26-000581 Dismiss (untimely DVE).pdf
Mary Thompson Petitioner V City Of Midland Respondent · 26-000581-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 Mary Thompson, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000581 City of Midland, Presiding Judge Respondent. Patrcia L. Halm ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that has no authority over Petitioner’s appeal because it was not filed within 35 days of the issuance of Respondent’s final decision as required by MCL 205.735a. In that regard, the pleadings and accompanying documentation indicate that Petitioner is appealing the Notice of Denial of Disabled Veterans Exemption issued by Respondent on February 9, 2026, which states: “If you disagree with this denial, you may appeal to the . . . Michigan Tax Tribunal within 35 days of the denial.” Petitioner did not file this appeal until April 13, 2026, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a statutory filing deadline, it has no authority to grant Petitioner the relief requested.1 Petitioner’s appeal is barred by the statute of limitations. 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. 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, 1 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. See 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).
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MTT Docket No. 26-000581 Page 2 of 2 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. Entered: July 28, 2026 By: /s/ Patricia L. Halm 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