Michigan

Mary Thompson Petitioner V City Of Midland Respondent

Petitioner: Mary Thompson
Respondent: City Of Midland

Case overview

Docket number: 26-000581-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Midland
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
10	Order of Dismissal	Not recorded	Not recorded	07/28/2026	Not recorded	Download
9	Notice of Filing	Not recorded	Not recorded	07/28/2026	Not recorded	Download
8	Response to Order	PET	Not recorded	07/06/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
7	Response to Order	PET	Not recorded	07/06/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
6	Answer was received	RESP	Not recorded	06/30/2026	Not recorded	Download
5	Order of Default of Petitioner	Not recorded	Not recorded	06/30/2026	Not recorded	Download
4	Petition has been verified	Not recorded	1	06/30/2026	Not recorded	Download
3	Notice of Docket Number SC	Not recorded	Not recorded	06/30/2026	Not recorded	Download
2	Attachments to the Petition were filed	PET	Not recorded	04/19/2026	Not recorded	Download
1	A petition was received.	Not recorded	Not recorded	04/13/2026	$0.00	Download

Documents

26-000581 Dismiss (untimely DVE).pdfRead complete document text →

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Page 1

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

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).

Page 2

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

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SC-Notice_of_Filing_of_Answer.2026-07-28_13-54-12.pdfRead complete document text →

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Page 1

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,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000581

City Of Midland,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website.

Unless Respondent was defaulted, this case is ready to be scheduled for a Small

Claims hearing and will be scheduled in the normal course of scheduling. You will

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email

address in the petition or other documentation. The Notice of Hearing will inform you of

the date, time, and location of your hearing (note that your hearing will likely be

conducted by telephone). Please read the Notice of Hearing as it includes important

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy

to the opposing party at least 21 days before the hearing date even if the documents

had been submitted to the local Board of Review or the Michigan Department of

Treasury. If the documents are not timely submitted to the Tribunal and served on the

opposing party, the documents may be excluded. Documents may be filed with the

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

case through an informal settlement conference. An informal settlement conference

is a meeting between the parties and/or their representatives to discuss the issues in a

case in an effort to settle the case. This process may be an alternative to a hearing with

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an

appeal of a principal residence exemption that was denied by either the Michigan

Department of Treasury or a County. Also, state taxes levied by the Michigan

Department of Treasury, such as income taxes, are not subject to the informal

settlement conference process.

Page 2

MTT Docket No. 26-000581

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: July 28, 2026

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

Page 3

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,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000581

City Of Midland,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of

Page 4

MT

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Page 1

From: Ripley, Kayla <kripley@midland-mi.org> 

Sent: Thursday, July 2, 2026 9:46 AM 

To: mary thompson <eagle.fly@hotmail.com> 

Subject: RE: Attention Stephanie - Fw: MI-TEST 

Please see the previous email. All documentation was initially provided. 

From: mary thompson <eagle.fly@hotmail.com> 

Sent: Thursday, July 2, 2026 9:44 AM 

To: Ripley, Kayla <kripley@midland-mi.org> 

Subject: Re: Attention Stephanie - Fw: MI-TEST 

CAUTION: This email originated from outside of the organization. Do not click links or open 

attachments unless you recognize the sender and know the content is safe. 

Ok, just send me the information they are requesting and I will submit it. They are requesting 

additional documentation that the City/County should have provided initially. 

Mary Thompson 

From: Ripley, Kayla <kripley@midland-mi.org> 

Sent: Thursday, July 2, 2026 9:40 AM 

To: mary thompson <eagle.fly@hotmail.com>; Assessing <AS@midland-mi.org> 

Subject: RE: Attention Stephanie - Fw: MI-TEST 

Ms. Thompson, 

The City does not submit documentation to the Michigan Tax Tribunal on behalf of the 

petitioner. Each party is responsible for providing its own evidence and supporting 

documentation to the Tribunal. Accordingly, the petitioner must submit any information 

they wish the Tribunal to consider, just as the respondent is responsible for submitting its 

own documentation. 

Please see the attached documentation our office has on file and was previously sent to 

you. 

Regards, 

KAYLA RIPLEY, MMAO 

City Assessor 

333 W. Ellsworth Street, Midland, MI 48640 

Phone 989.837.3334 

www.cityofmidlandmi.gov

Page 2

From: mary thompson <eagle.fly@hotmail.com> 

Sent: Thursday, July 2, 2026 9:27 AM 

To: Assessing <AS@midland-mi.org> 

Subject: Attention Stephanie - Fw: MI-TEST 

CAUTION: This email originated from outside of the organization. Do not click links or open 

attachments unless you recognize the sender and know the content is safe. 

Stephanie, 

Per our conversation, attached is the documentation that the Michigan Tax Tribunal needs for 

my claim for retro property taxes. They need the information soon as indicated in their 

attached letter. Please send the information directly to them and cc me. 

Thanks, 

Mary Thompson 

1608 W St Andrews Rd 

Midland, MI 48640 

989-423-7816 

From: noreply-MTT@Mail.michigan.gov <noreply-MTT@Mail.michigan.gov> 

Sent: Tuesday, June 30, 2026 9:34 AM 

To: eagle.fly@hotmail.com <eagle.fly@hotmail.com> 

Subject: MI-TEST 

KAYLA RIPLEY, MMAO 

City Assessor 

333 W. Ellsworth Street, Midland, MI 48640 

Phone 989.837.3334 

www.cityofmidlandmi.gov

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Page 1

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000581

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: Midland Assessor

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

2025, 2026

Michigan Department 

of 

Treasury 

CAEN 

$107 Rov on ent 

of 

ireasul 

RE 

» 

EIVED 

State Tax Commission Affidavit for Disabled Veterans Exemption 

Issued under authority of Public Act 161 of 2013, MCL 211.7b. Filing is mandatory. 

9 

026 

Instructions: This form is to be used to apply for an exemption of property taxes under 211.7b and 211.7c, for real property u: 

Mf 

d as 

- ASSESSOR 

a homestead by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, 

r.the 

exemption under this section. Submit the completed form with required documentation to the local assessor in the city or township where the 

property is located. 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

Owner's Telephone Number 

MARY HAZEL THOMPSON 

(989) 423-7816 

Owner's Mailing Address 

City 

State 

ZIP Code 

1608 W ST ANDREWS RD 

MIDLAND 

Mi 

48640 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telephone Number 

Legal Designee Mailing Address 

City 

State 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for.the property in which the exemption is being claimed) 

Name of Local Unit (Check Township, City or Village) 

County 

MIDLAND 

MIDLAND 

City 

[] Township 

[] village 

MIDLAND oe 

Parcel Identification Number 

Date the Property was Acquired (MM/DD/YYYY) 

14-16-80-294 

12/02/2016 

Homestead Property Address 

City 

State 

ZIP Code 

1608 W ST ANDREWS RD 

MIDLAND 

Mi 

48640 

ACKNOWLEDGEMENT 

(Check all boxes that apply) 

| am a disabled veteran, or the legal designee of the disabled veteran. 

OJ 

| am an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption 

under this section. 

1 am a Michigan resident. 

| own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as 

any dwelling with its land and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totally 

disabled as a result of military service and entitled to veterans’ benefits at the 100% rate (must attach a copy of the letter from 

the U.S. Department of Veterans Affairs). 

O The disabled veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing (must 

attach a copy of the certificate from the U.S. Department of Veterans Affairs). 

Hl The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable (must attach a 

copy of the letter from the U.S. Department of Veterans Affairs). 

CERTIFICATION 

| hereby certify to the best of my knowledge that the information provided in this Affidavit is true and 

| am eligible to receive the 

disabled veteran's exemption from property taxes pursuant to Michigan Compiled Law, Section 211.7b. 

Printed Name of Owner or Legal Designee 

Title of Signatory 

MARY HAZEL THOMPSON 

LJ WELZ 

Dal 

Signature of = Designee (Designee must attach a letter of authority) 

- 

J 

7 

= 

LOCAL GOVERNMENT USE ONLY (Do not write below this line) 

essor Approve or Deny the Affidavit? 

Year the Affidavit will be posted to the tax roll 

Xl Approved 

O Denied (Attach a copy of the Local Unit Denial) 

2025, 2026 

Certification: 

| certify that, to the best of my knowledge, the information contained in this form is complete and accurate. 

ssor's Signature 

Date Certified by Assessor (MM/DD/YYYY) 

lone 

eles 

se 

Q.9 Qty 

>

Page 2

DEPARTMENT OF VETERANS AFFAIRS 

February 05, 2026 

Mary Hazel Thompson 

1608 W Saint Andrews Rd 

Midland, MI 48640 

Dear Mary Thompson: 

This letter is 

a summary of benefits you currently receive from the Department of Veterans Affairs (VA). We 

are providing this letter to disabled Veterans to use in applying for benefits such as state or local property or 

vehicle tax relief, civil service preference, to obtain housing entitlements, free or reduced state park annual 

memberships, or any other program or entitlement in which verification of VA benefits is required. Please 

safeguard this important document. This letter is considered an official record of your VA entitlement. 

Our records contain the following information: 

Personal Claim Information 

Your VA claim number is: [|| NEE 

You are the Veteran. 

Military Information 

Your most recent, verified periods of service (up to three) include: 

Branch of Service 

Character of Service 

Entered Active Duty 

Released/Discharged 

(There may be additional periods of service not listed above.) 

VA Benefit Information 

You have one or more service-connected disabilities: 

Yes 

Your combined service-connected evaluation is: 

100% 

Your current monthly award amount is: 

$3,938.58 

The effective date of the last change to your

Page 3

You

Page 4

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Page 1

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000581

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Response to Order

Attachment File Name: Thompson.DV Application and Letter

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

DISABLED VETERAN’S EXEMPTION

MTT DOCKET NO. 26-000581

Respondent’s Contact Information:

Filer Type

Local Unit of Government

Local Unit of Government

City Of Midland (MIDLAND)

First Name

M.I.

Last Name

Mailing Address (No., Street, P.O. Box or Rural Route)

City or Town

State

ZIP Code

Telephone Number

E-mail Address

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Kayla

M.I.

Last Name

Ripley

Firm Name (if any)

City of Midland

Address (No., Street, P.O. Box or Rural Route)

333 W Ellsworth St

City or Town

Midland

State

Michigan

ZIP Code

48640

Telephone Number

9898373335

E-mail Address

kripley@midland-mi.org

Subject Property Information:

Parcel Identification Number:

14-16-80-294

Classification of Property: Real (check one)

Residential (check one)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

Please Explain Your Response to this Appeal:

The petitioner is appealing the denial of a Disabled Veterans Exemption for tax years 2020-2024; as there was a delay in the determination by the United States

Department of Veterans Affairs that a veteran is permanently and totally disabled as a result of military service and entitled to veterans' benefits at the 100% rate.

The City of Midland Assessor's Office nor the Board of Review can not approve the petitioner's exemption application for tax years 2020-2024 based on the

following factors:

1. The petitioner's Principal Residence Exemption (PRE) for tax years 2019-2022 was denied by the Michigan Department of Treasury on October 21, 2022. The

petitioner appealed the PRE denial. The Michigan Department of Treasury upheld their denial and issued a formal decision on March 7, 2023. Pursuant to MCL

211.7b(1) of the General Property Tax Act, the Disabled Veteran Exemption applies only to real property that is owned and used as the claimant's homestead.

Because the property did not qualify as the petitioner's homestead for the tax years in question, the petitioner does not meet the statutory requirements for the

Disabled Veteran Exemption. The petitioner then reapplied for the Principal Residence Exemption on January 1, 2023, which was approved for 2023 and

subsequent tax years.

2. A delay in the determination by the United States Department of Veterans Affairs that a veteran is permanently and totally disabled as a result of military

service and entitled to veterans' benefits at the 100% rate is considered a Qualified Error pursuant to MCL 211.53b. The Board of Review can only approve

Qualified Errors for the current year and the immediately preceding year. The petitioner submitted the 'State Tax Commission Affidavit for Disabled Veterans

Exemption' form 5107 on February 9, 2026; at which time the Assessor approved the application for the 2026 tax year and the Board of Review approved the

application for the 2025 tax year as a Qualified Error for the immediately preceding year.

The Assessor nor the Board of Review has jurisdiction to approve the Disabled Veterans Exemption for tax years 2020-2024 pursuant to the provisions of the

General Property Tax Act.

Jurisdictional Issues:

Did Petitioner request a disabled veteran’s exemption by filing an application? Yes

List the date the denial was issued:

2026-04-01

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature:

/s/ Kayla Ripley

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

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,

Petitioner, MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000581

City Of Midland,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within

14 days of the entry of this order. Furthermore, Petitioner failed to complete section 7 of

petition. See TTR 279. As such, the appeal is not properly pending. Petitioner must

complete the petition by providing all information required by each applicable section

and return the completed petition within 14 days of entry of this order. The petition shall

note the docket number assigned by the Tribunal. Small Claims petition forms can be

found on the Tribunal’s website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated

above, within 14 days of the entry of this order.i

Failure to comply with this order will result in the defaulted party being required to file a

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 30, 2026

Patricia L. Halm, Tribunal Chair

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

Page 2

MTT Docket No. 26-000581

Page 2 of 2

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)