25-003159.pdf

Juana Viruegas-Jaguey, Petitioner V City Of Detroit, Respondent · 25-003159-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 

Juana Viruegas-Jaguey, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003159 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and 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 2025 tax year. However, Respondent indicated in their answer, filed 

September 10, 2025, “the City of Detroit did not deny the PRE; there was never an 

exemption filed with the City of Detroit.” Petitioner is not appealing the denial of a PRE 

by the local taxing authority or other authorized agency 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.”1 If 

there is no final decision, finding, ruling, determination or order, the Tribunal has no 

jurisdiction or authority, and “a court which has determined that it has no jurisdiction 

should not proceed further except to dismiss the action.”2 Petitioner was required, 

rather, to file a new PRE affidavit for the 2025 tax year with the assessor of the local tax 

collecting unit.3 Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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. 

 

 

1 MCL 205.731(a). 

2 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985). 

33 MCL 211.7cc(19) was amended July 11, 2022 to grant assessors sole authority over the processing of 

PRE affidavits “for the current calendar year or the immediately preceding 3 calendar years.” Id.

MTT Docket No. 25-003159 

Page 2 of 2 

 

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 18, 2025 

kac 

 

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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