Amended Petition.pdf

Marion A Mills, Petitioner V City Of Port Huron, Respondent · 25-002826-TT

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September 12, 2025 

Amended Petition Filing 

MTT Docket No. 25-002826 

To the Clerk of the Tribunal: 

Pursuant to the Tribunal’s September 9, 2025 Order of Default, 

am submitting the attached 

Amended General Property Tax — Small Claims Petition to cure the deficiencies noted. 

* 

Correct Petition Form: The amended petition is filed under the General Property Tax 

category, rather than the PRE/Qualified Agricultural Exemption form previously 

submitted. 

* 

 Notice/Decision: I am attaching the Assessor’s denial email regarding the application of 

my exemption to the refuse charge. 

* 

Tax Bill: 

I am also attaching a copy of my tax bill showing the disputed refuse charge, 

which is the basis of this appeal. 

These attachments demonstrate both the decision giving rise to this appeal and the nature of the 

disputed charge. 

I respectfully request that this amended filing cure the default and that my case proceed under the 

above-referenced docket number. 

Sincerely, 

Marion Adam Mills

STATE OF MICHIGAN 

DEPARTMENT OF ENERGY, LABOR & 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

ECONOMIC GROWTH 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

25-002826 

SMALL CLAIMS DIVISION 

- AMENDED PETITION - 

Failure to complete this form, including signature, and return it by the due date will result in this case being dismissed. 

If additional space is needed, please use a separate sheet of paper. 

See Line by Line Instructions on the back of the Cover Letter. 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

Marion Adam Mills 

Veronica Steele (my wife) 

2712 Military Street 

2712 Military Street 

Port Huron, Michigan 48060 

Port Huron, Michigan 48060 

Petitioner's daytime Phone No. _530-683-5170 

Agent/Attorney daytime Phone No. _810-990-6070 

3. Provide the Property Classification (Residential, agricultural, personal, commercial, industrial, etc.): Residential 

4. Location of Property: 

SELECT ONE: 

County 

_St. Clair 

City 

of Port Huron 

OR 

Township 

5. Did Petitioner protest to the Board of Review? 

Yes © 

No ® 

(Reason attached separately ) 

If no, check all applicable reasons below and explain on separate sheet of paper, if necessary. Provide a copy of the documents from which you 

are appealing, including the Notice of Assessment and the Board of Review decision, etc. 

[CJ The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

Od Petitioner is appealing within 35 days of issuance of notice of action taken by July or December Board of Review. 

| 

| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[J Petitioner is appealing within 35 days of issuance of a State Tax Commission Order. 

O Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

6. Did Petitioner request a Poverty/Hardship Exemption at the Board of Review? 

Yes [@) 

No ©® 

Attach a copy of the Board's Denial, if available. 

7. Check which of the following are being appealed. (See Instructions) 

[1 The property's true cash value and taxable value are incorrect. 

O The property's taxable value only was calculated incorrectly. 

[| There was an addition or loss to the property and the value is incorrect. 

[C1 The uncapping of the property's taxable value is improper. 

v4) The denial of a property tax exemption. (Do not use this form to appeal a denial of a principal residence or qualified agricultural exemption.) 

[] The denial of a hardship/poverty exemption. 

8. 

Parcel # 1 

Parcel # 2 (must adjoin Parcel # 1) 

a. Parcel Number (Property Identification Number) of property 

i 

Eq 

0 

being appealed. 

06-222-0004-000 

b. Tax Year being appealed. 

c. State Equalized Value (or Assessed Value) from either the 

Assessment Change Notice or the Board of Review Action Notice 

d. Taxable Value 

Not in dispute — appeal concerns application of exemption to refuselrecycling charge 

from either the Assessment Change Notice or the Board of 

Review Action Notice 

9. 

Parcel # 1 

Parcel # 2 

a. What do you think this property is worth (its fair market 

value)? 

b. Divide your fair market value by 2 to determine your belief of 

the State Equalized Value. (Not applicable for taxable value 

only appeals) 

c. Provide Petitioner's contention of Taxable Value, if known.

10. 

Explain the reason for this appeal. 

( see attached statement ) 

11. Does this property have a principal residence exemption (PRE) of at least 50% for the tax year(s) at issue? 

® Yes. A fee is NOT required for the filing of this appeal if the property has a PRE of at least 50% for the tax years at issue. 

O 

No. 

A fee IS required for the filing of the appeal. (See Fee Schedule below.) 

Make your check payable to State of Michigan. 

Failure to remit the required fee with this form may result in dismissal of this appeal. 

Amount Paid: 

The fee is based on the SEV or TV Value in Contention, whichever is 

* Value in contention is the difference between the state equalized value as 

greater.* 

determined from the assessment and the state equalized value contended 

by the petitioner OR the difference between the taxable value as determined 

If the value in contention is: 

Filing Fee is: 

from the assessment and the taxable value contended by the petitioner, 

$100,000.00 and under 

$125.00 

WHICHEVER IS GREATER. 

$100,000.01 to $500,000.00 

$200.00 

Over $500,000.00 

$300.00 

** If you are appealing more than one parcel, the parcels must be 

ADJOINING. Use the parcel with the highest SEV or TV in contention to 

plus $25.00 for each additional contiguous (adjoining) parcel, which you 

determine the fee, plus $25.00 for each additional contiguous (adjoining) 

own, that you are appealing.** 

parcel that you are appealing. 

If the property at issue does not have a principal residence exemption of 50% or more for the tax year at issue, use this 

worksheet to determine the fee: 

A. Current State Equalized Value from Notice of Assessment: 

$ 

B. Your belief of the property's value: 

$ 

C. Divide line B by 2: 

$ 

D. Subtract line C from line A. The result is the SEV in contention, 

from which to determine the fee using the schedule above 

$ 

(Add $25 for each adjoining parcel you are appealing) 

If there is more than one adjoining parcel under appeal, use the parcel with the highest “SEV or TV in contention” for the 

base fee. 

C 

12. Waza Hits 

(Petitioner's signature, required if no agent involved.) 

(Agent or attorney signature, if using an agent or nv 

RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: 

Michigan Tax Tribunal, PO Box 30232, Lansing, MI 48909. 

FAILURE TO PROVIDE A COPY OF YOUR PETITION AND ATTACHMENTS WILL DELAY PROCESSING OF YOUR APPEAL. 

KEEP A COPY OF THIS FORM AND ANY ORIGINAL ATTACHMENTS FOR YOUR RECORDS. The Tribunal is required to charge 

for copies of documents. 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, religion, age, 

national origin, color, marital status, disability or political beliefs. 

If you need assistance with reading, writing, hearing, etc., under the 

Americans with Disabilities Act, you may make your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: (517) 373-3003 

Web Site: www.Michigan.govi/taxtrib 

E-mail: taxtrib@Michigan.gov 

TT262 Revised 02/10 

1973 PA 186, As Amended

Amended Petition Filing 

MTT Docket No. 25-002826 

5. DID PETITIONER PROTEST TO BOARD OF REVIEW? 

I timely submitted to the Tax Assessor and requested it be put before the July Board of Review. 

The Assessor declined to submit this issue to the Board of Review, stating the exemption was 

granted but that the refuse charge was not subject to review under MCL 211.53b because it was 

no longer a tax and now a fee. 

10. REASON FOR THIS APPEAL 

I'am appealing the City of Port Huron’s refusal to apply the 100% Disabled Veteran’s Exemption 

under MCL 211.7b to refuse charges (recycling charges, leaf collection 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’s Exemption) with a mandatory flat “refuse billing 

rate.” This charge: 

* 

Appears directly on the property tax bill, alongside ad valorem taxes, 

* 

Is compulsory and not usage-based, 

* 

Was previously included in the exempt portion of my tax bill, and 

* 

According to City records, was adopted to raise additional revenue. 

The Assessor confirmed that my exemption was otherwise granted but denied exemption of this 

charge, asserting that it no longer a tax but a fee, and declined to submit the issue to the Board of 

Review. 

Under Bolt v City of Lansing, 459 Mich 152 (1998), charges are deemed taxes in substance when 

they (1) raise revenue, (2) are mandatory, and (3) fund general public services unrelated to 

individual use. The refuse billing rate meets all three criteria and therefore remains a tax under 

the General Property Tax Act. 

Although the Michigan Department of Treasury’s FAQ states that the exemption under MCL 

211.7b does not extend to “special assessments or user fees,” that interpretation is not binding 

and does not override controlling Supreme Court precedent. Bolt requires that the substance of 

the charge, not the label, determines whether it is a tax. 

In addition, the City has used a similar scheme for other services, such as leaf and recycling 

collection, by removing them from millage and imposing them as flat charges on the tax bill.

Those charges were previously exempt when levied through millage, and this change deprives 

exempt taxpayers of the full protection of MCL 211.7b. 

Requested Relief: I respectfully request that the Tribunal find that the refuse billin g rate, and 

any other mandatory flat charges placed on my property tax bill that are in substance taxes under 

Bolt v City of Lansing, are subject to the Disabled Veteran’s Exemption under MCL 211.7b. The 

Tribunal should order the City of Port Huron to apply the exemption to such charges for tax 

years 2023-2025. 

pny 

Marion Adam Mills

*** THIS IS YOUR TAX BILL **** 

CITY 

OF PORT HURON 

2025 

Summer 

MESSAGE 

TO TAXPAYER 

PAY ONLINE AT WWW.PORTHURON.ORG 

OR 

TOLL FREE AT 

En 

844.749.0283 

y 

PAYMENT MUST 

BE 

IN 

THE CITY'S 

POSSESSION 

[=] 

AS OF 7/31/25 

TO AVOID ADDITIONAL FEES. 

AS OF MARCH 

1ST, 

ALL OR PART OF YOUR PRIOR YEAR TAXES WERE 

RETURNED DELINQUENT TO THE COUNTY. 

FOR MORE INFORMATION 

PLEASE CALL THE COUNTY TREASURER 

(810) 

989-6915. 

PAYMENT INFORMATION 

This tax 

is due by: 

07/31/2025 

CITY 

OF 

PORT 

HURON 

PROPERTY TAXES 

PO Box 773110 

Detroit, 

MI 

48277-3110 

(Tp pn 

Pay by mail 

to: 

PROPERTY INFORMATION 

Property Assessed To: 

MILLS MARION A/STEELE VERONICA 

L 

2712 MILITARY 

ST 

PORT HURON 

MI 

48060 

PORT HURON AREA 

SCH(¢ 

Prop 

#: 

06-222-0004-000 

School: 74010 

Prop Addr: 

2712 MILITARY 

ST 

Tegal 

Description: 

LOT 

4 BLK 

1 AVERY FARM PLAT 

OPERATING FISCAL YEARS 

The taxes 

on 

bill 

will 

be used for governmental 

operations 

for 

the following fiscal 

year(s): 

County: 

01/01/2026 

- 

12/31/2026 

Twn/Cty: 

07/01/2025 

- 

06/30/2026 

School: 

07/01/2025 

- 06/30/2026 

State: 

10/01/2025 

~- 

09/30/2026 

Does 

NOT affect 

when 

the 

tax 

is 

due 

or 

its amount 

TAX DETAIL 

Taxable Value: 

112,273 

 RESIDENTIAL-IMPROV. 

State Equalized Value: 

179,700 

Class: 

401 

PRE/MBT 

 %: 

0.0000 

23 SOUTH SIDE NIA 

Mort 

Code: 

Taxes 

are based upon Taxable Value. 

1 

mill 

equals 

$1.00 per 

$1000 

of Taxable Value. 

Amounts with no millage are either Special 

Assessments 

or other charges 

added 

to 

this 

bill. 

DESCRIPTION 

- 

© MILLAGE 

— ~~ AMOUNT 

—— 

74010 SCH OP 

18.00000 

EXEMPT 

06 REFUSE 

158.50 3 

Total Tax 

18.00000 

158.50 

Administration 

Fee 

0.00 

TOTAL AMOUNT DUE 

158.50 

TREASURER, 

CITY 

OF 

PORT HURON 

100 MCMORRAN BLVD 

PORT 

HURON, 

MI 

48060 

810-984-9722 

TAXPAYER NOTE: 

Is your name 

& mailing address correct? 

If not, 

please contact the Assessor's office. 

Property Addr: 

2712 MILITARY 

ST 

m3 

xk xx kk x *AUTO**5-DIGIT 48060 

MILLS MARION A/STEELE VERONICA 

L 

2712 MILITARY 

ST 

PORT HURON, 

MI 48060-6605 

Please detach along perforation. 

23 SOUTH SIDE NIA 

Keep the 

top portion. 

PLEASE RETURN 

THIS PORTION WITH 

PAYMENT. 

THANK YOU. 

This 

tax 

is 

due 

by: 

07/31/2025 

After 

07/31/2025 

additional 

interest 

and fees apply 

06-222-0004-000 

2025 

Summer 

Tax 

for Prop 

#: 

CITY 

OF PORT HURON PROPERTY TAXES 

PO Box 

773110 

Detroit, 

MI 

158.50 

Pay 

by mail 

to: 

48277-3110 

TOTAL AMOUNT 

DUE 

77311000000L22200040002025010000000158500

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