25-003352 - SC - 2025 Motion to Dismiss Petition.pdf
Jamie Blumenthal, Petitioner V City Of Southfield, Respondent · 25-003352-TT
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Yr) City of Sotiglifiald 26000 Evergreen Rd. + P.O. Box 2055 » Southfield, MI 48037-2055 » www.cilyolsouthfield.com November 25, 2025 Ms. Samantha M. Welton, Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909 RE: JAMIE BLUMENTHAL Docket No.: 25-003352 Parcel No(s): 76-24-25-206-004 Dear Ms. Welton: Enclosed for filing please find Respondent's Motion to Dismiss Petitioner's Petition for the above referenced docket number and parcel located in the City of Southfield, with Proof of Service thereon. Thank you for your kind attention. If you should have any questions or concerns, please feel free to contact me. Sincerely, —- Justin E. Prybylski, MMAO(4), PPE City Assessor City of Southfield Enclosures cc: Stephen Polter, Representative for Petitioner Jamie Blumenthal, Petitioner
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MTT Docket No. 25-003352 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL BLUMENTHAL, JAMIE, Petitioner, V. MTT Docket No.: 25-003352 Parcel No(s): 76-24-25-206-004 CITY OF SOUTHFIELD, Respondent & Stephen Polter Justin E. Prybylski, MMAO(4) Attorney for Petitioner City Assessor Polter Law Group — EPTA City of Southfield 2600 W Big Beaver, Suite L100 26000 Evergreen Rd. Troy, IN 48084 Southfield, MI 48076 spolter@polterlaw.com iprybylski@ecityofsouthfield.com (248) 213-6800 (248) 796-5240 MOTION TO DISMISS PETITIONER’S PETITION NOW COMES Respondent, CITY OF SOUTHFIELD, by and through its Representative, and for its Motion to Dismiss Petitioner’s Petition, states as follows: 1. Petitioner’s Petition, with Proof of Service, is dated and postmarked July 14, 2025. 2. Respondent did timely mail form L-4400, “Notice of Assessment, Taxable Valuation and Property Classification”, to Petitioner within the required time-period, 14 days prior to the March Board of Review, pursuant to MCL 211.24¢(4), on February 14, 2025, using the mailing address provided by Petitioner. 3. A petition was filed with the City of Southfield’s March Board of Review on March 7, 2025. This
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MTT Docket No. 25-003352 6. Since the property owner’s petition with the March Board of Review did not contain identifying characteristics in addition to the parcel code, and was a letter appeal without personal appearance, petitioner’s actual property was not appealed to the March Board of Review due to petitioner’s error in transposition of the parcel number on form 618, L-4035, “Petition to Board of Review”. 7. Petitioner’s property is classified 401 — Residential Improved and is required to appeal to the local March Board of Review, in accordance with MCL 205.73 5a of the Tax Tribunal Act. 8. Therefore, Petitioner failed to appeal their property’s assessed value to the March Board of Review, in accordance with MCL 205.735a(3) of the Tax Tribunal Act, Act 186 of 1973. WHEREFORE, Respondent respectfully requests that this honorable Tribunal affirm this Motion to Dismiss Petitioners Petition and Dismiss the Petition with prejudice. Dated: November 25, 2025 Respectfully submitted, Ld Justin E. Prybyiski, M.A.A.0.(3) City Assessor || City of Southfield 26000 Evergreen Rd Southfield, MI 48076 0: (248) 796-5240 F: (248) 796-5255 iprybylski@ecityofsouthfield.com
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MTT Docket No. 25-003352 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL BLUMENTHAL, JAMIE, Petitioner, Vv. MTT Docket No.: 25-003352 Parcel No(s): 76-24-25-206-004 CITY OF SOUTHFIELD, Respondent Proof of Service Justin E. Prybylski, MMAO(4), Assessor for the City of Southfield, certifies that on Tuesday, November 25, 2025, copies of Respondent’s Motion to Dismiss Petitioners Petition were served to: Jamie Blumenthal 15977 Addison St Southfield, MI 48075 And Stephen Polter Polter Law Group — EPTA 2600 W Big Beaver, Suite L100 Troy, MI 48084 By certified mail and Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 By e-file and first-class mail through placing said document in envelopes addressed to the above parties with postage fully prepaid, and by depositing said envelopes in a receptacle for United States Mail. le Justin'E Prybylski, MMAO(4)