scpetition_other exemption.pdf
Mathias El Tribe Trust Petitioner V City Of Southfield Respondent · 26-002296-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM OTHER EXEMPTION *Do not use this form for PRE, QAE, Poverty, or Disabled Veteran’s Exemptions* MTT DOCKET NO. Petitioner’s Contact Information: Filer Type Individual Local Unit of Government First Name Mathias El Tribe M.I. Last Name Trust Mailing Address (No., Street, P.O. Box or Rural Route) 4305 Sun Devils Avenue City or Town Bakersfield State Michigan ZIP Code 93313 Telephone Number 8184777244 E-mail Address mmccaster@mathiaseltribe.org Subject Property Information: How many parcels are you appealing? 1 Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Classification of Property: Real (check one) Residential (check one) Property Address (No., Street) 28740 Bell Rd City or Town Southfield County Oakland State Michigan ZIP Code 48034 Taxing Authority (City or Township) Unknown Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR This appeal challenges the assessor’s classification and jurisdictional authority regarding Parcel ID 76-24-16-201-019. The property is owned by the Mathias El Tribe Trust and is not privately owned residential property subject to ordinary municipal taxation under MCL 211.34c. The current “Residential” designation was selected solely because it is the classification presently imposed by the assessor and is the subject of this challenge. Selection of that category does not concede that the property is lawfully classifiable under Michigan’s statutory property classification framework. The recorded conveyance instrument expressly identifies the property as tribal trust property held for governmental, cultural, charitable, and community purposes and further reserves protected status, jurisdictional rights, and federal protections associated with the conveyance. The deed additionally states that jurisdiction over matters arising from the instrument is reserved within the Mathias El Tribe Trust and its judicial and administrative bodies. MCL 211.34c contains no classification applicable to tribal trust governmental land. Because classification is the threshold act upon which assessment jurisdiction depends, the assessment, uncapping, and taxation actions are disputed as exceeding lawful authority. This filing is made under special appearance and without waiver of objections to jurisdiction, classification authority, taxing authority, federal preemption, or related protections previously noticed to the assessing authorities. Jurisdictional Issues: List the exemption being appealed: Asserted exclusion from ordinary municipal taxation and assessment authority relating to tribal trust/governmental property improperly classified as residential property. List the Statutory authority for the exemption being appealed: 25 U.S.C. § 177; federal preemption principles; recorded tribal trust conveyance and jurisdictional reservations; disputed applicability of MCL 211.34c classification framework. What action prompted this appeal: 2026 assessment notice classifying the property as “401 Residential,” assigning taxable value, and asserting assessment jurisdiction over property held by the Mathias El Tribe Trust. What entity denied the exemption: The City of Southfield Board of Review Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND attach the BOR decision: March List the date the denial was issued: 2026-04-02 List the year(s) denied: 2026 Valuation Information for Each Parcel under Appeal Parcel Number: 76-24-16-201-019
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Classification of Property: Real Residential Current Assessed Value as established by the Board of Review: 168900 Current Taxable Value as established by the Board of Review: 168900 What do you believe is the fair market value? 0 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 0 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 0 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Chief Mathias El - Chief Justice and Trustee Attorney or Authorized Agent’s Signature: /s/ Fee Information If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes No