Appeal of the denial of an application for a poverty tax exemption on real property; The 35-day deadline to file a petition & invoke the Tax Tribunal’s (TT) jurisdiction under MCL 205.735a

The court held that the TT did not err by denying petitioner’s appeal as untimely. Petitioner applied for a poverty tax exemption for her home located in respondent-township. Respondent’s review board denied her application, “citing income discrepancies in the application.” She sent a letter to the TT, which responded that she was required to file a petition to invoke its jurisdiction. She then filed the petition, but the TT rejected it, concluding it was time-barred. On appeal, the court rejected her argument that the TT erred by denying her appeal as untimely. She asked the court to consider her “claim timely under principles of equity because the COVID-19 pandemic caused delays in the mail.” She also claimed the board and its representative engaged in fraudulent behavior when the board denied her application for the poverty tax exemption. The court noted the board denied her application for the exemption on 12/16/20. While she sent a letter to the TT on 1/11/21, disputing the denial, it “was not in the form of a petition. [She] did not file a petition disputing respondent’s decision until” 2/2/21. The TT “correctly concluded it lacked jurisdiction to consider [her] appeal because [the] petition was filed beyond the 35-day deadline.” Because it found the TT lacked jurisdiction to consider petitioner’s appeal, it declined to consider her other arguments. Affirmed.