The Huntington National Bank Petitioner V Township Of Chesterfield Respondent

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STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 The Huntington National Bank, MICHIGAN TAX TRIBUNAL
 Petitioner, SMALL CLAIMS DIVISION

 v MTT Docket Nos. 25-001639
 & 26-003768

 Chesterfield Township, Presiding Judge
 Respondent. Patricia L. Halm

 CORRECTED FINAL OPINION AND JUDGMENT

 ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT
 DOCKET NUMBER 26-003768

 The Tribunal has reviewed the file in this case and finds that on September 16, 2026, a
 Final Opinion and Judgement (FOJ) was issued in the above-captioned matter.
 However, following the issuance of the FOJ, the Tribunal discovered an administrative
 error within the FOJ with respect to the tax years at issue. Specifically, the 2026 tax
 year was not addressed within the FOJ. MCL 205.737 provides that “[i]f the residential
 property and small claims division of the tribunal has jurisdiction over a petition, the
 appeal for each subsequent year for which an assessment has been established shall
 be added automatically to the petition.”1 Here, neither party offered any testimony or
 evidence as to the value of the subject property as of December 31, 2025. Thus, the
 record lacks sufficient detail to allow the Tribunal to render a decision for the 2026 tax
 year.

 A petitioner has “the burden of proof in establishing the true cash value (TCV) of the
 property” under MCL 205.737(3).2 The petitioner’s burden “encompasses two separate
 concepts”: (1) the burden of persuasion; and (2) the burden of going forward with the
 evidence.3 Generally, in a valuation case, to meet the burden of going forward with the
 evidence, the petitioner must present evidence for the Tribunal to consider in making its
 independent determination of value.4 As noted above, because neither party provided
 any relevant evidence of value and “[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.”5 As a result, the Tribunal finds good cause to correct the

 1 See MCL 205.737(5)(b).
 2 See also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979).
 3 Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 355; 483 NW2d 416 (1992).
 4 See Jones & Laughlin.
 5 Id. at 355. (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)).

 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

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MTT Docket No. 25-001639 & 26-003768
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FOJ, sever the 2026 tax year and assign it a new docket number. As instructed below,
the parties are ordered to file pleadings specific to the 2026 tax year.

All other information contained within the FOJ remains the same and is incorporated by
reference in this Corrected Final Opinion and Judgment.

 JUDGMENT

IT IS ORDERED that the 2026 tax year shall be SEVERED and assigned Docket No.
26-003768.

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2026 tax
year within 21 days of the entry of this order.6 The petition shall note the docket number
assigned by the Tribunal for the 2026 tax year and if filed utilizing the Tribunal’s e-filing
system, must be filed on the assigned 2026 docket number as a “Severed Petition.”

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt
of Petitioner’s petition.

IT FURTHER IS ORDERED that the property’s 2025 state equalized value (SEV) and
taxable value (TV) for the tax year at issue shall be as set forth in the Summary of
Judgment section of the September 16, 2026 Final Opinion and Judgment.

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment
rolls for the tax year at issue shall correct or cause the assessment rolls to be corrected
to reflect the property’s TCV and TV within 20 days of entry of Corrected Final Opinion
and Judgment, subject to the processes of equalization.7 To the extent that the final
level of assessment for a given year has not yet been determined and published, the
assessment rolls shall be corrected once the final level is published or becomes known.

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the
affected taxes shall collect taxes and any applicable interest or issue a refund within 28
days of entry of this Corrected Final Opinion and Judgment. If a refund is warranted, it
shall include a proportionate share of any property tax administration fees paid and
penalty and interest paid on delinquent taxes. The refund shall also separately indicate
the amount of the taxes, fees, penalties, and interest being refunded. A sum
determined by the Tribunal to have been unlawfully paid shall bear interest from the
date of payment to the date of judgment, and the judgment shall bear interest to the
date of its payment. A sum determined by the Tribunal to have been underpaid shall
not bear interest for any time period prior to 28 days after the issuance of this Final
Opinion and Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after
December 31, 2020, through June 30, 2022, at the rate of 4.25%, (ii) after June 30,

6 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via
United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition
may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax
Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.
7 See MCL 205.755.

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MTT Docket No. 25-001639 & 26-003768
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2022, through December 31, 2022, at the rate of 4.27%, (iii) after December 31, 2022,
through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 2023,

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