Michael J Smith, Petitioner V Township Of Richmond, Respondent

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

Michael J Smith, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003635

Township Of Richmond,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the 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

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MTT Docket No. 24-003635

Page 2 of 6

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 2, 2024

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 provide 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

Michael J Smith, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003635

Township Of Richmond,

Respondent.

ORDER OF DISMISSAL

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

Petitioner has filed a Motion to Withdraw the Petition and Respondent has not filed an 

objection to the requested withdrawal. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the 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

Page 4

MTT Docket No. 24-003635

Page 4 of 6

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:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 2, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON

Page 6

MTT

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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

Michael J Smith,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003635

Township Of Richmond,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the Motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the Motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the Motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.1

By: Tribunal Clerk__________

Entered: November 21, 2024

1 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

Page 2

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

Michael J Smith,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003635

Township Of Richmond,

Respondent.

NOTICE OF FILING OF MOTION TO WITHDRAW APPEAL

TAKE NOTICE that Petitioner has filed a Motion to Withdraw (Motion) in the above-

captioned appeal. Because the Motion was not filed jointly (i.e. signed by both parties or 

representatives), Respondent has seven days from the service of the Motion to file a 

response. Respondent may respond by agreeing to (i.e. concurrence) the withdrawal of 

the case or by objecting to the Motion. If Respondent does not timely submit a 

concurrence or objection to the request, it will be deemed to be a concurrence and the 

request will be granted, unless otherwise ordered by the Tribunal. If the request is 

granted, the case will be dismissed. If a request is not granted or the Tribunal has not 

notified you that it has been granted, you are required to attend the hearing. 

For your convenience, you may use the Tribunal’s form “Response to Motion to 

Withdraw Appeal” located on the Tribunal’s website. To access the form, please go to 

our website at www.michigan.gov/taxtrib and go to either the “Entire Tribunal” or “Small 

Claims” page, depending on the division in which the case is pending. To submit the 

response, please fill out the form and file it with the Tribunal by e-mail or e-filing.2

By: Tribunal Clerk__________

Entered: November 21, 2024

2 Though you may file the response by hard copy (i.e. mail), filing by e-mail or e-filing will facilitate the 

efficient administration of justice.

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Michael J. Smith 

) 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

of 

MTT Docket No. 24-003635 

Richmond Township 

3 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. 

| wish to withdraw my appeal in the above-captioned docket. 

2. Good cause exists to grant withdrawal because: 

1 no longer wish to appeal my 2024 property taxes to the Michigan Tax Tribunal. 

3. 

| ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- 

captioned docket. 

Please select one of the following: 

X_ | am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

__lamfiling this Motion to 

\ 

Motion with the Tribunal. 

| 

attac 

's Motion Respondent's written consent to withdraw my 

petition, or | shall grant 

R 

ndel 

ortunity to object to this withdrawal. 

Michael J. Smith 

rint name of person signing

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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 

Michael J Smith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 23-000583 

 

 

 

 

& 24-003635 

 

Richmond Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 24-003635 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on August 1, 2024. The 

POJ states, in pertinent part, “[t]he parties have 20 days from date of entry of this POJ 

to notify the Tribunal in writing, by mail or by electronic filing, if available, if they do 

not agree with the POJ and to state in writing why they do not agree with the POJ (i.e., 

exceptions).” 

 

On August 19, 2024, Petitioner filed exceptions to the POJ.1 In the exceptions, 

Petitioner states that it was never disclosed during the purchase process that the 

subject property’s driveway was shared. There was no reference to this in the title or 

deed. Petitioner researched the issue and became aware of it after the property was 

purchased. Petitioner is now required to disclose this fact when the subject property is 

sold, which affects the property’s value. Petitioner states that Respondent’s 

representative should not have been allowed to testify at the hearing, and their evidence 

should have been excluded. Petitioner attached evidence in support of their 

contentions. 

 

Respondent was excluded from filing exceptions to the POJ or a response to 

Petitioner’s exceptions. Respondent filed an untimely response to Petitioner's 

exceptions on September 12, 2024, but no consideration is given to the response as it 

is both untimely and prohibited by the Tribunal’s order issued February 21, 2024. 

 

The Tribunal has considered the exceptions and the case file and finds that the 

Administrative Law Judge (ALJ) properly considered the testimony and evidence 

submitted in rendering the POJ. Specifically, the Tribunal finds that the POJ’s reliance 

on Petitioner’s appraisal in valuing the subject for tax year 2023 is substantially and 

 

1 The Tribunal issued a Notice of No Action on August 20, 2024 because Petitioner did not file proof of 

service of the exceptions upon Respondent. Petitioner filed proof of service on August 26, 2024, and as 

a result, the exceptions are properly pending.

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MTT Docket Nos. 23-000583 & 24-003635 

Page 2 of 4 

 

competently supported by the evidence on the record. As indicated in the POJ, no 

weight was given to Respondent’s evidence or testimony. Further, and as indicated in 

the POJ, no reliance is given to Petitioner’s contentions about the shared driveway 

because the POJ relies on the appraisal, which gave no weight to that condition. 

Petitioner contends that the condition was not known at the time of sale. However, as 

stated in the POJ, without evidence on the record to demonstrate what effect, if any, 

that condition has on the subject property’s value, the Tribunal has no basis to deviate 

from Petitioner’s appraisal as this is the best evidence of value on the record. The 

Administrative Law Judge (ALJ) considered the testimony and evidence submitted and 

made specific findings of fact and conclusions of law pertaining to the 2023 tax year. 

The ALJ’s determination is supported by the testimony, evidence and applicable 

statutory and case law. 

 

However, neither party provided any relevant evidence of value for the 2024 tax year. 

“[T]he Tribunal may not automatically accept a respondent's assessment, but must 

make its own findings of fact and arrive at a legally supportable true cash value.”2 

Petitioner’s appraisal is not a reliable indicator of the subject’s value as of December 31, 

2023, as a result of possible changes in market conditions. As such, the Tribunal shall 

sever the 2024 tax year, assign it a new docket number, and the parties will be ordered 

to file pleadings and evidence specific to the 2024 tax year. Respondent shall have an 

opportunity to file an answer to the petition in the severed docket. 

 

Given the above, Petitioner failed to show good cause to justify modifying the POJ or 

granting a rehearing.3 As such, the Tribunal adopts the POJ as the Tribunal’s final 

decision in this case.4 The Tribunal also incorporates by reference the Findings of Fact 

and Conclusions of Law contained in the POJ in this Final Opinion and Judgment. As a 

result: 

 

a. The property’s true cash value (TCV), state equalized value (SEV), and 

taxable value (TV), as established by the Board of Review for the tax year at 

issue, are as follows: 

 

Parcel Number: 5252-13-030-028-00 

Year

TCV

SEV

TV

2023

$525,000

$262,500

$252,000

 

b. The property’s TCV, SEV, and TV, as determined by the Tribunal for the tax 

year at issue, are as follows: 

 

 

 

 

2 Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 355; 483 NW2d 416 (1992) (Citing 

Pinelake Housing Cooperative v Ann Arbor, 159 Mich App 208, 220; 406 NW2d 832 (1987)); 

Consolidated Aluminum Corp v Richmond Twp, 88 Mich App 229, 232-233; 276 NW2d 566 (1979)). 

3 See MCL 205.762. 

4 See MCL 205.726.

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MTT Docket Nos. 23-000583 & 24-003635 

Page 3 of 4 

 

Parcel Number: 5252-13-030-028-00 

Year

TCV

SEV

TV

2023

$485,000

$242,500

$242,500

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the 2024 tax year shall be SEVERED and assigned 

Docket No. 24-003635. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2024 tax 

year within 21 days of the entry of this Order.5 The petition shall note the docket 

number assigned by the Tribunal for the 2024 tax year and if filed utilizing the Tribunal’s 

e-filing system, must be filed on the assigned 2024 docket number as a “Severed 

Petition.”

Page 4

M

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