Jurisdiction over a challenged property tax assessment; MCL 205.735a(3) & (6); Sixarp, LLC v Township of Byron

Holding that the Tax Tribunal (TT) did not err by finding that it lacked jurisdiction over petitioner’s challenge to the 2023 property tax assessment, the court affirmed the TT’s order dismissing the claim. She identified “certain exceptions to the statutory requirement that a challenge to a property tax assessment first be protested to the Board of Review, allowing instead for direct appeal to the [TT] in certain circumstances.” But she did not show “that the facts of this case fall within the statutory exceptions identified, nor is there any indication that petitioner complied with the filing requirements applicable to those exceptions,” or that she “even raised this argument before the” TT. Similarly, she stated the standard that the TT “is to apply when considering a motion for reconsideration, but does not demonstrate that the [TT] in this case failed to properly consider petitioner’s motion for reconsideration.” The court found no error in the TT’s “determination that it lacked jurisdiction over petitioner’s challenge to the 2023 tax assessment.” The record indicated that she “did not timely protest the 2023 assessment to the Board of Review, thereby depriving the [TT] of jurisdiction under MCL 205.735a(3) and (6).” In addition, she did not show that the TT’s failure “to exercise jurisdiction in this case deprived her of her right to due process.” The court also agreed with the TT “that the record indicates that petitioner does not dispute the reduced valuation applied to the property by the 2024 Board of Review.” Because there was “no dispute regarding the reduced 2024 assessment, the [TT] did not err by dismissing petitioner’s claim regarding the 2024 tax assessment.”