Jastren.pdf

Kyle R Jastren, Petitioner V City Of Rochester Hills, Respondent · 26-000347-TT

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RECEIVED 

FEB 2 4 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

DISABLED VETERANS EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, or 

other exemption disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Dacision or other notice) with this petition. 

if you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

wnt 

Last Name/Gompany Name 

Kyle 

R 

Jastren 

Mailing Address {No., Street, P.O. Box or Rural Route) 

1865 Lincolnshire Drive 

City or Town 

State 

ZIP Code 

Rochester Hilis 

Mi 

48309 

Telephone Number 734-751 -1 289 

Emalt Address (do not enter unless you want MTT to sand all correspondence via emall) 

Kyle.Jastren@gmail.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.A. 

Last Name 

Kyle 

R 

Jastren 

Firm Name (if any) 

Malling Address (No., Street, P.O. Box or Rural Route) 

1855 Lincolnshire Drive 

City or Town 

State 

ZIP Code 

Rochester Hills 

Mi 

48309 

Telephone Number 734-751 -1 289 

Email Address (do not enter unless you want MTT to send all correspondences via email) 

Kyle Jastren@gmail.com 

Section 3: Subject Property Information: 

Parcel ldentification Number: 

70-15-19-377-007 

Property Address (No., Streat) 

1855 Lincolnshire Drive 

City or Town 

County 

State 

ZIP Code 

Rochester Hills 

Oakland 

Mi 

48309 

Taxing Authority (City or Township) 

City of Rochester Hills

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

1 am appealing the denial of my Disabled Veterans Exemption affidavit for tax year 2025. 

| am a qualifying disabled veteran who was discharged 

under honorable conditions, and the property at issue is my principal residence and homestead. 

1 have filed for and received the Disabled Veterans Exempiion for the past 12 years without interruption. 

| have lived at this residence in Rochester 

Hills for the past five years and have subuitted ry exemption paperwork to the Rochester Hills assessing office each year during that period. 

For tax year 2025, 

| completed and submitted my exemption affidavit in parson at the local assessing office in June 2025. 

| did so after receiving a 

property tax bill earlier in the year, which served as a reminder to complete the annual fiting. Based on my in person submission and my long history 

of approval, 

| reasonably betieved my 2025 affidavit had been received and would be processed as it has been in prior years. 

| did not receive any notice of deficiency, request for additional documentation, or indication that my June 2025 submission was incomplete or not 

accepted. Later, { received another mailing. Because | had afready filed for 2025, 

| reasonably believed the mailing related to the next tax year, 

2026, and 

| responded based on that understanding. | then received a denial notice, which caused confusion and suggests that my 2025 affidavit 

was not properly recorded or processed at the local level. 

This confusion is compounded by written communication 

| received in 2025 indicating that an annual submission was not required. To the extent 

local procedures or expectations have changed since then, 

{ was not provided clear notice that my exemption status would be denied for 2025 or 

that additional annual steps were required beyond what | completed in person in June 2025. 

1 respectiully request that the Tribunal review the assessing unit records for my June 2025 in person submission and confirm my exemption status. 

| 

ask that the Disabled Veterans Exemption be applied for tax year 2025 as originally submitted. 

| am prepared to provide any supporting 

documentation requested, including proof of efigibility and any available evidence of my June 2025 submission. 

Section 5: Jurisdictional issues 

Did you request a disabled veteran's exemption by fillng an application with the cityftownship? 18 Yes 

UNo 

if No, please explain: 

List the date the exemption was denied: 

Tax year(s} denisd: 

1/16/2026 

2025 

Fee Information 

Thera is no fee required for the filing of a disabled veteran's exemption appeal. 

Signature +required 

Petitioner or Attomey/Authorized Representatives Signature: Arle 

2 

Oats 

or 

7 

bata

Michigan Department of Treasury 

6055 (Rev. 11-24) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) 

70-15-19-377-007 

CITY OF ROCHESTER HILLS 

. County 

: OAKLAND 

Od Township 

City 

4. Street Address of Property (Provide a Complete Address) 

State 

ZIP Code 

City 

1855 LINCOLNSHIRE DR 

ROCHESTER HILLS 

MI 

48309-4530 

5. Name of Owner (First, Middle, Last) 

KYLE R JASTREN 

6. Owner's Daytime Telephone Number 

7. Owner's Email Address 

734-751-1289 

8. Mailing Address if Different than Property Address 

City 

State 

ZIP Cade 

9. Your exemption was denied/adjusted for the following reason: 

[| a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

OO b. The property claimed is not the owner's homestead. 

¢. The property has transferred, and the qualifying individual is no longer the owner. 

O d. The person claiming the exemption is not the owner. 

o. Other: Veteran's Affidavit was not filed in the office in a timely manner. Affidavit must be filed 

1-125 To T2=31-25 for the 2025 tax year. Affidavit was received on 1-15-26. 

10. Claim Denied for Calendar Year(s) or Partial Calendar Year: 

2025 

PART 2: CERTIFICATION 

11. Name of the Local Assessor (Print or Type) 

LAURIE TAYLOR 

12. Signature of Local 200 

Ian 

13. Date 

Tunce 

(7 Tay 

/-16 ~2L 

1147 Address of Local Government Unit 

City 

State 

ZIP Code 

ROCHESTER HILLS 

MI 

48309

5102 (Rev. 01-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY 

RACHAEL EUBANKS 

GOVERNOR 

LANSING 

STATE TREASURER 

Bulletin 19 of 2023 

November 14, 2023 

Disabled Veterans Exemption 

TO: 

Assessors and Equalization Directors 

See page 2 regarding file 

FROM: 

Michigan State Tax Commission 

dates 

SUBJECT: 

MCL 211.7b Disabled Veterans Exem; 

Bulletin 4 of 2023 is rescinded 

MCL 211.7b(1)(a) provides an exemption from property taxes under the General Property 

Tax Act for real property owned and used as a homestead by a disabled veteran who 

served in the United States Armed Forces, including the reserve components, and was 

discharged or released under honorable conditions. “Disabled veteran” is defined as a 

veteran who is a resident of this state and who meets 1 of the following criteria: 

(i) 

Has been determined by the United States Department of Veterans Affairs to be 

permanently and totally disabled as a result of military service and entitled to 

veterans’ benefits at the 100% rate. 

(ii) 

Has a certificate from the United States Department of Veterans Affairs certifying 

that the veteran is receiving or has received pecuniary assistance due to disability 

for specially adapted housing. 

(iii) Has been rated by the United States Department of Veterans Affairs as individually 

unemployable. 

MCL 211.7b({1)(b) allows an unremarried surviving spouse of a qualifying disabled veteran 

to retain and claim the exemption: 

A surviving spouse of a disabled veteran who, immediately before death, was 

eligible for the exemption under this section. An exemption under this 

subdivision continues as long as the surviving spouse does not remarry, and 

y used and owned as a homestead by

Page 2 

city or township where the property is located. Do not file with the Department of 

Treasury or the State Tax Commission. Form 5107 may be submitted 

to the local 

assessing 

unit after January 1 and before December 31 during the year in which the 

‘exemption is requested. 

The disabled veteran (or unremarried surviving spouse) must include with Form 5107 

some type of official benefits notice or other documentation from the U.S. Department of 

Veterans Affairs. 

A letter from the County Department of Veterans Affairs indicating they 

have reviewed their records and the veteran qualifies is not sufficient. The documentation 

from the U.S. Department of Veterans Affairs should contain information that details that 

the disabled veteran meets one or more of the criteria required in MCL 211.7b. 

A) Totally disabled as a result of military service and entitled to veterans benefits at 

the 100% rate 

The Veterans Administration defines a service-connected disability as a disability related to 

an injury or disease that developed during or was aggravated while on active duty or active 

duty for training. The Veterans Administration Schedule for Rating Disabilities is used to 

assess the medical conditions and illnesses incurred or aggravated during the veteran's 

military service and a percentage rating from 0% to 100% is assigned based on the 

severity of the disability. 

Individuals filing the affidavit for the exemption under criteria a) must provide a copy of the 

letter from the Veterans’ Administration indicating they have a 

100% service-connected 

disability and are entitled to receive benefits. 

Note: The statute does not require the disabled veteran to have already received the 

benefit, it only requires that they have been determined to be permanently and totally 

disabled as a result of military service and entitled to veterans’ benefits at the 100% rate. 

B) Assistance for specially adapted housing 

The Veterans’ Administration provides veterans with certain permanent and total service- 

connected disabilities financial assistance to purchase or construct an adapted home or 

modify an existing home to accommodate a disability. There are two grant programs: 

specially adapted housing grant (SAH) and the special housing adaptation grant (SHA). 

The State Tax Commission has determined that receipt of either grant would qualify an 

individual for the exemption under criteria b).

Page 3 

The Veterans Administration determines eligibility; to be eligible a veteran must prove they 

are unable to maintain substantially gainful employment because of their service- 

connected disability. In addition, they must have one service-connected disability rated at 

60% or more or two or more service-connected disabilities with at least one rated at 40% 

or more with a combined rating of 70% or more. 

Individuals filing the affidavit for the exemption under criteria ¢) must provide a copy of the 

etter from the Veterans’ Administration indicating they are individually unemployable. 

Proration 

MCL 211.7b(3) states that once granted, the exemption applies to “all property taxes for 

the current year that have been paid by the individual who qualified for the exemption 

under subsection (1)(a) or (b) and all property taxes for the current tax year that would 

have been owed by that individual if the property was not exempt.” 

if the property is hot owned and used as a homestead for the entire tax year, MCL 

211.7b(3) requires that the exemption be prorated in one of the following three ways: 

1) The individual must provide a copy of the closing statement or other purchase 

documents with Form 5107. The local treasurer must use this documentation, if 

provided, when calculating the amount of taxes to be exempted. There must be no 

refund of any property taxes not levied in the current tax year paid pursuant fo the 

closing or other purchase documents to the seller by the individual who qualified for 

the exemption. 

2) 

If the closing statement or other purchase documents are not provided, the local 

treasurer must calculate the amount of taxes to be exempted by dividing the total 

property taxes levied in the year by 365 and then multiplying that number by the 

number of days the individual will use and own the property as a homestead. 

3) Based on a proration that takes into account the effective date of any removal of the 

exemption, which the assessor shall designate as the date of the relevant 

conveyance or disposition. Using that date, the local treasurer shall calculate the 

amount of property taxes levied in the current tax year to be exempted by dividing 

the total property taxes levied in the year by 365 and then multiplying that number 

by the number of days the individual, while qualified for the exemption, used and 

owned the property as a homestead.

Page 4 

Rescission by disabled veteran or unremarried surviving spouse 

The disabled veteran or unremarried surviving spouse must file Form 6054 with the 

assessor for the city or township within 45 days of any of the following: 

1) They cease to use and own as a homestead the property for which the exemption 

was granted. 

2) They no longer meet the qualifications under MCL 211.7b to receive the exemption. 

Revocation by the assessor 

The assessor may deny a new claim for the exemption, an existing exemption, or based 

on an audit. The assessor is required to notify the property owner of the denial in writing, 

using Form 6055, which includes the reason for the denial and the appeal rights. 

The exemption can be denied for the current year and the three immediately preceding 

years. Once denied, the property owner will be liable for the taxes, plus applicable penalty 

and interest as stated in MCL 211.7¢(d). 

Local Unit Audit Program 

The local unit is required to implement an audit program that includes all information 

required under MCL 211.7b(2). The audit may not occur more than once every three years 

unless there is a reasonable belief the property no longer qualifies for the exemption. 

Additional audit requirements as to the form and manner of the audit program will be 

forthcoming from the State Tax Commission. 

Board of Review Authorities and Responsibilities 

The March, July, and December Boards of Review have no authority to hear claims for 

the disabled veterans exemption for the current year. The exemption is granted or denied 

by the local unit assessor. 

Qualified Error at July or December Board of Review 

The July and December Boards of Review, under MCL 211 .53b, have the authority to 

grant a disabled veteran's exemption as a qualified error for any of the following for the 

current year and immediately preceding tax year:

Page 5 

Appeal Rights 

A written denial by the assessor may be appealed by completing and submitting a petition 

to the Michigan Tax Tribunal within 35 days of the date of the denial. 

A decision of the July or December Board of Review may be appealed by completing and 

submitting a petition to the Michigan Tax Tribunal within 35 days of the July or December 

Board of Review's written decision. 

More information on how to file an appeal is available by contacting the Michigan Tax 

Tribunal. Information can also be viewed on the Michigan Tax Tribunal's website at 

https://www.michigan.gov/taxtribunal. 

Additional Information 

Additional information, including the State Tax Commission's Disabled Veterans 

Exemption Frequently Asked Questions is available on the State Tax Commission website 

under the Disabled Veterans Exemption Information link. 

State Tax Commission contact information: 

Website: www.michigan.gov/statetaxcommission 

Email: State-Tax-Commission@michigan.gov 

Phone: (517) 335-3429

' Michigan Department of Treasury 

5107 (11-23) 

State Tax Commission Affidavit of Disabled Veterans Exemption 

2025" 

Issued under authority of Public Act 161 of 2013, MCL 211.7b. Filing is mandatory. 

INSTRUCTIONS: This form is to be used to apply for an exemption of property taxes under MCL 211.7b, for real property used and owned as a 

homestead by a disabled veteran or an unremarried surviving spouse of a disabled vereran who, immediately before death, was eligible for the exemption 

under this section. 

OWNER INFORMATION 

(Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

JASTREN, KYLE R 

Owner's Mailing Address 

City 

State 

Zip Code 

1855 LINCOLNSHIRE DR 

ROCHESTER HI 

| MI 

48309-4530 

| LEGAL DESIGNEE INFORMATION (Complete if applicable) 

pa 

Legal Designee Name 

Daytime Telephone Number 

Legal Designee Mailing Address 

City 

State 

Zip Code 

HOMESTEAD PROPERTY INFORMATION 

(Enter information for the property in which the exemption is being claimed) 

City, Township or Village (Check the appropriate box and provide the name) 

IX] 

City 

[] Township 

[] Village 

Parcel Identification Number 

70-15-19-377-007 

Lc 

Homestead Property Address 

City 

Zip Code 

1855 LINCOLNSHIRE 

DR 

ROCHESTER HILLS 

48309-4530 

County 

OAKLAND 

Name of Local School District 

63260 

ROCHESTER COMMUNITY 

a! 

| am a disabled veteran, or the legal designee of the disabled veteran. 

Ameneing 

[] 

| am the unremarried surviving spouse of a disabled veteran who, immediately before death, was eligibel for the ekbeipticn Gnadfafe section. 

NM 

| am a Michigan resident. 

R 

y 

I own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as any dwelling with its land 

and buildings where a family makes its home. 

The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled as a result of 

al 

military service and entitled to veterans benefits at the 100% rate (must attach a copy of the letter from the U.S. Department of Veterans Affairs). 

[] 

The disabled veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing (must attach a copy of the certificate 

from the U.S. Department of Veterans Affairs). 

The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable (must attach a copy of the letter from the 

U.S. Department of Veterans Affairs). 

CERTIFICATION 

I hereby certify to the best of my knowledge that the information provided in this Affidavit is true and 

| am eligible to receive the disabled veteranls 

Section 211.7b.

DEPARTMENT OF VETERANS AFFAIRS 

January 11, 2026 

Kyle Richard Jastren 

1855 Lincolnshire Dr 

Rochester Hills, MI 48309 

Dear Kyle Jastren: 

This letter is a summary of benefits you currently receive from the Department of Veterans Affairs (VA). We 

| 

are providing this letter to disabled Veterans to use in applying for benefits such as state or local property or 

vehicle tax refief, civil service preference, to obtain housing entitlements, free or reduced state park annual 

memberships, or any other program or entitlement in which verification of VA benefits is required. Please 

safeguard this important document. This letter is considered an official record of your VA entitlement. 

Our records contain the following information: 

Personal Claim Information 

Your VA claim number is: XXx-Xx- 

You are the Veteran. 

Military Information 

Your most recent, verified periods of service (up to three) include: 

Branch of Service 

Character of Service 

Entered Active Duty. 

Released/Discharged 

Marine Corps 

Honorable 

May.29, 2012 

July 30, 2014 

{There may be additional periods of service not listed above.} 

VA Benefit Information 

You have one or more service-connected disabilities: 

Yes 

Your combined service-connected evaluation is: 

100% 

You are considered to be totally and permanently disabled due solely to your 

Yes 

service-connected disabilities:

You should contact your state or local office of Veterans' affairs for information on any tax, license, or 

fee-related benefits for which you may be eligible. State offices of Veterans' affairs are available at 

http://www.va.gov/statedva.htm. 

How You Can Contact Us 

« 

If you need general information about benefits and eligibility, please visit us at https://www.va.gov. 

« 

Callus at 1-800-827-1000. 

» 

Contact us using Telecommunications Relay Services (TTY) at 711 24/7. 

+ 

Send electronic inquiries through the Internet at https://www.va.gov/contact-us. 

Sincerely Yours, 

Regional Office Director

ILY 

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