01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.9255011d-d65e-4c86-b6d9-902f71d041fd.pdf
Michelle R Mathis Petitioner V Township Of Mt Morris Respondent · 26-000684-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
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 Michelle M.I. R Last Name/Company Name Mathis Mailing Address (No., Street, P.O. Box or Rural Route) 3065 Roanoke Street City or Town Flint State Michigan ZIP Code 48504 Telephone Number 8108746111 Fax Number E-mail Address 1elite2u@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Michelle M.I. Renee Last Name Mathis Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 3065 Roanoke St City or Town Flint State Michigan ZIP Code 48504 Telephone Number 810-874-6111 Fax Number E-mail Address 1elite2u@gmail.com 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] 3065 Roanoke Street
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Flint Michigan 48504 Taxing Authority (City or Township) Township of Mt Morris (GENESEE) County Genesee Section 4: Issues Being Appealed (check all that apply) Poverty Exemption Section 5: Explain the Reason for this Appeal I am submitting this formal appeal of the denial of my 2026 Poverty Exemption under MCL 211.7u. The stated reason for denial was that my household income exceeded the township’s poverty guideline. I respectfully request reconsideration because the denial does not reflect the full scope of my financial hardship, nor does it account for the programs and assistance available to Genesee County homeowners—including those whose income exceeds the township’s guideline. 1. My Income Does Not Reflect My Actual Ability to Pay Although my household income is under $40,000, my actual disposable income is significantly lower due to essential expenses, ongoing hardship, and circumstances beyond my control. Michigan law requires the Board to evaluate whether a taxpayer is “unable to contribute to the public charges”—not simply whether income exceeds a chart. 2. Genesee County’s Rocket Community Fund Grant Applies to My Situation Genesee County participates in the Rocket Community Fund $100,000 Homeowner Assistance Grant, which provides one‑on‑one assistance to all homeowners regardless of income. This program exists because many Genesee County households—especially in Mt. Morris Township—face financial hardship even when their income is above traditional poverty thresholds. My income level falls within the range explicitly supported by this countywide program, demonstrating that my financial hardship is recognized at the county level and should be considered by the township as well. 3. Michigan Law Requires Individualized Hardship Review Under MCL 211.7u, the Board must consider: Total household resources Necessary living expenses Extraordinary or unavoidable hardship Whether the taxpayer can realistically contribute to public charges The law does not permit automatic denial based solely on exceeding a guideline chart. My circumstances—including essential expenses, financial instability, and documented hardship—show that I am unable to pay the 2026 property taxes without risking further financial harm. 4. I Have Submitted All Required Documentation I have included complete income documentation for all household members, along with supporting hardship records. If any documents were missing at the time of the initial review, they are now included. 5. Request for Relief I respectfully request that the Board of Review: Reconsider my 2026 Poverty Exemption application under the full hardship criteria of MCL 211.7u Acknowledge that my income level is consistent with county‑recognized hardship programs Grant the exemption or an alternative hardship‑based reduction Thank you for your time and consideration. I appreciate the Board’s responsibility and respectfully ask for relief based on the totality of my circumstances. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR 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? Yes If Yes, check which BOR considered your application AND upload the BOR decision: March March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 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?
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Michelle R. Mathis 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: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.