scanswer_dve_mtt.pdf
Mary Thompson Petitioner V City Of Midland Respondent · 26-000581-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM DISABLED VETERAN’S EXEMPTION MTT DOCKET NO. 26-000581 Respondent’s Contact Information: Filer Type Local Unit of Government Local Unit of Government City Of Midland (MIDLAND) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Kayla M.I. Last Name Ripley Firm Name (if any) City of Midland Address (No., Street, P.O. Box or Rural Route) 333 W Ellsworth St City or Town Midland State Michigan ZIP Code 48640 Telephone Number 9898373335 E-mail Address kripley@midland-mi.org Subject Property Information: Parcel Identification Number: 14-16-80-294 Classification of Property: Real (check one) Residential (check one)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Response to this Appeal: The petitioner is appealing the denial of a Disabled Veterans Exemption for tax years 2020-2024; as there was a delay in the determination by the United States Department of Veterans Affairs that a veteran is permanently and totally disabled as a result of military service and entitled to veterans' benefits at the 100% rate. The City of Midland Assessor's Office nor the Board of Review can not approve the petitioner's exemption application for tax years 2020-2024 based on the following factors: 1. The petitioner's Principal Residence Exemption (PRE) for tax years 2019-2022 was denied by the Michigan Department of Treasury on October 21, 2022. The petitioner appealed the PRE denial. The Michigan Department of Treasury upheld their denial and issued a formal decision on March 7, 2023. Pursuant to MCL 211.7b(1) of the General Property Tax Act, the Disabled Veteran Exemption applies only to real property that is owned and used as the claimant's homestead. Because the property did not qualify as the petitioner's homestead for the tax years in question, the petitioner does not meet the statutory requirements for the Disabled Veteran Exemption. The petitioner then reapplied for the Principal Residence Exemption on January 1, 2023, which was approved for 2023 and subsequent tax years. 2. A delay in the determination by the United States Department of Veterans Affairs that a veteran is permanently and totally disabled as a result of military service and entitled to veterans' benefits at the 100% rate is considered a Qualified Error pursuant to MCL 211.53b. The Board of Review can only approve Qualified Errors for the current year and the immediately preceding year. The petitioner submitted the 'State Tax Commission Affidavit for Disabled Veterans Exemption' form 5107 on February 9, 2026; at which time the Assessor approved the application for the 2026 tax year and the Board of Review approved the application for the 2025 tax year as a Qualified Error for the immediately preceding year. The Assessor nor the Board of Review has jurisdiction to approve the Disabled Veterans Exemption for tax years 2020-2024 pursuant to the provisions of the General Property Tax Act. Jurisdictional Issues: Did Petitioner request a disabled veteran’s exemption by filing an application? Yes List the date the denial was issued: 2026-04-01 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Kayla Ripley Attorney or Authorized Agent’s Signature: /s/