23-002700.pdf

Steven A Benavides, Petitioner V City Of Detroit, Respondent · 24-003894-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 

Steven A Benavides, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket Nos. 23-002700 

& 24-003894 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 24-003894 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on August 23, 2024. The 

POJ states, in pertinent part, “[t]he parties have 20 days from date of entry of this POJ 

to notify the Tribunal in writing, by mail or by electronic filing, if available, if they do not 

agree with the POJ and to state in writing why they do not agree with the POJ (i.e., 

exceptions).” 

 

Neither party has filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence submitted 

and made specific findings of fact and conclusions of law pertaining to the 2023 tax 

year. The ALJ’s determination that Petitioner did not meet their burden of going forward 

with the evidence is supported by the record in this case. 

 

Neither party provided any relevant evidence of value for the 2024 tax year, however, 

and “the Tribunal may not automatically accept a respondent's assessment, but must 

make its own findings of fact and arrive at a legally supportable true cash value.”1 As 

such, the Tribunal shall sever the 2024 tax year, assign it a new docket number, and 

parties will be ordered to file pleadings specific to the 2024 tax year. 

 

Given the above, the Tribunal adopts the POJ and finds that dismissal of this case for 

the 2023 tax year is warranted.2 Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

 

1 Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 355; 483 NW2d 416 (1992) (Citing 

Pinelake Housing Cooperative v Ann Arbor, 159 Mich App 208, 220; 406 NW2d 832 (1987)); 

Consolidated Aluminum Corp v Richmond Twp, 88 Mich App 229, 232-233; 276 NW2d 566 (1979)). 

2 See MCL 205.726.

MTT Docket No. 23-002700 & 24-003894 

Page 2 of 3 

 

This Order resolves all pending claims in this matter and closes Docket No. 23-002700. 

 

IT IS FURTHER ORDERED that the 2024 tax year shall be SEVERED and assigned 

Docket No. 24-003894. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2024 tax 

year within 21 days of the entry of this Order.3 The petition shall note the docket 

number assigned by the Tribunal for the 2024 tax year and if filed utilizing the Tribunal’s 

e-filing system, must be filed on the assigned 2024 docket number as a “Severed 

Petition.” 

 

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

of the petition. 

 

 

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. 

 

 

 

3 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 48933.

MTT Docket No. 23-002700 & 24-003894 

Page 3 of 3 

 

 

 

 

 

 

 

 

 

By ____________________________ 

 

Entered: October 18, 2024 

ssm/bm 

 

 

 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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