25-003352 Vacate Dismiss.pdf

Jamie Blumenthal, Petitioner V City Of Southfield, Respondent · 25-003352-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 

Jamie Blumenthal, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003352 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER VACATING NOVEMBER 14, 2025 ORDER HOLDING RESPONDENT IN 

DEFAULT 

 

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS 

 

On November 25, 2025, Respondent filed a motion requesting that the Tribunal dismiss 

the appeal in the above-captioned case. In the motion, Respondent states that its 

March Board of Review (BOR) was not able to consider the appeal because it contained 

the wrong parcel number (Parcel No. 76-24-25-203-004) and because neither Petitioner 

nor an authorized representative appeared at the BOR. 

 

On December 2, 2025, Petitioner filed a response indicating that the Tribunal has 

authority under its rules to allow an amended petition. Petitioner contends that the 

correct parcel number is 76-24-25-206-004. Petitioner further contends that 

Respondent is not prejudiced and is inappropriately seeking dismissal where it is not 

warranted. 

 

The Tribunal has considered the motion, the response, and the case file and finds that it 

has no authority over Petitioner’s appeal. A protest to the March BOR is a prerequisite 

to invoking the Tribunal’s jurisdiction over residential properties under MCL 205.735a. 

While a protest was filed with the March BOR in regard to Parcel No. 76-24-25-203-004, 

Respondent was unable to consider the protest and issue a final decision. The petition 

filed in this matter indicates that Petitioner is appealing the state equalized and taxable 

values for that same parcel of property, and the petition further indicates that the 

property is classified as residential. Petitioner contends that the Tribunal has the power 

to order an amended petition to correct the parcel number. However, the Tribunal only 

has such power in matters in which it has jurisdiction.1 In this case, the March BOR did 

not issue a decision relative to either parcel and as such, the Tribunal lacks jurisdiction 

to hear Petitioner’s appeal. 

 

Petitioner also contends that the BOR should have considered the petition despite the 

typographical error. The Michigan Supreme Court recently reaffirmed that the Tribunal 

lacks any equitable authority to assume jurisdiction in cases presenting potential due-

 

1 MCL 205.732(c).

MTT Docket No. 25-003352 

Page 2 of 3 

 

process violations when the statutory requirements for filing an appeal under MCL 

205.735a have not been met and that jurisdiction in such cases may only be vested 

upon the Tribunal by a judicial body with powers of equity.2 

 

As such, and because the Tribunal has no equitable power to disregard a statutory filing 

prerequisite,3 it has no authority to grant Petitioner the relief requested. Further, and as 

a result of the foregoing, Respondent’s default shall be vacated. 

 

Therefore, 

 

IT IS ORDERED that the November 14, 2025 Order Holding Respondent in Default is 

VACATED. 

 

IT IS FURTHER ORDERED that Respondent’s Motion to Dismiss is GRANTED. 

 

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 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 

 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). 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), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity. 

3 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See 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).

MTT Docket No. 25-003352 

Page 3 of 3 

 

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: December 16, 2025 

 

 

By _____________________________ 

bw/gc 

 

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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