision. Consolidation of the cases for decision purposes is not 

appropriate because the powers of the Tribunal in the cases varies based on the 

powers of the taxing authority from whom a final decision is appealed.2 However, the 

Tribunal finds that the efficient administration of justice requires that the cases be 

scheduled concurrently in separate hearings in the Small Claims division and preferably 

be considered by a common adjudicator. 

 

Finally, the Tribunal finds that it entered a Notice of Docket Number in Docket No. 25-

002696 on July 11, 2025. Respondent was required to file an answer within 28 days of 

that notice but failed to do so. Respondent shall therefore be placed in default for 

failure to comply with Tribunal rules.3 Therefore, 

 

IT IS ORDERED that Docket No. 24-000820 is REMOVED FROM ABEYANCE. 

 

IT IS FURTHER ORDERED that Docket No. 25-002344 is DISMISSED. 

 

IT IS FURTHER ORDERED that Petitioner’s Motion to Consolidate is PARTIALLY 

GRANTED with respect to conducting hearings for Docket Nos. 24-000820 and 25-

002696. 

 

IT IS FURTHER ORDERED that Respondent is PLACED IN DEFAULT in Docket No. 

25-002696. 

 

IT IS FURTHER ORDERED that Respondent shall submit an answer within 14 days of 

this order.4 Failure to comply with this order shall result in Respondent being required 

to file a motion to set aside the default (with appropriate motion fee).5 

 

 

 

2 See MCL 205.731 and Michigan Properties, LLC v Meridian Twp, 491 Mich 518; 817 NW2d 548 (2012). 

3 See TTR 237 and TTR 281. 

4 “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). 

5 See TTR 237.

MTT Docket Nos. 24-000820, 25-002344, & 25-002696 

Page 3 of 3 

 

APPEAL RIGHTS 

If you disagree with the final decision in Docket No 25-002344, 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: August 20, 2025 

 

 

By _____________________________ 

bw/am 

 

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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