02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.4f408c27-ecd5-47aa-9ec5-da2e70dd2444.pdf
Marion A Mills, Petitioner V City Of Port Huron, Respondent · 25-002826-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 PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Marion M.I. A Last Name/Company Name Mills Mailing Address (No., Street, P.O. Box or Rural Route) 2712 Military St City or Town Port Huron State Michigan ZIP Code 48060 Telephone Number 5306835170 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) marion.adam.mills@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Veronica M.I. Last Name Steele Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 2712 Military Street City or Town Port Huron State Michigan ZIP Code 48060 Telephone Number 810-990-6070 Fax Number E-mail Address veronica.steele.mobile@gmail.com Section 3: Subject Property Information Parcel Identification Number: 06-222-0004-000 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 2712 Military St Port Huron
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 48060 Taxing Authority: City Of Port Huron (SAINT CLAIR) County: Saint Clair Classification of Property: Real Residential Section 4: Check which of the following you are appealing Principal Residence Exemption Section 5: Explain the Reason for this Appeal I’m appealing the City of Port Huron’s denial of a full property tax exemption under MCL 211.7b for refuse charges on my 2023–2025 tax bills. In July 2023, the City replaced a 3-mill ad valorem tax for refuse collection (which was previously exempt under the disabled veteran exemption) with a mandatory “flat billing rate” that, according to city records, was intended to raise additional revenue. This charge: - Is collected through the property tax bill on a parcel otherwise fully exempt from all property taxes, - Was not enacted through any lawful special assessment process (there was no special assessment roll, no notice, no apportionment, and no individualized benefit), - Is not labeled as a special assessment on the tax bill or in City Resolution #23-082, which refers to it only as a “billing rate,” and - Is compulsory, not usage-based, and funds a general public service. Under BOLT v. CITY OF LANSING, such charges are deemed taxes in substance, regardless of how they are labeled, when they are (1) imposed to raise revenue, (2) mandatory, and (3) fund public services unrelated to individual use. This charge meets all three criteria. Although I did not receive a formal Notice of Denial, I am attaching the email response from the City’s Tax Assessor, which constitutes her decision. The Tax Assessor declined to submit the matter to the Board of Review, asserting that the charges did not qualify for correction under MCL 211.53b. This appeal is therefore necessary to preserve my rights and seek a proper legal determination under BOLT v. CITY OF LANSING. I recognize that the Michigan Department of Treasury’s publicly posted FAQs state that the exemption under MCL 211.7b “applies to taxes levied under the General Property Tax Act only,” and that “special assessments and user fees imposed under separate statutory authority are not exempt.” However, this is merely Treasury’s administrative interpretation. It is not binding, nor does it override Michigan Supreme Court precedent. BOLT remains controlling law on how to determine whether a charge is truly a fee or a tax. In addition, the City has recently applied similar schemes for services such as leaf and recycling collection by removing them from millage and imposing them as separate flat charges instead. For example, flat fees for these services appeared in 2020 and 2022, even though they had previously been covered under property tax millage and were thus exempt. This pattern has deprived me (and many residents) of the full benefit of the exemption provided by law. Therefore, I respectfully request that the Tribunal find that the refuse charge remains a tax under the General Property Tax Act and is fully exempt under MCL 211.7b. Note: I received a server error while attempting to upload the Notice of Denial (168kb), even though it is within the file size limit. I will upload it separately or provide it by alternate means if necessary. Section 6: Jurisdictional Issues List the year(s) denied: 2023 2024 2025 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: July 22, 2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Veronica Steele
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR /s/