Tribunal Members

Judge Halm was first appointed to the Tribunal in 2003. In 2007, she was appointed as Chair of the Tribunal. Judge Halm served in that capacity until 2011, when she was appointed to the Michigan Compensation Appellate Commission (MCAC). As an MCAC Commissioner, Judge Halm decided appeals of unemployment insurance and workers' compensation decisions. In August 2020, Judge Halm was appointed to the Michigan Tax Tribunal to fulfil a partial term and then reappointed in 2022. Judge Halm previously worked at the U.S. Department of Labor, Bureau of Labor Statistics, where she spent twelve years compiling statistics, primarily for the Consumer Price Index. Judge Halm also worked for the Michigan State Senate as a policy analyst for the Senate Finance Committee. Thereafter, she went to work for the City of Midland as the deputy City Attorney and then the City Attorney. She also worked in the Michigan Department of Treasury's Bureau of Tax Policy. Judge Halm holds a B.A. in economics from Michigan State University and a Juris Doctor from Thomas M. Cooley Law School. She is a member of the State Bar of Michigan.

Appointment expires: June 30, 2026

Marcus L. Abood
Appraiser Member

Judge Abood was originally appointed to the Tribunal in 2010 and served in that capacity until 2015. In 2018, Judge Abood was reappointed to the Tribunal. Prior to joining the Tribunal in 2010, Judge Abood owned and operated a real property valuation practice. Judge Abood holds an SRA designation with the Appraisal Institute and is a past president of the Institute’s Mid-Michigan Chapter. Judge Abood is a Certified General Real Estate Appraiser in the State of Michigan. He is a former instructor with Lansing Community College, having taught valuation courses from 1999 to 2011. In addition, he has been an AQB Certified USPAP Instructor with The Appraisal Foundation since 2005.

Appointment expires: June 30, 2026

Jason C. Grinnell
Attorney Member

Judge Grinnell was appointed to the Michigan Tax Tribunal in 2021 and reappointed in 2025. Judge Grinnell previously served as an assistant city attorney for the City of Grand Rapids where he was responsible for handling all tax and exemption appeals. Judge Grinnell also worked in private practice where he specialized in corporate litigation, business law, civil litigation, tax law, and criminal law. Judge Grinnell holds a bachelor's degree in criminal justice from Saint Mary's University of Minnesota and a Juris Doctor degree from Thomas M. Cooley Law School. Judge Grinnell is a member of the State Bar of Michigan.

Appointment expires: June 30, 2029

Judge Perry was appointed to the Michigan Tax Tribunal in March 2023. Judge Perry previously served as an appraiser, a municipal assessor for the cities of Ann Arbor and Mt. Pleasant, and a corporate real estate and property tax director. Judge Perry worked for 30 years as Director of Property Taxes and Real Estate Services for MASCO Corporation, where he was responsible for handling property tax assessment appeals, site selection, incentives, real estate transactions, construction, and property and facilities management. After retiring from MASCO, Judge Perry established a multi-state asset management consulting firm that represented multi-national clients with site selection, incentives, transactions, construction, and assessment appeals. Judge Perry holds a bachelor's degree in Economics and Real Estate from Central Michigan University. Judge Perry is a Michigan licensed real estate broker specializing in commercial and industrial properties, a Michigan Master Assessing Officer (MMAO (IV), an International Association of Assessing Officers Certified Assessment Evaluator (CAE), and a FAA instrument rated private pilot.

Appointment expires: June 30, 2027

Judge Wease was appointed to the Michigan Tax Tribunal in May 2023 to fulfil a partial term. Judge Wease previously served as an attorney at the IRS Office of Chief Counsel. Prior to joining the IRS, he was a Clinical Law Professor at Michigan State University where he was director of the Alvin L. Storrs Low-Income Taxpayer Clinic. At MSU, he taught courses in basic income tax, corporate income tax, and IRS practice and procedure. Prior to joining MSU, he was in private practice where he focused on state and local tax. Judge Wease was also an Equal Justice Works Public Interest Law Fellow. Judge Wease holds a bachelor’s degree in psychology from Michigan State University, a juris doctor from Michigan State University, and an L.L.M. in Trial Advocacy from Temple University Beasley School of Law. Judge Wease is a member of the State Bar of Michigan and a past member of the State Bar’s Tax Council.

Appointment expires: June 30, 2027

Judge Bannasch was appointed to the Michigan Tax Tribunal in September 2024 to fulfil a partial term and was reappointed in 2025. Judge Bannasch previously served as the state and local tax practice leader at RKL LLP. Prior to that role, he was a state and local tax senior manager at Rehmann and a tax manager at local CPA firms in Jackson, Michigan. Judge Bannasch holds a bachelor’s degree in accounting and business administration from Spring Arbor University and a Master of Science in Taxation from Grand Valley State University. Judge Bannasch is a past member and chair of the Michigan Association of CPA’s State and Local Tax Task Force.

Appointment expires: June 30, 2029