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02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.292ab900-05d3-4a00-97ca-71d34f804079.pdf

Jerone Ershel Brown, Petitioner V Michigan Department Of Treasury, Respondent · 25-003804-TT

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Page 1

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

Jerone

M.I.

Ershel

Last Name/Company Name

Brown

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

26834 Princeton Ct

City or Town

Southfield

State

Michigan

ZIP Code

48034

Telephone Number

248-804-5470

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

jeromeebrownj@ameritech.net

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

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Parcel Identification Number:

76-24-22-428-149

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) 

25532 Saint James Street

Southfield

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

48075

Taxing Authority:

City Of Southfield (OAKLAND)

County:

Oakland

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

The City of Southfield denied the Principal Residence Exemption (PRE) for Parcel No. 76-24-22-428-149 during the 2023–2025 tax years, despite qualifying 

ownership and occupancy under Section 211.7dd of the General Property Tax Act. My daughter, Kaela Brown, was a co-owner and occupied the property at 25532 St. 

James as her principal residence from May 1, 2023, through June 7, 2025, while attending medical school in Southfield. Supporting exhibits demonstrate qualifying 

ownership and continuous occupancy.

Note: Although the petition form references 2022–current, the property was purchased in 2023. The appeal applies only to the 2023–2025 tax years.

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:

10/16/2025

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: 

Jerone Ershel Brown

/s/

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