Michigan

Scott Ciemniecki Petitioner V City Of Birmingham Respondent

Petitioner: Scott Ciemniecki
Respondent: City Of Birmingham

Case overview

Docket number: 26-002794-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Oakland
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
8	Order granting Motion.	Not recorded	5	10/05/2026	Not recorded	Download
7	Notice of Filing	Not recorded	Not recorded	09/10/2026	Not recorded	Download
6	Documentation	RESP	Not recorded	09/02/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
5	Motion to Dismiss was received.	RESP	Not recorded	09/02/2026	$25.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Answer was received	RESP	Not recorded	08/21/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	07/27/2026	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	07/27/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/16/2026	$100.00	Download

Documents

26-002794dismissal_grant.pdfRead complete document text →

Read document text excerpt

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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

Scott Ciemniecki,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 26-002794

City of Birmingham,

Presiding Judge

Respondent.

Patricia L. Halm

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS

On September 2, 2026, Respondent filed a motion requesting that the Tribunal dismiss

this case. In the motion, Respondent states, “Petitioner failed to (a) timely protest the

special assessment and (b) appeal the assessment to the Tribunal, thus failing to

preserve his right to appeal the special assessment. The Tribunal therefore lacks

jurisdiction to hear this matter.”

Petitioner has not filed a response to the motion.

The Tribunal has considered the motion and the case file and finds that pursuant to

MCL 211.746, “the owner or any person having an interest in the real property may file

a written appeal of the special assessment with the state tax tribunal within 30 days

after the confirmation of the special assessment roll if that special assessment was

protested at the hearing held for the purpose of confirming the roll.” (Emphasis added.)

In this matter, the Tribunal finds that Petitioner failed to protest the special assessment

at the March 23, 2026 hearing. Further, even if Petitioner had protested at the hearing

to confirm the roll, to invoke the Tribunal’s jurisdiction Petitioner was required to file this

appeal within 30 days of the March 23, 2026 hearing on the roll. However, Petitioner

did not file this appeal until May 16, 2026, 54 days after the hearing was held. As a

result of the foregoing, lacking jurisdiction, the Tribunal finds dismissal of this

proceeding is appropriate.

IT IS ORDERED that Respondent’s Motion to Dismiss is GRANTED.

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

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MTT Docket No. 26-002794

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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 5, 2026

By: /s/ Patricia L. Halm

kac/jc

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

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.

SC-Notice_of_Filing_of_Answer.2026-09-10_09-49-14.pdfRead complete document text →

Read document text excerpt

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

Scott Ciemniecki,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-002794

City Of Birmingham,

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.

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MTT Docket No. 26-002794

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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: 

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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