24-004018.pdf
Duane M Mosca, Patricia E Mosca, Petitioners V City Of Iron Mountain, Respondent · 24-004018-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 Duane M Mosca and Patricia E Mosca, MICHIGAN TAX TRIBUNAL Petitioners, SMALL CLAIMS DIVISION MTT Docket No. 24-004018 v Case Type: Clerical Error/Mutual Mistake of Fact City of Iron Mountain, Presiding Judge Respondent. Jason C. Grinnell FINAL OPINION AND JUDGMENT Location of Hearing: Crystal Falls, Michigan Hearing Held on: October 29, 2025 Appearances on Behalf of Petitioners: Patricia Mosca and Lori Hertig Appearances on Behalf of Respondent: Abbey Simondsen, Assessor SUMMARY OF JUDGMENT The subject property’s true cash value (TCV), state equalized value (SEV), and taxable value (TV), for the tax years at issue, are as follows: Parcel Number: 22-051-104-905-00 Year TCV SEV TV 2021 $210,600 $105,300 $103,8791 2022 $219,550 $109,775 $107,307 2023 $264,100 $132,050 $112,672 2024 $330,620 $165,310 $118,305 2025 $347,300 $173,650 $121,972 PROCEDURAL HISTORY Petitioners filed a petition alleging a mutual mistake of fact or clerical error under MCL 211.53a with the Tribunal on October 11, 2024. Respondent filed its answer on October 29, 2024. 1 The 2021 TV was calculated using the revised 2020 TV of $102,445 multiplied by 2021 inflation rate multiplier of 1.014. See historical inflation rate multipliers at Inflation Rate Multiplier for use in the 2025 capped value formula. The 2022 through 2025 TV was calculated using the listed inflation rate multipliers for the corresponding year.
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MTT Docket No. 24-004018 Page 2 of 6 Further, the property’s assessment for tax year 2025 is included in this proceeding.2 ISSUES AND APPLICABLE LAW The issue in this matter is: 1. Was there a clerical error or mutual mistake of fact? “Any taxpayer who is assessed and pays taxes in excess of the correct and lawful amount due because of a clerical error or mutual mistake of fact made by the assessing officer and the taxpayer may recover the excess so paid, without interest, if suit is commenced within 3 years from the date of payment, notwithstanding that the payment was not made under protest.”3 Pursuant to R 792.10133, after hearing, the Tribunal must issue a final decision in writing. Additionally, “[a] written final decision shall include separate sections entitled “findings of fact” and “conclusions of law.’” Findings of fact “shall include a concise statement of the underlying supporting facts” that are “based exclusively on the evidence.”4 Consequently, the Tribunal has not addressed every piece of evidence or every inference that might lead to a conflicting conclusion and has rejected evidence contrary to its findings. Furthermore, “[e]ach conclusion of law shall be supported by authority or reasoned opinion.”5 Accordingly, the Tribunal will outline the summary of evidence, findings of facts, and conclusions of law, before ultimately rendering judgment. SUMMARY OF EVIDENCE A. Petitioners’ Evidence Petitioners’ contentions of TCV, SEV and TV: Parcel Number: 22-051-104-905-00 Year TCV SEV TV 2024 $225,000 $112,500 $112,500 The exhibits offered by Petitioners may be viewed on line 1 of the docket maintained in this case.6 No exhibits were excluded from evidence. 2 See MCL 205.737(5)(b). 3 See MCL 211.53a. 4 See also MCR 2.517(a). 5 Id. 6 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be accessed by entering the docket number assigned to this case.
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MTT Docket No. 24-004018 Page 3 of 6 Based on the pleadings, admitted exhibits, and sworn testimony, Petitioners contend that Respondent calculated the assessment for the tax years at issue using the incorrect gross living area of 1,800/square foot (SF) versus the actual gross living area of 1,682/SF and 350/SF of finished basement versus 350/SF of unfinished basement. B. Respondent’s Evidence The property’s TCV, SEV and TV, as confirmed by the BOR, for the tax years at issue: Parcel Number: 22-051-104-905-00 Year TCV SEV TV 2021 $225,400 $112,700 $111,413 2022 $235,200 $117,600 $115,089 2023 $281,400 $140,700 $120,843 2024 $352,800 $176,400 $126,885 Respondent’s revised contentions of TCV, SEV and TV: Parcel Number: 22-051-104-905-00 Year TCV SEV TV 2021 $210,600 $105,300 $103,9687 2022 $219,550 $109,775 $107,295 2023 $264,100 $132,050 $112,181 2024 $330,620 $165,310 $115,818 The exhibits offered by Respondent may be viewed on line 3 of the docket maintained in this case.8 No exhibits were excluded from evidence. Based on the pleadings, admitted exhibits, and sworn testimony, Respondent agrees that the subject property was incorrectly valued using 1,800/SF of gross living area and 350/SF of finished basement. FINDINGS OF FACT The following facts were proven by a preponderance of the evidence: 1. The subject property is located at 1309 Evergreen Drive, City of Iron Mountain in Dickinson County. 2. The subject property is classified as residential. 3. Petitioners have a 100% principal residence exemption on the subject property. 7 These values are based on the figures Respondent provided at hearing. However, the Tribunal revised the values because the inflation rate multiplier Respondent used to calculate the TV was incorrect. 8 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be accessed by entering the docket number assigned to this case.
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MTT Docket No. 24-004018 Page 4 of 6 4. Petitioners paid the subject property’s taxes for tax years 2021, 2022, 2023, and 2024. 5. The subject property contains 1,682/SF of gross living area and an unfinished basement 350/SF in size. 6. Respondent incorrectly calculated the subject property’s assessment for tax years 2021 through 2024 using 1,800/SF of gross living area and 350/SF of finished basement. 7. The Tribunal has jurisdiction over this case for tax years 2021 through 2024 pursuant to MCL 211.53a. 8. Tax year 2025 is automatically included in this appeal because the hearing took place after April 1, 2025. CONCLUSIONS OF LAW The following authority and reasoned opinion supports the Tribunal’s determination: A proceeding before the Tax Tribunal is original, independent, and de novo.9 The Tribunal's factual findings are to be supported by competent, material, and substantial evidence.10 In September 2024, Petitioners learned that Respondent was assessing the subject property using 1,800/SF of gross living area with 350/SF of finished basement. However, the parties agree that the subject property contains only 1,682/SF of gross living area and 350/SF of unfinished basement. After recalculating the values using the correct information, the partes stipulate to, and the Tribunal finds the adjusted TCV, assessed value, and TV for tax years 2021 through 2025 are as stated in the Summary of Judgment portion of this Final Opinion and Judgment. JUDGMENT IT IS ORDERED that the property’s SEV and TV for the tax year(s) at issue shall be as set forth in the Summary of Judgment section of this Final Opinion and Judgment. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s TCV and TV within 20 days of entry of this Final Opinion and Judgment, subject to the processes of equalization.11 To the extent that the final level of assessment for a given year has not yet been determined and published, the assessment rolls shall be corrected once the final level is published or becomes known. 9 MCL 205.735a(2). 10 See Antisdale v City of Galesburg, 420 Mich 265, 277; 362 NW2d 632 (1984); Dow Chemical Co v Dep’t of Treasury, 185 Mich App 458, 462-463; 462 NW2d 765 (1990). 11 See MCL 205.755.
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MTT Docket No. 24-004018 Page 5 of 6 IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund within 28 days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall include a proportionate share of any property tax administration fees paid and penalty and interest paid on delinquent taxes. The refund shall also separately indicate the amount of the taxes, fees, penalties, and interest being refunded. A sum determined by the Tribunal to have been unlawfully paid shall bear interest from the date of payment to the date of judgment, and the judgment shall bear interest to the date of its payment. A sum determined by the Tribunal to have been underpaid shall not bear interest for any time period prior to 28 days after the issuance of this Final Opinion and Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 9.47%, and (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%. This Final Opinion and Judgment 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
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MTT Docket No. 24-004018 Page 6 of 6 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: November 5, 2025 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