25-003801 SD PRE future years.pdf
Global Empowerment Ministries, Petitioner V County Of Oakland, Respondent · 25-003801-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 Global Empowerment Ministries, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003801 Oakland County, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING SUMMARY DISPOSITION IN FAVOR OF PETITIONER ORDER VACATING RESPONDENT’S NOVEMBER 5, 2025 NOTICE OF DENIAL OF PRINCIPAL RESIDENCE EXEMPTION FINAL OPINION AND JUDGMENT The Tribunal has considered the file in the above-captioned case and finds that Petitioner filed a petition appealing the denial of a Principal Residence Exemption (PRE) for Parcel No. 12-19-23-352-007 on November 17, 2025. Attached to the petition was a copy of Respondent’s November 5, 2025 denial notice indicating that the property’s PRE would be removed from the parcel beginning January 1, 2026. Respondent had no authority to deny the property’s exemption for the 2026 tax year during 2025, as its authority under MCL 211.7cc is limited to the current tax year (2025) and the three immediately preceding tax years (2022, 2023, and 2024). Therefore, IT IS ORDERED that Summary Disposition in favor of Petitioner is GRANTED. IT IS FURTHER ORDERED that Respondent’s November 5, 2025 Notice of Denial of PRE is VACATED. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s principal residence exemption for the tax year(s) at issue within 20 days of entry of this Final Opinion and Judgment. IT IS FURTHER ORDERED that the officer charged with collecting or refunding the affected taxes shall collect taxes and any applicable interest or issue a refund within 28 days of the entry of this Final Opinion and Judgment. If a refund is warranted, it shall be without interest, as provided by MCL 211.7cc. It shall, however, include a proportionate share of any property tax administration fees paid and penalty and interest paid on delinquent taxes. The refund shall also separately indicate the amount of the taxes, fees, penalties, and interest being refunded.
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MTT Docket No. 25-003801 Page 2 of 2 This Final Opinion and Judgment 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, 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: November 25, 2025 kac/jc 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