25-003028 Amend Sever.pdf
Traverse City Curling Club Inc Petitioner Vs. Township Of Garfield Respondent · 26-002554-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 Traverse City Curling Club Inc, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-003028 & 26-002554 Garfield Township, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING PETITIONER’S MOTION TO AMEND ORDER SEVERING TAX YEAR 2026 AND ASSIGNING IT TO DOCKET NUMBER 26-002554 On June 1, 2026, Petitioner filed a motion requesting that the Tribunal permit it to amend the petition filed in this case to include the 2026 tax year with respect to its uncapping and qualified error claims.1 In the motion, Petitioner seeks to amend the case to include the 2026 assessed and taxable values. Petitioner asserts that a motion to amend is not necessary with respect to its exemption claim because the subsequent tax year is automatically included under MCL 205.737(5). Respondent has not filed a response to the motion. The Tribunal has considered the motion and the case file and finds that Petitioner timely filed its Motion to Amend, included the necessary information and filing fee, and otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. As such, Petitioner’s Motion to Amend shall be granted. However, the authority giving rise to the 2026 appeal is under MCL 205.735a, which is separate and distinct from the authority from which Docket No. 25-003028 arises under MCL 211.53b. As a result, severing the 2026 tax year to a new docket is appropriate. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that Petitioner’s appeal for the 2026 tax year is SEVERED and ASSIGNED to Docket No. 26-002554. 1 On June 2, 2026, the Tribunal issued a Notice of No Action because Petitioner did not include the required filing fee for the Motion to Amend. On June 15, 2026, Petitioner submitted the requisite filing fee. As a result, Petitioner’s motion is properly pending.
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MTT Docket No. 25-003028 & 26-002554 Page 2 of 2 IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2026 tax year within 21 days of entry of this order. The petition shall note the docket number assigned by the Tribunal for the 2026 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2026 docket as a “Severed Petition.”2 Failure to comply with this order may result in Petitioner being held in default in MTT Docket No. 26-002554, as provided by TTR 237. Entered: July 6, 2026 By: /s/ Patricia L. Halm bw/gc 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 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 48933.