01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.ebe6c46c-86fe-4b02-81da-d4af7041d0ff.pdf

Erin Kennedy, Petitioner V City Of Livonia, Respondent · 25-002706-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Erin

M.I.

Last Name/Company Name

Kennedy

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

32203 Barkley St.

City or Town

Livonia

State

Michigan

ZIP Code

48154

Telephone Number

810-858-0544

Fax Number

E-mail Address

labella.kenn@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

32203 Barkley St.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Livonia 

Michigan

48154

Taxing Authority (City or Township)

City Of Livonia (WAYNE)

County 

Wayne

Section 4: Issues Being Appealed (check all that apply)

Poverty Exemption

 

Section 5: Explain the Reason for this Appeal

In January 2025 I filed a Poverty Exemption for the above property on behalf of my mother, Dawn LaBella 

(property owner) and myself (resident and co signer for the Poverty Exemption application).

In July 2025 we received our Summer 2025 taxes that did not appear to be adjusted. 

Through a succession of phone calls and emails I found out that we were DENIED the poverty exemption, 

DENIED on appeal and the reason for the denial was " Per Dawn’s Michigan 1040CR form line 32 indicates the household resources to be $32,104" (See attached 

"2025_Poverty Exempt. Emails_2 of 2").

Being about 7 months since I submitted my Poverty Exemption to the City of Livonia I cannot accurately 

recall if we were initially told we were DENIED, nor that I appealed and was denied again.

What I can attest to is I have searched my paperwork and I have NO documentation from the City (Board of Reviews, Assessor's Department, etc) saying we were 

denied anything, let alone the reason for the denial I was given just this month regarding the MI-1040CR form.

After receiving the information for our Poverty Exemption Denial I went over Dawn's 2024 taxes that 

I did for her, including form MI-10-40CR. I realized I made a MISTAKE on the form; I included income 

I should not have. I included her FOOD STAMPS, and OTC FOOD AND PHARMACY BENEFITS she gets through

 her health insurance, Molina.

On July 9th, 2025 I AMENDED Dawn's taxes, including the MI-1040CR form. These filing were ACCEPTED by both the Federal and State government. The new 

filings show we do indeed qualify for the Poverty Exemption.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? 

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? No

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

My mother Dawn LaBella took our Poverty Exemption Paperwork to City Hall and handed it to someone in person. We never went before the Board in person for 

anything. I do not have any official Denial from the board, just the email I provided.

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Parcel Identification Number: 

Classification of Property:

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

Current Taxable Value as established by the BOR:

What do you believe is the fair market value (also known as True Cash Value)?

 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$

d

d

$

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Erin Kennedy

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