25-003690.pdf
McLaughlin Family Trust, Petitioner V Township Of Woodstock, Respondent · 25-003690-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 McLaughlin Family Trust, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003690 Woodstock Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that it has no authority over Petitioner’s appeal. Petitioner is appealing the valuation of Parcel Nos. WD0-134-3200- 60 and WD0-134-3200-70, and the petition indicates that the parcels are classified as residential. Petitioner protested the assessment to the July 2025 Board of Review (BOR) rather than the March BOR as required by statute.1 However, a protest to the March BOR is a prerequisite to invoking the Tribunal’s jurisdiction over such properties and issues under MCL 205.735a. An appeal of a March BOR decision must be filed with the Tribunal by July 31 of the pertinent tax year.2 In this case, the appeal was filed on August 25, 2025. Petitioner also contends that Respondent failed to consider the effect of the easement upon the subject properties’ value. The petition claims that there was a purported clerical error or mutual mistake of fact. However, the pleadings reference neither a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”), and therefore do not meet the definition of “qualified error” under MCL 211.53b(6).3 As such, and because the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements or deadlines,4 it has no authority to grant Petitioner the relief requested.5 Therefore, 1 See MCL 211.30 and MCL 205.735a(3), (6). 2 See MCL 205.735a(6). 3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006). 4 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). 5 The Tribunal also has no authority over Petitioner’s appeal under MCL 211.53a, as the facts alleged do not establish a prima facie case indicating that the assessment was the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”). See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104 (1996), Ford Motor Company v City of Woodhaven, 475 Mich
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MTT Docket No. 25-003690 Page 2 of 2 IT IS ORDERED that this 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, 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: October 31, 2025 By _____________________________ bw/am 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 425 (2006), Eltel Associates, LLC v City of Pontiac, 278 Mich App 588 (2008), and Briggs Tax Service, LLC v Detroit Public Schools, 483 Mich 1024 (2009).