24-003532 recon.pdf
Treena Lurine Guy, Petitioner V City Of Detroit, Respondent · 24-003532-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 Treena Lurine Guy, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003532 City of Detroit, Presiding Judge Respondent. Jason C. Grinnell ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION On October 2, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the Order of Dismissal entered in this case on September 16, 2025. In the motion, Petitioner states that the Tribunal erred in dismissing the appeal because Respondent has a history of mailing documents to the wrong address and they did not receive the principal residence exemption (PRE) audit questionnaire. The Tribunal has considered the motion and the case file and finds that Petitioner has failed to demonstrate a palpable error relative to the Order of Dismissal that misled the Tribunal and the parties and that would have resulted in a different disposition if the error was corrected.1 The Tribunal properly concluded that it has no authority over Petitioner’s appeal because it was not filed within 35 days of the PRE denial, as required by MCL 211.7cc and MCL 205.735a.2 Although Petitioner contends that they did not receive the PRE denial,3 the Michigan Supreme Court recently reaffirmed that the Tribunal lacks any equitable authority to assume jurisdiction in cases presenting potential due-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.4 The same reasoning applies to the filing and protest requirements of MCL 211.7cc. Therefore, IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation marks and citation omitted). 2 The PRE denial is dated January 2, 2024, and Petitioner did not file this appeal until September 24, 2024. 3 Although the Motion for Reconsideration only references the PRE Audit Questionnaire, Petitioner filed a letter with the Tribunal on November 1, 2024, indicating that they did not receive the PRE denial. 4 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.
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MTT Docket No. 24-003532 Page 2 of 2 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 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: October 14, 2025 By _______________________________ ejg/sb 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