Yusong Gong v. Township of Ann Arbor

If this opinion indicates that it is “FOR PUBLICATION,” it is subject to revision until final publication in the Michigan Appeals Reports. STATE OF MICHIGAN COURT OF APPEALS YUSONG GONG, UNPUBLISHED June 24, 2025 Petitioner-Appellant, 2:40 PM v Nos. 371714; 371870; 372229 Tax Tribunal TOWNSHIP OF ANN ARBOR, LC No. 22-001161; 23-003046 Respondent-Appellee. Before: GARRETT, P.J., and RICK and FEENEY, JJ. PER CURIAM. This consolidated appeal1 arises from petitioner-appellant’s, Yusong Gong’s, small claims cases with the Michigan Tax Tribunal (MTT), in which appellant argued that she was entitled to a poverty exemption on her principal residence for the 2022 (MTT 22-001161) and 2023 (MTT 23- 003046) tax years. In Docket Nos. 371714 and 371870, Gong appeals as of right the tribunal’s orders denying reconsideration of the previous orders denying Gong’s request to protect her personal identifiable and confidential information from the MTT public database.2 In Docket No. 372229, Gong appeals as of right the tribunal’s final opinion and judgment denying her 2023 exemption claim. We affirm, but we remand this matter for the ministerial task of redacting the remaining financial account numbers from the tribunal’s evidence in MTT 22-001161. I. FACTS 1 Gong v Ann Arbor Twp, unpublished order of the Court of Appeals, entered January 22, 2025 (Docket Nos. 371714; 371870; 372229). 2 As an initial matter, the township argues that this Court does not have jurisdiction over this appeal. Nonetheless, the township requests that this Court exercise its discretion to treat the appeal as leave granted in the interest of judicial economy. Accordingly, rather than address the merits of this jurisdictional issue, we treat respondent’s claim of appeal as an application for leave to appeal and grant it. Wardell v Hincka, 297 Mich App 127, 133 n 1 (2012). -1-  Gong applied for two separate property tax exemptions in this case: (1) Gong’s 2022 property tax exemption application is identified as MTT 22-001161, and (2) Gong’s 2023 property tax exemption application is identified as MTT 23-003046. A. GONG’S 2022 PROPERTY TAX EXEMPTION APPLICATION—MTT 23-003046 In May 2022, Gong filed a property tax exemption petition with the tribunal. Ann Arbor Township (the township) answered, stating that Gong “applied to the 2022 March Board of Review for a Poverty Exemption. Local guidelines limit assets to no more than [$25,000]. [Gong] has over $400,000 in assets”; therefore, the board of review denied Gong’s poverty exemption in March 2022. For evidence, the township submitted “[a] complete copy of the packet [Gong] supplied” to the board of review. In December 2022, the tribunal confirmed the poverty- exemption denial in a final opinion and judgment. B. GONG’S 2023 PROPERTY TAX EXEMPTION APPLICATION—MTT 23-003046 In August 2023, Gong filed another property tax exemption petition with the tribunal. The township answered, explaining that the board of review denied Gong’s poverty exemption in July 2023 because Gong’s “assets exceed the guidelines.” Again, the township submitted the documentation that Gong provided to the board of review. In August 2024, the tribunal confirmed the poverty-exemption denial in a final opinion and judgment. C. ATTEMPTS TO REMOVE PERSONAL INFORMATION FROM BOTH CASES In April 2024, Gong moved to remove her personal information from the MTT public database in both MTT 22-001161 and MTT 23-003046—MTT 22-001161 had been closed for 485 days before this motion was filed, and MTT 23-003046 was still pending review. Gong stated that the township’s evidence contained “sensitive personal financial information, such as Federal 1040 forms, bank statements, [and] retirement saving account details.” Accordingly, Gong requested the tribunal “to remove all files which contain personal financial information” from both cases. In June 2024, the tribunal issued identical orders in both cases, denying Gong’s request. The tribunal explained that as part of its routine procedures, “any and all personal identifying information from the documents submitted by the parties as evidence” had already been redacted, pursuant to “TTR 203(h).”3 3 The Michigan Tax Tribunal Rules have since been amended, effective March 28, 2025. See Mich. Admin. Code, R. 792.10201 et seq. Notably, the definition that the trial court referenced, Mich. Admin. C