24-002527 Jonker v Bingham Twp.pdf

Brandon Jonker, Petitioner V Township Of Bingham, Respondent · 25-003706-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 

Brandon Jonker, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket Nos. 24-002527 

& 25-003706 

 

Bingham Township, 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT TO 

DOCKET NUMBER 25-003706 

 

The Tribunal issued a Proposed Order Dismissing 2024 Tax Year and Proposed Order 

Severing 2025 Tax Year (POJ) on September 22, 2025. The POJ states, in pertinent 

part, “[t]he parties have 20 days from the ‘Entered’ date below to notify the Tribunal in 

writing, by mail or by electronic filing, if they do not agree with the POJ and to state in 

writing why they do not agree with the POJ (i.e., file exceptions to the POJ).” 

 

Neither party filed exceptions to the POJ. 

 

For the 2024 tax year, the Administrative Law Judge (ALJ) considered the testimony 

and evidence submitted and made specific findings of fact and conclusions of law. The 

ALJ’s determination that Petitioner did not meet their burden of going forward with the 

evidence for the 2024 tax year is supported by the record in this case and applicable 

statutory authority. Given the above, the Tribunal adopts the POJ and finds that 

dismissal of the appeal for the 2024 tax year is warranted.1 

 

With respect to the 2025 tax year, neither party provided any relevant evidence of value 

for the 2025 tax year, and Petitioner requested that the Tribunal sever the 2025 tax year 

and assign it a new docket number. As such, the Tribunal shall sever the 2025 tax year 

and assign it a new docket number. The parties will be ordered to file pleadings specific 

to the 2025 tax year. Therefore, 

 

IT IS ORDERED that the 2024 tax year is DISMISSED. 

 

IT IS FURTHER ORDERED that the 2025 tax year shall be SEVERED and ASSIGNED 

to Docket No. 25-003706. 

 

 

1 See MCL 205.726.

MTT Docket Nos. 24-002527 & 25-003706 

Page 2 of 3 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax 

year within 21 days of entry of this Order.2 The petition shall note the docket number 

assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2025 docket number as a “Severed Petition.” 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition. 

 

This Order resolves all pending claims in this matter and closes Docket No. 24-002527. 

 

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 

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: October 30, 2025 

smm/gc 

 

 

 

2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906.

MTT Docket Nos. 24-002527 & 25-003706 

Page 3 of 3 

 

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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