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Tribunal Members

Patricia L. Halm
Tribunal Chair

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, 2026

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, 2026

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

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

Mark Perry
At-Large Member

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

Joshua Wease
Attorney Member

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