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Tribunal Members

Steven M. Bieda Tribunal Chair

Judge Bieda is a member of the State Bar of Michigan, U.S. Tax Court and Federal Bar. Judge Bieda previously served as an attorney in local government and in private practice. He served in the Michigan House of Representatives from 2003-2009, and the Michigan Senate from 2011-2019; and is the author of 54 Public Acts. During his tenure in the House and Senate he served as Minority Vice Chair and Chairman of the House Tax Policy Committee, and Minority Vice Chair of the Senate Finance Committee. From February 2019 to the time of his appointment in July 2019, he worked at Treasury as Director of Legislative Affairs.  Judge Bieda has an undergraduate degree in Public Policy and Masters in Public Administration from Wayne State University, Juris Doctor from the University of Detroit Mercy School of Law, and Masters of Tax Law from Wayne State University School of Law.

Appointment expires: June 30, 2023

Marcus L. Abood 

Appraiser Member


Judge Abood was previously re-appointed to the Michigan Tax Tribunal in February 2016 and adjudicates tax appeals involving real and personal property throughout the state of Michigan.  He was originally appointed to the Tax Tribunal from 2010 to 2015.  Prior to coming to the Tribunal, for the past 25 years, Judge Abood owned and operated a real property valuation practice.  He is a past president of the Mid-Michigan Chapter and holds an SRA designation with the Appraisal Institute.  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 is an AQB Certified USPAP Instructor with The Appraisal Foundation since 2005. 

Appointment expires: June 30, 2022

 Victoria L. Enyart

Assessor Member


Judge Enyart was re-appointed to the Michigan Tax Tribunal in November of 2018. She previously spent 13 years at the Tribunal, being appointed by 3 governors. She has 25 years of professional real and personal property assessment administration, including both mass appraisal and fee simple appraising.  Judge Enyart in those 25 years has been President of Michigan Assessors Association, 2001 Most Valuable Member for the Michigan Assessor's Association, 2013 Member of the Year for the National Association of Property Tax Judges, and Instructor for Michigan Assessors Association and International Association of Assessing Officers.  She is a Certified General Appraiser in the State of Michigan and a Michigan Master Assessing Officer (MMAO (IV)).

Appointment expires June 30, 2024

Patricia L. Halm

At-Large Member


Judge Halm was re-appointed to the Michigan Tax Tribunal in August 2020, to fulfil a partial term.  She was first appointed to the Tribunal in 2003.  In 2007, she was appointed as Chair of the Tribunal.  Ms. Halm served in that capacity until 2011, when she was appointed to the Michigan Compensation Appellate Commission (MCAC).  As a MCAC Commissioner, Ms. Halm decided appeals of unemployment insurance and workers' compensation claims.  Ms. 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.  Ms. 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 City Attorney.  She also worked in the Michigan Department of Treasury's Bureau of Tax Policy.  Ms. Halm holds a B.A. in economics from Michigan State University and a Juris Doctorate from Thomas M. Cooley Law School.   She is a member of the State Bar of Michigan.

Appointment expires:  June 30, 2022.

Jason C. Grinnell

Attorney Member


Judge Grinnell was appointed to the Michigan Tax Tribunal in November 2021. Grinnell previously served as an attorney in local government and in private practice. Judge Grinnell worked as an assistant city attorney for the City of Grand Rapids where he was responsible for handling all tax and exemption appeals. In private practice Grinnell specialized in corporate litigation, business law, civil litigation, tax law, and criminal law. 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. Grinnell is a member of the State Bar of Michigan and acting President for the Kent County Housing Commission.


Appointment expires: June 30, 2025