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25-003532.pdf

Treena Lurine Guy, Petitioner V City Of Detroit, Respondent · 24-003532-TT

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Page 1

RECEIVED 

TranInfo:e06 26061205-1 10/06/75 

OCT 08 2025 

pea 

Co: S00 ut: $50.0 

Creme 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Treg | Urine Guy 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 24-0035332 

City of Detroit 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider the Order of Dismissal received on September 16, 2025 

= 

2. 

Good cause exists to grant reconsideration because: 

A palpable error occurred because the City of Detroit had a history of mailing documents to an address 

| no longer 

lived, which was 3812 Garrick Ave. Warren, MI 48091. The city-wide PRE Audit Questionnaire for tax years 2020 - 

2023 was never received at 3500 Harvard Road, Detroit MI 48224, where 

| have lived since 8/23/2017. If the 

Questionnaire was mailed to the correct address, it would have been completed and returned appropriately. The 

decision of dismissal was made without a hearing, and 

| request a refund of the additional taxes paid totaling 

$2,611.34 due to this error. 

3. 

| ask this Tribunal to grant my request for reconsideration. 

Party/Representative (sign here 

Treena Guy 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

10/1/2025 

Tons El

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Tresng Guy 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24003532 

City of Detroit 

, 

Respondent(s) 

PROOF OF SERVICE 

Treena Guy 

states that on 10/1/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Motion for Reconsideration _ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Stephanie Hodges 

2 Woodward Ave Suite 804 

Detroit, Ml 48226 

[ pple (umn 

[Signature reer who is serving/mailing copy] 

Treena Guy 

m=

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Treena Lurine Guy, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003532 

City of Detroit, 

Respondent. 

ORDER OF DISMISSAL 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power 

to waive or otherwise disregard statutory filing requirements and deadlines, 

it has no 

authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, 

_ Mich__; 

_ NW3d__ (2025). 

Therefore, 

IT IS ORDERED that the case is DISMISSED. 

This order resolves all pending issues and closes the case. 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal's web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the

Page 4

2124125, 10:06 AM 

PTA- Reprint 

/ Void / Cancel a Receipt 

ERIC R. SABREE 

WAYNE COUNTY TREASURER 

400 Monroe - 5th Floor 

Detroit MI 48226-2942 

= 

Guy, Treena 

3812 Garrick Ave 

Warren, MI 48091 

Tax Adjustment 

March 14, 2024 

Re: Detroit - Parcel ID 21074344. - Tax Year 2022. Adjustment Type: NEW PRINCIPAL 

RESIDENCE EXEMPTION LAW, Case Number: ASSESSOR, Case Date: 02/14/2024, 

School: D1 

Dear Taxpayer: 

A Principal Residence Exemption denial has been processed for your 2022 tax year property 

taxes. The property identifier is '21074344.". 

The adjustment resulted in an increase to your taxes in the amount of $456.31, which includes 

interest as prescribed by law. Non-payment of these taxes within sixty days will result in 

additional interest. 

For further information please contact the Tax Adjustment Section at (313) 224-5973 between 

the hours of 8:00 AM and 4:30 PM. 

OR E-Mail:taxinfo@waynecounty.com To View/Pay online visit our Website 

treasurer.waynecounty.com 

Sincerely, 

ERIC R. SABREE 

Wayne County Treasurer 

Adjustment Number:040-2024-6339 Il (II ANANIFRNRNHRANU 

ROR FTA 00

Page 5

COLEMAN A. YOUNG MUNICIPAL CENTER 

5 

2 WOODWARD AVE, SUITE 804 

CITY OF DETROIT 

DETROIT, MI 48226 

OFFICE OF THE CHIEF FINANCIAL OFFICER 

PHONE 313-224-3035 

- 

OFFICE OF THE ASSESSOR 

FAX: 313-224-4270 

(T51:00]| 

OPERATIONS AND ADMINISTRATIVE SERVICES 

E-Mail: AssessorsPREAudil@detroitmi.gov 

po 

Date:- 

1/2/2024 

Parcel #:21074344 

Principal Residence Exemption (PRE) Denial Notice 

Taxpayer Name: 

poses pat 

ve 

RL 

pm 

GARRICK 

A 

Property Address: WARREN MI 48001 

Dear taxpayer: 

Based upon the Principal Residence 

Exemption (PRE) Audit that was conducted, the Principal Residence Exemption for the 

above property has been denied. Please tind enclosed with this letter; Notice 

of Denial Principal Residence Exemption 

Form 2742. 

’ 

11" you disagree with this denial, you may submit an appeal to the Residential’ Small Claims Division of the Michigan Tax 

Tribunal within 35 days of the denial date. Request can be sent to Michigan Tax Tribunal at P.O. Box 30232, Lansing, 

Michigan 48909 or electronically using the online petition forms at www michigan. gov/taxtrib small-claims 

Ilyou have any questions regarding this matter, contact us at 313-224-3035 or via email at 

AssessorsPREAudit@idewoitmi.gov 

[SECTION 2 Applicable PRE Adjustments 

Adj PRE 

2023 PRE Adjustment 

_0.00 

2022 PRE Adjustment 

000 

- 

2021 PRE Adjustment 

000 

0.00 

2020 PRE Adjustment

Page 6

Michigan Depatment of Treasury 

: 

City of Detroit 

2742 (Rew 7-22) 

ASSESSOR'S DATE STAMP. 

Notice of Denial of Principal Residence Exemption 

Issued under authonty of Public Act 206 of 1893 

With this notice. you are nolified that the Principal Residence 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. For more information regarding the Principal Residence Exemption (PRE), 

please review the PRE guidelines al www.michigan.gov/pre. 

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) | 3. County 

Township 

N 

21074344. 

cy 

Petroit 

WAYNE 

4. 

Street address of property (Provide a Complete Address) 

3500 HARVARD RD 

5. 

Name of Owner (Fist Middle 

Last) 

6. Owner's Last Four Digits of Social Secunty Number 

7. 

Owner's Daytime Telephone Number 

GUY, TREENA 

XXX-XX- 

8. 

Name of Co-Owner (First Middle 

Last) 

9. Co-Owner's Last Four Digits of Social Secunty Number | 10. Co-Owner's Daytime Telephone Number 

XXX-XX- 

11. 

Mailing address if different than property address (street or RRH, aly, slate. Zip code) 

12. 

Your exemption was denied/adjusted for the following reason: 

[J 

a 

The owneris not a Michigan resident. 

[J 

b. The property claimed is not the owner's principal residence. 

[J 

© 

The person claiming the exemption is not the owner. 

0 

d_ 

The person claiming the exemption, claimed or was granted, a substantially similar exemption in another state. 

e. 

Other, 

Failure 

to Respond 

To City 

of Detroit 

PRE Audit 

13. 

Claim Denied for Calendar Year(s) 

14. 

Percentage Adjusted to 

(see structions) 

See attached denial notice 

for years denied 

0 

% 

PART 2: CERTIFICATION 

15. Mame of the Local Assessor (Print or Type) 

Charles Ericson 

16. 

Signature of Local Assessor 

7 

17. 

Date 

1/2/2024 

18. 

Address 

2 

vioodward 

Ave 

Ste. 

804 

Detroit, 

MI 

48226 

Homeowner's Right to Appeal 

If you disagree with this denial. you may appeal to the ResidentiallSmall Claims Division of the Michigan Tax Tribunal within 35 

days of the denial. An appeal with the Michigan Tax Tribunal can be initiated by the timely filing of a petition. The petition must 

be a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal Michigan Tax Tribunal forms are available at

Page 7

ERIC R. SABREE 

WAYNE COUNTY TREASURER 

400 Monroe - 5th Floor 

Detroit MI 48226-2942 

(313) 224-5990 

Guy, Treena 

3500 Harvard 

Detroit, MI 48224 

Receipt Number: 

010-2025-1264o 

| IIINHIHIIAARIARINRUAN IO 

Bundle: 

1a0s704s I HNTINANANTOT RAT RE 

Receipt Details: 

Web:treasurer.waynecounty.com 

Email:taxinfo@waynecounty.com 

Date: 

Interest Effective Date: 

Municipality - Parcel ID 

Tax Year 

Paid Tax 

Paid Int & Fees 

Paid Total 

Due Tax 

01 - 21074344. 

2023 

$433.16 

$328.29 

$761.45 

$0.00 

3500 HARVARD 

2024 

$0.00 

$0.00 

$0.00 

$1,668.20 

Total: 

$761.45 

Receipt Total: 

$761.45 

Summary Information: 

Date Created: 04/29/25 11:24:47 AM| Issued By: 3754 

Date Printed: 05/29/25 08:06:53 PM | Type: Counter 

Dear Fellow Taxpayer: 

Thank you for your payment of property taxes. This payment supports Wayne County, your local community, and other 

Due Int & Fees 

$0.00 

$116.78 

Through 05/31/25 

government agencies in providing essential government services. Your payment is greatly appreciated. 

Sincerely, 

Tow A Jatt 

ERIC R. SABREE 

Wayne County Treasurer 

Page 1 of 1 

04/29/25 

04/29/25 

Due Total 

$0.00 

$1,784.98 

$1,784.98

Page 8

ERIC R. SABREE 

WAYNE COUNTY TREASURER 

400 Monroe - 5th Floor 

Detroit MI 48226-2942 

(313) 224-5990 

Treena Guy 

Web:treasurer.waynecounty.com 

3500 Harvard Rd 

Email:taxinfo@waynecounty.com 

Detroit, MI 48224 

Note: Payments are accepted as conditional payment of taxes. If denied upon presentation to the bank, taxes will be 

restored as unpaid without further notice. They will be subject to all interest and penalty charges and will incur an 

additional $25.00 fee. To receive a proper receipt evidencing payment of the taxes, please wait 30 days. At that time you may 

apply for a feel on line or you may mail a self addressed stamped envelope to our office. To apply for a receipt on line go to 

h 

Joyneconnty.con. 

To apply through the mail, please include a self addressed stamped envelope with the parcel ID 

written on the back of the envelope. Send the request to WAYNE COUNTY TREASURER 400 Monroe - 5th Floor Detroit MI 48226- 

2942. 

Receipt Number: 

010-2025-214s63 | II[INREIARURTENTTR 

AA EDR 

Date: 

08/19/25 

Bundle: 

191053 I INHIHUBHIROC ORION 1 

Interest Effective Date: 

08/18/25 

i 

Tax Year 

Paid Tax 

Paid Int & Fees 

Paid Total 

Due Tax 

Due Int & Fees 

Due Total 

01 

- 21074344. 

2024 

$181.82 

$18.18 

$200.00 

$1,486.38 

$148.64 

$1,635.02 

3500 HARVARD 

Total: 

$200.00 

Through 08/31/25 

$1,635.02 

Receipt Total: 

$200.00 

Summary Information: 

Date Created: 08/19/25 07:04:38 AM| Issued By: 1 

Date Printed: 08/22/25 09:00:36 PM | Type: Web 

Dear Fellow Taxpayer: 

Thank you for your payment of property taxes. This payment supports Wayne County, your local community, and other 

government agencies in providing essential government services. Your payment is greatly appreciated. 

Sincerely, 

y FO A Mat

Page 9

ERIC R. SABREE 

WAYNE COUNTY TREASURER 

400 Monroe - 5th Floor 

Detroit MI 48226-2942 

(313) 224-5990 

Treena Guy 

Web:treasurer.waynecounty.com 

3500 Harvard Rd 

Email:taxinfo@waynecounty.com 

Detroit, MI 48224 

Note: Payments are accepted as conditional payment of taxes. If denied upon presentation to the bank, taxes will be 

restored as unpaid without further notice. They will be subject to all interest and penalty charges and will incur an 

additional $25.00 fee. To receive a proper receipt evidencing payment of the taxes, please wait 30 days. At that time you may 

apply for a receipt on ine or you may mail a self addressed stamped envelope to our office. To apply for a receipt on line go to 

ure 

oi. 

To apply through the mail, please include a self addressed stamped envelope with the parcel ID 

written on the back of the envelope. Send the request to WAYNE COUNTY TREASURER 400 Monroe - 5th Floor Detroit MI 48226- 

2942. 

Receipt Number: 

010-2025-229183 Il [IW NANFRIRCRAR ERR RATA OE 

Date: 

09/11/25 

Bundle: 

1a13258a [1 INMHTRT RATER 

RRO 

Interest Effective Date: 

09/10/25 

Receipt Details: 

Municipality - Parcel ID 

Tax Year 

Paid Tax 

Paid Int & Fees 

Paid Total 

Due Tax 

Due Int & Fees 

Due Total 

01 - 21074344. 

2024 

$1,486.38 

$163.51 

$1,649.89 

$0.00 

$0.00 

$0.00 

3500 HARVARD 

Total: 

$1,649.89 

Through 09/30/25 

$0.00 

Receipt Total: 

$1,649.89 

Summary Information: 

Date Created: 09/11/25 07:06:10 AM| Issued By: 

1 

Date Printed: 09/14/25 09:02:06 PM | Type: Web 

Dear Fellow Taxpayer: 

Thank you for your payment of property taxes. This payment supports Wayne County, your local community, and other 

government agencies in providing essential government services. Your payment is greatly appreciated. 

Sincerely, 

Low A dat 

ERIC R. SABREE

Page 10

Treena Guy 

Fa 

3500 Harvard Rd 

DER Misa 

“% 

2 OCT 2025 

PM16L 

METROPLEX MI 480 

Department of Licensing and Regulatory Affairs 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

ABSOe-TTIZER 

ma

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