Petition Was Untimely Filed
In Bell v. County of Berrien, Michigan Court of Appeals, No. 300148, February 9, 2012, a property owner's appeal to the Michigan Tax Tribunal of a county's denial of local principal residence property tax exemptions on two parcels of property was untimely because the taxpayers' petition was not received within 35 days of the receipt of the actual notice of an assessment change.
The taxpayers received a notice of denial for each parcel of property on June 8, 2009. Each notice explained that the taxpayers' exemptions were being denied because the owner was not a Michigan resident. The notices also informed the taxpayers of their right to appeal the decision to the tribunal within 35 days after the date of the notice. Both notices complied with statutory requirements and clearly stated that the taxpayers' principal residence exemptions had been denied. The 35-day appeal period began to run at this point. The taxpayers did not file their petition until October 13, 2009, which was well beyond the 35-day period.