24-003810 Deny Stip.pdf
Gary A Smith, Petitioner V Township Of Grand Blanc, Respondent · 24-003810-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 Gary A Smith, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003810 Grand Blanc Township, Presiding Judge Respondent. Patricia L. Halm ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and finds that a stipulation was filed on November 28, 2025. On December 2, 2025, the Tribunal issued an order denying this stipulation because the 2024 stipulated taxable value was not in compliance with MCL 211.27a. However, the order was lacking in that it did not explain that the stipulation should have also been denied because the stipulation did not include all tax years at issue in this appeal (2025) or indicate that the parties agree to withdraw tax year 2025. In that regard, subsequent tax year assessments are automatically included in valuation and exemption appeals once the assessment has been established for that tax year unless the Tribunal grants the exclusion of the subsequent tax year.1 For purposes of administrative efficiency, the Tribunal considers this date April 1st. On January 13, 2026, the parties filed a stipulation that corrected the 2024 stipulated taxable value but did not address the 2025 tax year, as explained above. Given this, the stipulation is not in compliance with MCL 205.737 or TTR 273 and must be denied. The Tribunal apologizes for the inconvenience that this has caused. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that the previously scheduled hearing shall proceed. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. By _____________________________ Entered: January 20, 2026 sb/plh 1 See MCL 205.737 and Tax Tribunal Rule (TTR) 273.
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MTT Docket No. 24-003810 Page 2 of 2 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