25-002569 Dismiss (untimely-Valuation).pdf
Toni Zhang, Petitioner V City Of Ann Arbor, Respondent · 25-002569-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 Toni Zhang, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002569 City Of Ann Arbor, 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, appealing the true cash and taxable values for Parcel No. 09-09-15-104-105 for the 2024 and 2025 tax years, was held in default on August 12, 2025, for failing to file a copy of the notice giving rise to the appeal, i.e. Board of Review (BOR) results. On August 19, 2025, Petitioner filed a response, however their attempt to cure was incomplete because Petitioner filed a copy of the 2024 BOR results but failed to include a copy of the 2025 BOR results. On August 29, 2025, Respondent filed an answer stating Petitioner failed to protest the disputed assessment for the subject property at the 2025 March BOR. Thus, the Tribunal finds it has no authority over the 2024 assessment. In accordance with MCL 205.735a(6), “[t]he jurisdiction of the tribunal in an assessment dispute as. . . residential property. . . is invoked by a party in interest, as petitioner, filing a written petition on or before July 31 of the tax year involved.” Here, Petitioner is appealing assessments for the 2024 and 2025 tax years, and the Tribunal has no authority over the 2024 assessment as the petition was not filed until June 30, 2025. Moreover, Petitioner failed to protest the disputed assessments to the 2025 March BOR. As specified in Sixarp LLC v Byron Twp,1 “[b]ecause Praxis failed to file a timely protest before the Board as required by MCL 205.735a(3), the MTT did not have jurisdiction to hear Praxis's claim.” Further, “[t]he MTT correctly explained that ‘because the Tribunal has no equitable power to waive or otherwise disregard a statutory requirement or filing deadline, it has no authority to grant Praxis's exemption request.’”2 Additionally, the Tribunal has no authority under MCL 211.53a because the facts alleged do not establish that the assessments were 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”). And though MCL 211.53b provides July and December boards of review with the authority to correct qualified errors, Petitioner did not appear before Respondent’s July or 1 Sixarp LLC v Byron Twp___Mich___;___NW3d___(2025). 2 Id.
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MTT Docket No. 25-002569 Page 2 of 3 December BOR or appeal an action taken by any such board. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a statutory requirement or filing deadline, it has no authority to grant Petitioner the relief requested.3 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, 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: September 9, 2025 By _____________________________ kac/jcr 3 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. 25-002569 Page 3 of 3 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